Restaurant  ·  Café  ·  Cloud kitchen

Setting Up a Restaurant — USA

From the first idea to the end of your first year, with the federal rules, how states and cities differ, taxes and costs for the USA, checked on 2 October 2026

The complete book: 32 chapters, worksheets and four calculators

For people opening a small restaurant, café or delivery-only kitchen, written in plain English
Try before you buy. Chapters 1, 2 and U-1 are free for anyone to read, no login needed. Start reading Chapter 1 →

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Contents

Part One: The Idea
Part Two: Place and Menu
Part Three: Kitchen and Supplies
Part Four: People and Customers
Part Five: Money
Part Six: Opening and After
Part Seven: Setting Up in the USA
About the USA edition. The federal rules, taxes and fees in Part Seven, and the state and city examples, were researched from official sources and checked on 2 October 2026. Rules differ from state to state and city to city, and they change, so every chapter in Part Seven tells you how to find the rules where you are, and lists the official pages it relies on. For decisions about your own business, take advice from a qualified professional such as an accountant or an attorney.