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). 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 (Jan 2025). 2026 column is prepared for the next annual refresh.
IndustryWACC (2025)WACC (2026)Notes
Advertising9.22%TBDGood baseline for agencies/marketing services
Aerospace/Defense7.68%TBDOften steadier cash flows; adjust for contract concentration
Air Transport7.29%TBDCyclical + leverage sensitive; treat as a range
Apparel7.44%TBDBrand strength can materially shift WACC up/down
Auto & Truck10.34%TBDHigh operating leverage; validate beta assumptions
Auto Parts8.09%TBDSupplier dependency matters a lot
Bank (Money Center)5.64%TBDBanks are special cases—don’t force a standard WACC if valuing equity
Banks (Regional)5.69%TBDSame caveat as above
Beverage (Alcoholic)6.55%TBDOften resilient demand; confirm leverage
Beverage (Soft)6.59%TBDDefensive profile; adjust for geography
Broadcasting6.03%TBDAd cycle exposure
Brokerage & Investment Banking5.74%TBDFinancials caveat applies
Building Materials9.46%TBDCyclical; stress-test with higher WACC
Business & Consumer Services8.27%TBDBroad bucket—match comps where possible
Cable TV6.28%TBDLegacy cash flows vs churn risk
Chemical (Basic)7.63%TBDCommodity exposure
Chemical (Specialty)7.67%TBDMoats can lower WACC vs basic chemicals
Coal & Related Energy9.23%TBDRegulatory + transition risk
Computer Services8.72%TBDServices often lower than pure product risk
Computers/Peripherals9.29%TBDHardware cyclicality
Drugs (Biotechnology)9.37%TBDStage of pipeline matters more than “industry”
Drugs (Pharmaceutical)8.72%TBDPatent cliffs + pricing risk
Education8.10%TBDBusiness model sensitivity (B2C vs B2B vs regulated)
Electrical Equipment9.40%TBDIndustrial cycle exposure
Electronics (General)8.55%TBDSupply chain + pricing power are key drivers
Engineering/Construction8.17%TBDProject risk → consider project-specific adjustments
Entertainment8.28%TBDHit-driven revenue volatility
Environmental & Waste Services7.88%TBDOften stable with long contracts
Green & Renewable Energy6.50%TBDProject finance + subsidy/regulatory sensitivity
Healthcare Products8.50%TBDMix of durable vs procedure-driven demand
Healthcare Support Services7.60%TBDReimbursement pressure is the swing factor
Healthcare Info & Technology9.10%TBDGrowth/tech risk pushes WACC up
Homebuilding9.78%TBDRates-sensitive; always run scenarios
Hospitals/Healthcare Facilities6.57%TBDLeverage + payer mix can shift WACC materially
Hotel/Gaming8.12%TBDCyclical + high fixed costs
Machinery8.54%TBDIndustrial demand cycle
Metals & Mining8.40%TBDCommodity + country risk exposure
Oil/Gas (Integrated)6.33%TBDLower beta than E&P; transition risk still applies
Oil/Gas (Production & Exploration)7.52%TBDCommodity sensitivity + reserve risk
Oilfield Services/Equipment7.44%TBDHighly cycle-dependent
Packaging & Container7.20%TBDDefensiveness varies by end market
Power5.54%TBDOften regulated; debt-heavy structures
REIT6.62%TBDReal estate valuations are rates-sensitive
Real Estate (Development)6.58%TBDHigher risk than stabilized operators
Real Estate (Ops & Services)8.14%TBDBrokerage/management variability
Restaurant/Dining8.05%TBDUnit economics and lease profile matter
Retail (General)8.79%TBDMargin pressure + inventory risk
Retail (Grocery & Food)5.96%TBDLower margins but steadier demand
Retail (Building Supply)11.00%TBDHighly cyclical; treat as wide range
Semiconductor10.76%TBDCapex + cycle + concentration risk
Software (System & Application)9.69%TBDGrowth/retention profile drives dispersion
Software (Internet)11.10%TBDOften higher beta; validate assumptions
Telecom Services6.37%TBDDebt-heavy + regulated/competitive mix
Telecom (Wireless)6.92%TBDSpectrum + capex + pricing competition
Transportation7.72%TBDBroad bucket—match the closest comps
Trucking8.39%TBDRates + utilization cycles
Utility (General)5.20%TBDTypically regulated; lower beta
Total Market (US)7.63%TBDUseful 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.