A sit-down restaurant plan has more moving parts than a stall: a full kitchen, a floor team, and a menu costed dish by dish. On permits, it needs a sanitary permit from the city health office and a health certificate for every employee, renewed at least yearly. FDA licensing does not apply. This sample shows the structure, fills in DTI and BIR fees and leaves your figures blank.[3,4,6]
Executive summary
Example: [Restaurant name] will serve [cuisine, e.g. Ilocano home cooking, grilled seafood] in a [number]-seat dining room on [street], [city]. It will open for lunch and dinner, [days], with takeout and delivery through [own riders, apps]. Ownership: [sole proprietorship or partnership]. Management: [name] as owner and manager, [name] as head cook.
Project cost: ₱____. Funding: owner ₱____, partner ₱____, loan ₱____ from [bank]. The plan shows a middle case in which the restaurant covers costs by month [number]. All forecasts come from the menu costing and seat-turn assumptions below, not from industry averages.
Concept, location and fit-out
Describe the concept in two sentences a passer-by would understand. Then the site: [size] square metres, kitchen at [location], dining [indoor and outdoor], parking [spaces], lease [years] at ₱____ per month with [escalation].
Fit-out decides much of your start-up budget. List the kitchen line: range, griller, fryer, chiller, freezer, prep tables, three-compartment sink, exhaust hood. Ask the contractor for a written quote and timeline. The health rules require water that is adequate and potable, so state the source and filtration in this section.[3]
Guests and competing restaurants
Fill in: Our main guests are [families on weekends, office lunch groups, tourists] who are within [distance] at [times]. On [dates] we counted [number] people walking or parking near the site at lunch and dinner. In [number] short interviews, guests said they eat out [frequency] and spend ₱____ per head, in their own words.
Competing restaurants. [Number] within [distance]. For each, record cuisine, seats, hours, the price of a comparable dish by your own visit and date, and what reviews mention most. Then say in one line why a guest would choose you. The market analysis guide has a template table.
Kitchen, staff and service
Menu costing. For each dish: ingredient cost ₱____, selling price ₱____, food cost ____%. Keep the launch menu short so stock turns over and waste stays low.
Staff. [Number] cooks, [number] servers, a cashier and a dishwasher. No one may be employed in a food establishment without a health certificate from the local health authority, and certificates are renewed at least every year. With a full team, the certificate calendar becomes a monthly task; assign it to the manager.[4,3]
Service flow. Orders taken at [table or counter], sent to the kitchen by [paper ticket or system], target ticket time [minutes]. Daily close: count cash, record covers, log waste. Register as an employer with SSS, PhilHealth and Pag-IBIG before the first payroll.
Permits and registration costs
The sanitary permit comes from the city or municipal health office, which sets the fee by ordinance. Some LGUs, such as Morong, Rizal, also require a monthly bacteriological water test from a DOH-accredited laboratory for eateries. Restaurants are outside FDA's food establishment licensing under AO 2014-0029.[3,5,6]
Financial plan
Start-up. Lease deposit ₱____; renovation ₱____; kitchen equipment ₱____; dining furniture ₱____; POS ₱____; signage ₱____; opening stock ₱____; DTI name ₱500 plus ₱30 stamp tax; barangay clearance ₱____; mayor's permit ₱____; sanitary permit ₱____; health certificates ₱____ × [staff]; pre-opening wages ₱____; reserve covering [number] months ₱____.[1]
Monthly. Rent ₱____; wages ₱____; food cost ____% of sales; LPG ₱____; power ₱____; water ₱____; delivery app commissions ____%; repairs ₱____; accounting ₱____.
Sales. Seats [number] × turns per meal [number] × meals per day [number] × average check ₱____ × days [number] = ₱____ per month. Break-even = fixed costs ₱____ ÷ (1 − variable cost %).
Risks and mitigation
Slow opening months. Hold [number] months of fixed costs in reserve. Staff turnover. Written recipes and a training checklist so a new cook can follow the line. Health inspection failure. Daily cleaning sheets, certificates on file, water tests on time. Delivery app dependence. Track commission cost and push direct orders.
Permit and registration costs: restaurant
| Registration or permit | Office | Fee | Source |
|---|---|---|---|
| DTI business name (sole proprietor) | DTI | ₱200–₱2,000 by scope, city scope for one branch | DTI BNRS FAQ |
| Documentary stamp tax on DTI fee | DTI | ₱30 | DTI BNRS FAQ |
| Barangay business clearance | Barangay hall | Set by the barangay | Ask the barangay |
| Mayor's permit and city fees | City or municipal hall | Assessed by the city | Ask the BPLO |
| BIR registration (Annual Registration Fee) | BIR | ₱0, not collected since 22 Jan 2024 | BIR RMC 14-2024 |
| Sanitary permit, renewed yearly | City or municipal health office | Set by city ordinance | PD 856 food IRR |
| Health certificates, all kitchen and floor staff | City or municipal health office | Set by the LGU | PD 856 |
| Monthly water test, where the LGU asks | DOH-accredited laboratory | Not published | Morong sanitary permit list |
| FDA License to Operate | FDA | Not required for restaurants | FDA AO 2014-0029 |
Questions people ask
- Does a restaurant need an FDA license?
- No. FDA AO 2014-0029 leaves restaurants to the LGU, which issues the sanitary permit.
- How often do restaurant staff renew health certificates?
- At least every year, or more often if your local ordinance requires it.
- What should my restaurant sales forecast be based on?
- Your seats, expected turns per meal and average check, each one explained. Test the assumptions against what you observe at nearby restaurants.
Sources
Checked 14 November 2026. We link the agency's own page for every requirement. Rules change; confirm with the office before you pay.
- Frequently Asked Questions · DTI Business Name Registration System
- Digest of Revenue Memorandum Circular No. 14-2024 · Bureau of Internal Revenue · 24 January 2024
- Implementing Rules and Regulations of Chapter III, Food Establishments, of P.D. No. 856 · Department of Health (text via Supreme Court E-Library) · 29 December 1995
- Presidential Decree No. 856 (Code on Sanitation of the Philippines) · Lawphil (text of PD 856) · 23 December 1975
- Requirements for Application of Sanitary Permit · Municipality of Morong, Rizal
- Administrative Order No. 2014-0029: Rules and Regulations on the Licensing of Food Establishments and Registration of Processed Food, and Other Food Products · Department of Health / FDA (text via FAO FAOLEX) · 8 September 2014