Subway's startup costs, which include construction and equipment leasing expenses, range from $116,200 to $262,850, according to the company. Opening a McDonald's restaurant requires as much as $2.3 million in startup costs alone, by comparison. But Subway restaurants generate less revenue than McDonald's units. A Subway restaurant, on average, generates $490,000 in sales annually, compared to $2.5 million in average annual revenue for McDonald's restaurants, according to QSR magazine. Subway also charges its franchisees hefty fees.