Dentovio
Free practice economics tool

Dental practice overhead calculator

Enter collections and operating expenses to see your overhead percentage, the dollar gap to a target overhead level, and the value of each overhead point. Use it before making a staffing, lease, lab, supply, software, or production-goal decision.

Your overhead inputs

Enter annual collections and operating expenses before doctor/owner compensation, income tax, and distributions.

Use collected production, not scheduled production.

$900,000

Non-doctor wages, payroll taxes, benefits, temp labor.

$270,000

Occupancy and fixed office costs.

$54,000

External lab bills and case-related lab costs.

$72,000

Consumables, disposables, and office supplies.

$54,000

Paid media, website, local sponsorships, referral campaigns.

$18,000

PMS, phones, merchant fees, IT, subscriptions.

$36,000

Equipment leases, maintenance, repairs, interest.

$27,000

Professional fees, training, dues, and uncategorized overhead.

$27,000

Compare your expense load against a chosen target.

59%

Current overhead

62%

$558,000 in operating expense on $900,000 in collections. That leaves $342,000 before owner pay, income tax, and distributions.

Target gap

$27,000

above target at 59%

One point

$9,000

1% of annual collections

Moving overhead by 3 percentage points changes pre-owner-pay margin by about $27,000 at this collection level.

Expense mix

Staff payroll and benefits30%
Facility, rent, utilities, insurance6%
Lab fees8%
Dental and office supplies6%
Marketing and patient acquisition2%
Software, admin, and subscriptions4%
Equipment, repairs, and debt service3%
Other operating expenses3%

How to read the result

Overhead is total operating expense divided by annual collections. A practice collecting $900,000 with $558,000 in operating expenses is running at about 62% overhead before owner pay. Moving from 62% to 59% on that same collection base is a $27,000 swing before owner pay, income tax, and distributions.

ADA News cites fixed expenses around 4% to 7% of production, variable costs around 45% to 55%, industry-wide overhead around 62%, and a 59% general-practice target referenced by Levin Group. Those figures are context, not a verdict. Specialty mix, growth stage, owner compensation model, DSO affiliation, real-estate structure, and local labor costs can all change what is reasonable.

Use it as a decision filter

  • - Staff: test whether a new hire pays for itself through increased collections or lower bottlenecks.
  • - Lab and supplies: quantify the annual value of a percentage-point change before switching vendors.
  • - Facility: compare rent, utilities, and expansion costs against expected collection lift.
  • - Software: model subscription and admin cost against fewer missed claims, no-shows, or manual hours.

Frequently asked questions

What is dental practice overhead?
Dental practice overhead is operating expense as a percentage of collections, usually before doctor or owner compensation, income tax, and distributions. This calculator adds entered expense categories, divides by annual collections, and compares the result with a chosen target.
What overhead benchmark should a dental practice compare against?
An ADA News expense-management article cites industry-wide practice overhead around 62% and a 59% general-practice target referenced by Levin Group. Treat those as planning context, not a rule for every specialty, market, owner model, or growth stage.
Which expenses should be excluded?
For a clean overhead read, keep owner or doctor compensation, income taxes, distributions, and one-time personal expenses out of the operating-expense lines. Include ordinary staff, facility, lab, supply, marketing, software, equipment, debt-service, and administrative costs.
Dentovio is an independent educational publisher. This tool is for planning only; ask a CPA, practice-management consultant, lender, attorney, or qualified advisor to review decisions specific to your practice.