Markup on Pass-Through Costs

Excel Formulas › Freelance & Agency

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Agencies mark up costs they front for clients — stock images, ad spend, printing. Multiply the cost by one plus the markup for the client price, and the markup itself is your margin on the pass-through.


Quick formula: client price on a pass-through cost:
=cost * (1 + markup_percent)
Your cost times one plus the markup. The difference from cost is your margin on the item.

The example

$500 cost + 20% markup.

AB
1ItemValue
2Cost500
3× 1.20→ $600

The formula

The formula:

=B2 * (1 + markup_percent) // cost × (1 + markup)

How it works

How it works:

  1. Multiply your actual cost by (1 + markup_percent) for the client price.
  2. The markup amount — cost × markup_percent — is your margin for handling and risk.
  3. A 15–20% markup is common for managing third-party costs.
  4. Disclose markups per your client agreement — some contracts require pass-through at cost.

Markup vs commission on ad spend. For media buying, agencies often charge a percentage of spend rather than a markup on cost — functionally similar but contractually different. And many clients require pass-throughs billed at cost with the fee charged separately. Always match the method to what the agreement allows.

Try it: interactive demo

Live demo

Cost and markup %.

Client price · Your margin

Variations

Markup amount

Your margin:

=cost * markup_percent

Commission on spend

Media model:

=ad_spend * commission_percent

Total invoice

Costs + fee:

=SUM(marked_up_costs) + service_fee

Pitfalls & errors

Markup vs margin. A 20% markup on cost is not a 20% margin on price — see the margin-vs-markup recipe.

Disclose per contract. Some agreements require pass-through at cost.

Percent as decimal. 20% is 0.20 in the formula.

Practice workbook

📊
Download the free Markup on Pass-Through Costs practice workbook
A pass-through markup sheet with the markup-amount, commission, and total-invoice variants, plus 4 challenges with answers. No sign-up required.

Frequently asked questions

How do I mark up a pass-through cost in Excel?
Multiply by one plus the markup: =cost * (1 + markup_percent). $500 at 20% bills the client $600.
What's the markup amount itself?
=cost * markup_percent — your margin for fronting and managing the cost.
Is markup on cost the same as margin?
No — a 20% markup on cost is less than a 20% margin on the price. See margin vs markup for the conversion.

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Related formulas: Margin vs markup · Bid markup & overhead · Invoice with tax total