App Store and Google Play fee calculator

Apple takes 30% of the price after tax, or 15% if you are in the App Store Small Business Program (up to $1 million in proceeds in the previous calendar year), and 15% on subscription renewals once a subscriber has more than a year of paid service. Google Play changed its fees in the UK, EEA and US on 30 June 2026 and in Australia on 30 September 2026: on your first $1 million of earnings a year, and on all subscriptions, it is a 10% service fee plus a 5% billing fee, so 15% in total. Above $1 million, one-time purchases cost 20% plus 5% for installs made after the change and 25% plus 5% for earlier installs. Elsewhere, Canada included, Google still charges 15% on the first $1 million and 30% above it.

No. When you sell a digital product to consumers through an app store, HMRC treats the store as the supplier, so Apple or Google charges the VAT, files it and pays it. UK store prices include 20% VAT and your proceeds are worked out from the price without it. That is true whether or not you are VAT-registered.

After. Apple's agreement says the price used for its commission is net of the taxes it collects, and Google says it calculates its service fee off the price net of tax. So on a £4.99 UK sale, about 83p is VAT, and the 15% or 30% is taken from the remaining £4.16.

Three reasons. Apple and Google only let you pick from fixed price points, so the price you type may not exist exactly. Payments are converted into your bank currency at the stores' own rates. And US sales tax and Canadian provincial taxes depend on where the buyer lives, so treat those rows as an example rather than a quote.

Not for store sales: the store is the supplier to the customer and you are paid your proceeds without VAT. It matters if you also sell on your own website. There, a VAT-registered UK business has to charge and pay 20% VAT on UK sales, and anyone selling digital products to consumers in the EU owes VAT in the buyer's country from the first sale.

Usually, per sale: a standard UK card costs 1.5% plus 20p, against 15% or 30% to a store. But you then handle VAT yourself, you lose the stores' one-tap payment and their refunds and fraud handling, and Apple and Google have their own rules on linking to outside payment from an app. Small prices suffer most from the 20p fixed fee. Compare both columns above at your own price.