WACC by Industry (2025–2026): Practical Cost of Capital Benchmarks

Looking for a realistic WACC by industry to use as a starting point? This table provides industry-average WACC (cost of capital) benchmarks you can use to sanity-check your assumptions before running a company-specific calculation.

WACC (Weighted Average Cost of Capital) is the blended required return demanded by a company’s capital providers (equity and debt). In practice, it’s commonly used as a discount rate for DCF/NPV analysis and as a hurdle rate for investment decisions—if a project can’t beat WACC, it’s usually destroying value.

These benchmarks are built from U.S. public-company industry data (latest full refresh: January 2026, source: NYU Stern/Damodaran Cost of Capital). Use them as a baseline, not a final answer—your true WACC will move with interest rates, leverage, business risk, and geography.

Source baseline: U.S. public-company industry averages. 2025 values are retained for comparison; 2026 values use NYU Stern/Damodaran Cost of Capital data updated in January 2026.
Industry WACC (2025) WACC (2026) Notes
Advertising9.22%7.81%Good baseline for agencies/marketing services
Aerospace/Defense7.68%7.60%Often steadier cash flows; adjust for contract concentration
Air Transport7.29%6.72%Cyclical + leverage sensitive; treat as a range
Apparel7.44%7.13%Brand strength can materially shift WACC up/down
Auto & Truck10.34%9.38%High operating leverage; validate beta assumptions
Auto Parts8.09%8.18%Supplier dependency matters a lot
Bank (Money Center)5.64%4.98%Banks are special cases—don’t force a standard WACC if valuing equity
Banks (Regional)5.69%4.98%Same caveat as above
Beverage (Alcoholic)6.55%6.48%Often resilient demand; confirm leverage
Beverage (Soft)6.59%6.33%Defensive profile; adjust for geography
Broadcasting6.03%5.09%Ad cycle exposure
Brokerage & Investment Banking5.74%6.08%Financials caveat applies
Building Materials9.46%7.85%Cyclical; stress-test with higher WACC
Business & Consumer Services8.27%7.23%Broad bucket—match comps where possible
Cable TV6.28%5.20%Legacy cash flows vs churn risk
Chemical (Basic)7.63%6.22%Commodity exposure
Chemical (Specialty)7.67%7.25%Moats can lower WACC vs basic chemicals
Coal & Related Energy9.23%8.41%Regulatory + transition risk
Computer Services8.72%7.83%Services often lower than pure product risk
Computers/Peripherals9.29%9.71%Hardware cyclicality
Drugs (Biotechnology)9.37%8.49%Stage of pipeline matters more than “industry”
Drugs (Pharmaceutical)8.72%7.85%Patent cliffs + pricing risk
Education8.10%6.75%Business model sensitivity (B2C vs B2B vs regulated)
Electrical Equipment9.40%8.99%Industrial cycle exposure
Electronics (General)8.55%7.85%Supply chain + pricing power are key drivers
Engineering/Construction8.17%8.69%Project risk → consider project-specific adjustments
Entertainment8.28%7.13%Hit-driven revenue volatility
Environmental & Waste Services7.88%7.43%Often stable with long contracts
Green & Renewable Energy6.50%6.04%Project finance + subsidy/regulatory sensitivity
Healthcare Products8.50%7.54%Mix of durable vs procedure-driven demand
Healthcare Support Services7.60%6.83%Reimbursement pressure is the swing factor
Healthcare Info & Technology9.10%8.22%Growth/tech risk pushes WACC up
Homebuilding9.78%7.27%Rates-sensitive; always run scenarios
Hospitals/Healthcare Facilities6.57%6.19%Leverage + payer mix can shift WACC materially
Hotel/Gaming8.12%7.36%Cyclical + high fixed costs
Machinery8.54%7.70%Industrial demand cycle
Metals & Mining8.40%8.20%Commodity + country risk exposure
Oil/Gas (Integrated)6.33%5.07%Lower beta than E&P; transition risk still applies
Oil/Gas (Production & Exploration)7.52%6.25%Commodity sensitivity + reserve risk
Oilfield Services/Equipment7.44%7.04%Highly cycle-dependent
Packaging & Container7.20%6.75%Defensiveness varies by end market
Power5.54%5.01%Often regulated; debt-heavy structures
REIT6.62%5.32%Real estate valuations are rates-sensitive
Real Estate (Development)6.58%5.82%Higher risk than stabilized operators
Real Estate (Ops & Services)8.14%7.41%Brokerage/management variability
Restaurant/Dining8.05%7.16%Unit economics and lease profile matter
Retail (General)8.79%7.27%Margin pressure + inventory risk
Retail (Grocery & Food)5.96%7.24%Lower margins but steadier demand
Retail (Building Supply)11.00%9.51%Highly cyclical; treat as wide range
Semiconductor10.76%10.55%Capex + cycle + concentration risk
Software (System & Application)9.69%9.34%Growth/retention profile drives dispersion
Software (Internet)11.10%10.66%Often higher beta; validate assumptions
Telecom Services6.37%5.39%Debt-heavy + regulated/competitive mix
Telecom (Wireless)6.92%5.48%Spectrum + capex + pricing competition
Transportation7.72%6.72%Broad bucket—match the closest comps
Trucking8.39%7.52%Rates + utilization cycles
Utility (General)5.20%4.36%Typically regulated; lower beta
Total Market (US)7.63%6.96%Useful as a general cross-check

How to Use Industry WACC Benchmarks (Without Getting Misled)

An industry average WACC is useful when you need a quick benchmark, but it becomes dangerous when you treat it like a one-size-fits-all discount rate. Use the table the right way:

  1. Pick the closest industry based on revenue drivers and business model (not just the company’s label).
    A “software” business with long-term contracts can behave very differently from ad-driven internet platforms.
  2. Use it as a range, not a single “correct” number. If your company is smaller, less diversified,
    or more cyclical than the industry average, the appropriate WACC is typically higher.
  3. Recalculate WACC for your company using market-value weights (equity vs debt), an after-tax cost of debt,
    and a cost of equity that matches your risk. That’s what the calculator is for.
  4. Adjust for country risk if cash flows are exposed outside the U.S. (especially emerging markets).
    Geography can matter as much as industry.
  5. Match the discount rate to the cash flows. If you’re discounting free cash flow to the firm (FCFF),
    WACC is the typical starting point. If risk differs by project/division, the discount rate should differ too.

Quick rule of thumb

If your computed WACC is far below the industry benchmark, check for common issues: overly low beta, unrealistic debt costs, missing risk premium, or using book-value weights instead of market values. If it’s far above, confirm whether the business truly carries extra risk (high customer concentration, volatile margins, weak pricing power, heavy refinancing risk, or early-stage uncertainty).

Use the WACC Calculator to compute a company-specific discount rate →

Disclaimer: Benchmarks are for educational and planning purposes. They’re not investment advice and shouldn’t replace
a company-specific analysis.