Cannabis COGS Calculator
Calculate your cost of goods sold by business type. Understand which costs qualify as COGS under IRC 280E and maximize your allowable deductions.
Business Type
Revenue & Volume
Cultivator / Grower Costs
Enter annual cost amounts. Each item is tagged by its 280E COGS eligibility.
Purchase cost of seeds, clones, and starter plants
Total hours for growers, trimmers, cultivation staff
Average hourly rate for production labor
Monthly rent x 12, multiplied by % used for production
Power, water, HVAC allocated to grow operations
Growing media, fertilizers, pest management supplies
Lab testing for potency, contaminants, compliance
Bags, containers, labels for finished product
Contract or seasonal trimming labor
COGS Summary
This calculator provides estimates for educational purposes only. COGS categorization depends on your specific business operations and may be subject to IRS interpretation. Consult a qualified CPA for personalized advice.
Need expert help with this?
Properly allocating costs to COGS is one of the most impactful strategies for cannabis businesses under 280E. Let our team review your numbers.
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