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BOQ format and sample bill of quantities.
Updated 6 October 2026 · 3 min read
A bill of quantities (BOQ) is only useful if everyone reads it the same way. That depends on its format: how items are described, grouped, numbered and priced. This guide shows a clear BOQ layout, a small worked sample and the main types of BOQ.
The columns of a BOQ
| Column | What goes in it |
|---|---|
| Ref | An item number, often with the section letter (A1, A2, B1). Never reused. |
| Description | The work, specific enough to price: material, grade, thickness, location. |
| Unit | m, m², m³, tonne, number or lump sum. One unit per item. |
| Quantity | The measured amount from the take-off. |
| Rate | Price for one unit, entered by the estimator. |
| Amount | Quantity × rate, calculated. |
Sample BOQ
This extract is for a small two-storey building. The quantities and rates are placeholders to show the layout. They are not market prices and not a real project.
| Ref | Description | Unit | Quantity | Rate (AED) | Amount (AED) |
|---|---|---|---|---|---|
| A | Substructure | ||||
| A1 | Excavate to reduce levels, 1.5 m deep | m³ | 120 | 28 | 3,360 |
| A2 | Blinding concrete, 50 mm thick | m² | 160 | 22 | 3,520 |
| A3 | Reinforced concrete C35 to foundations | m³ | 48 | 560 | 26,880 |
| A4 | Formwork to sides of foundations | m² | 96 | 62 | 5,952 |
| B | Frame | ||||
| B1 | Reinforced concrete C35 to columns | m³ | 18 | 640 | 11,520 |
| B2 | Reinforced concrete C35 to suspended slab, 200 mm thick | m³ | 64 | 590 | 37,760 |
| B3 | Formwork to soffit of suspended slab | m² | 320 | 70 | 22,400 |
| B4 | Reinforcement steel, supplied and fixed | tonne | 14 | 3,100 | 43,400 |
| C | Walls | ||||
| C1 | Blockwork, 200 mm thick | m² | 410 | 78 | 31,980 |
| C2 | Blockwork, 100 mm thick | m² | 150 | 58 | 8,700 |
| Subtotal | 195,472 | ||||
| Overhead and profit at 12 % | 23,457 | ||||
| Total | 218,929 | ||||
Check the arithmetic on any line: item B2 is 64 m³ × AED 590 = AED 37,760. The section subtotals are A: AED 39,712, B: AED 115,080 and C: AED 40,680.
Types of BOQ
| Type | How it is grouped | Best for |
|---|---|---|
| Trade or work-section | By trade: concrete, masonry, finishes, MEP | Tendering to subcontractors |
| Elemental | By building element: substructure, frame, walls, roof | Early cost planning and comparing designs |
| Item rate (re-measurable) | Every item with a quantity and rate, paid on measured work | Projects where quantities may change |
| Lump sum | Items or activities priced as a single sum | Well-defined work with little change |
Other lines you will see
- Preliminaries: site setup, management, insurance and other general items.
- Provisional sums: money set aside for work not yet defined.
- Prime cost (PC) sums: an allowance for an item the client will select.
- Contingency: an allowance for risk, if the contract uses one.
BOQ, estimate and cost plan
A BOQ lists quantities so that bidders can price the same list. An estimate is a price, often built from the BOQ. A cost plan sets a budget for each element before the design is finished. The bill of quantities guide explains how they connect.
Common mistakes
- Mixing units for the same material, such as m² on one line and m³ on another.
- Descriptions too vague to price ("concrete work").
- Counting an item twice because two drawings show it.
- Forgetting to deduct openings from walls.
- Typing quantities by hand, so a change in the drawing never reaches the BOQ.
Measure first, then price. Follow the take-off checklist so every item has a place.
Guides by TapeLine, quantity take-off software from Natha & Co, founded by Natha Mohamed M.M.
Try Free Beta VersionSee the 3D take-off
Keep reading
What is quantity take-off?
Quantity take-off is measuring the materials and work shown on drawings so they can be priced. The basics, the three kinds of measurement and where software helps.
3 min readBasicsQuantity take-off checklist for a building
A take-off order from substructure to services, with the unit for each item and the habits that keep quantities right.
2 min readBasicsBill of quantities explained
What a BoQ contains, how it grows out of take-off, and how rates, overhead and profit turn quantities into a price.
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