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Apple App Store Fee Calculator UK

Apple takes 30 percent of standard app and in-app purchase revenue. Small Business Program: 15 percent if you earn below the annual revenue threshold (about £800k-equivalent globally). Subscriptions: 30 percent in year 1, 15 percent from year 2 onwards per subscriber. Apple sets the threshold in US dollars globally; UK developers receive GBP via Apple Pay.

Last verified: 25 April 2026 Source: Apple Developer: App Store fees Next review: 25 October 2026

Gross revenue —

Apple commission —

Total fees —

Developer take-home —

Effective fee % —

£4.99 paid app — Small Business Program

£4.99 sale · SBP eligible

£4.99 × 15% = £0.75. Net £4.24 (85% retention). Apple Small Business Program: developers earning below the annual threshold get 15% rate instead of 30%. Most indie developers qualify.

£4.99 paid app — Standard rate

£4.99 sale · Above SBP threshold

£4.99 × 30% = £1.50. Net £3.49 (70% retention). Standard rate for developers above the annual revenue threshold. Effectively double the Small Business rate.

£9.99 subscription — year 2+

£9.99/month · After year 1

£9.99 × 15% = £1.50 (year 2+ subscription rate). Apple cuts subscription fees in half after a customer has been subscribed for 12 months. Net £8.49. Major incentive to retain subscribers past year 1.

Apple’s App Store is the dominant iOS distribution channel — and one of the most lucrative app marketplaces globally. Apple’s fee structure has multiple tiers and exceptions that materially affect UK developer economics.

The four fee scenarios

Scenario	Rate	When it applies
Small Business Program	15%	Annual proceeds below threshold (about £800k-equivalent globally)
Standard	30%	Annual proceeds above threshold
Subscription Year 1	30%	Customer’s first 12 months of subscription
Subscription Year 2+	15%	Customer’s 13th month onwards (continuous subscription)

Most indie UK developers qualify for the Small Business Program. The sub-£800k revenue threshold is generous — typical successful indie apps sit comfortably below.

The Small Business Program (SBP)

Opt-in via App Store Connect. Once enrolled:

All your apps get 15% commission
Threshold is global proceeds across all your developer accounts
Cross the threshold mid-year → move to 30% for rest of year
Drop below in subsequent year → re-enrol

For developers earning £100k-£500k/year globally (typical successful indie range), SBP saves £15k-£75k in Apple fees annually.

The subscription rate cliff

Year 1: 30% on subscription revenue. Year 2+: 15%. The break is at month 13.

Implication: subscription retention through the first year is 2× more valuable than acquisition. £10/month subscriber: - Year 1 net to developer: £7/month (£84/year after Apple) - Year 2 onwards: £8.50/month (£102/year after Apple)

A retention campaign that pushes month 9 customers to month 13 is worth £18 lifetime per saved customer (£1.50 × 12 months).

Apple Developer Program fee

£79/year (annual fee). Required to publish to the App Store. Tax-deductible. Outside scope of this calculator — bake into your annual fixed costs.

The EU Digital Markets Act exception

As of March 2024, EU developers can use alternative payment processors and even alternative app stores. Apple’s fee structure for alt-payment apps in EU:

17% commission to Apple
Plus your payment processor fee (typically 3-5%)
Plus ‘Core Technology Fee’ (€0.50 per first download per year above 1M downloads)

UK is NOT covered by DMA — UK developers still use Apple’s payment system at 30%/15%. UK developers SERVING EU customers can optionally use the alt-payment regime for those EU customers only.

Pricing tiers (set globally in foreign currency)

Apple uses ‘tier’ pricing where you select a price tier (Tier 5, Tier 10, etc.) and Apple auto-maps to local currencies. The US dollars-to-GBP mapping isn’t 1:1 with FX — Apple builds in slight margin.

Common tier mappings (verify in App Store Connect): - Tier 1: about £0.79 - Tier 5: about £4.49 - Tier 10: about £8.99 - Tier 20: about £17.99 - Tier 100: about £89.99

UK customers see GBP prices automatically.

UK tax treatment

Apple App Store revenue is UK trading income (Self Assessment)
Apple commission is fully deductible
£79/year developer fee deductible
Foreign withholding tax (US/EU/etc on those regional sales) may be reclaimable via UK foreign tax credit
VAT on Apple’s commission is reclaimable if VAT-registered (above £90k turnover)
£1,000 trading allowance for sub-threshold

For app developers with international revenue, accountancy gets complex fast — most professional UK app developers use specialist accountants once revenue exceeds £30k/year.

What this calculator doesn’t model

£79/year Apple Developer Program fee
EU DMA alternative payment routing
App Store Search Ads (separate platform)
Apple’s 30+ day payment delay (cash flow impact)
Refund recapture (Apple recoups commission on refunds)
In-app purchase vs paid download differential (same rates, different revenue recognition)
Third-party SDK royalties

For Google Play comparison, see Google Play UK calculator. For UK self-employment tax on app revenue, see Side hustle tax calculator.

Common mistakes

Forgetting to enrol in Small Business Program (SBP). SBP is opt-in — even eligible developers must enrol. Once enrolled, all your apps get 15% instead of 30% (until you exceed the threshold). Many small developers leave money on the table by not enrolling.
Losing SBP eligibility by exceeding threshold mid-year. If you cross the annual revenue threshold (about £800k-equivalent in US dollars globally), you move to 30% rate for the rest of the year. Plan launches and revenue spikes accordingly.
Treating subscription year-1 vs year-2+ rates identically. Year 1: 30%. Year 2+: 15%. The difference is enormous for high-LTV subscriptions. Build retention engagement campaigns to push customers past the 12-month mark.
Not understanding the EU Digital Markets Act changes. Apple now allows alternative payment methods in EU under DMA (Digital Markets Act). Different fee structure (~17% commission + 3% processing for alt-payment apps). UK sellers serving EU should evaluate. UK domestic remains traditional 30%/15%.
Pricing in foreign currency when UK customers see GBP. Apple sets price tiers globally in a foreign currency; UK store auto-converts to GBP based on Apple’s tier mapping (e.g., Tier 5 = pound-equivalent = £4.49 historically, but mappings shift). Always check what UK customers see, not just your US dollars set price.
Forgetting Apple’s annual developer fee. £79/year (annual fee) for the Apple Developer Program. Required to publish apps. Tax-deductible as business expense.
Not factoring in Apple’s payment delay. Apple pays out 30+ days after the end of each fiscal month. Cash flow planning matters for app businesses.

What this calculator doesn't cover

Doesn’t include the £79/year Apple Developer Program fee.
Doesn’t model EU Digital Markets Act alternative payment options (different fee structure for EU developers).
Doesn’t model App Store search ads (separate Apple Search Ads platform).
Doesn’t include payment delay (Apple pays 30+ days post fiscal month end).
Doesn’t include refund recapture (refunds clawback Apple’s commission, but processed on next payout).
Doesn’t model in-app purchases vs paid downloads (same rates, but different revenue recognition).
Doesn’t include third-party SDK royalties (Unity, Firebase, ad networks).

Frequently asked questions

How do I qualify for the Small Business Program?

Enrol via App Store Connect. Eligibility: total proceeds below the annual threshold (about £800k-equivalent in US dollars across all your apps and developer accounts associated with you). Once enrolled, all your apps get 15% rate. If you exceed the threshold mid-year, you move to 30% for the remainder; you can re-enrol the following year if you drop below.

How does the Year 1 vs Year 2+ subscription rate work?

Apple charges 30% on all subscription revenue in a customer’s first 12 months of subscription. Starting month 13, the rate drops to 15% for that customer. The reduced rate persists as long as the subscription remains active. Cancellation + re-subscription resets the clock — design retention strategies to avoid cancellations.

What changed with the EU Digital Markets Act?

Effective March 2024, Apple must allow alternative payment processors and app stores in the EU. Apps using alternative payments pay ~17% commission to Apple plus their own payment processor (typically 3-5%). UK is NOT covered by DMA — UK apps still use Apple’s payment system at 30%/15%. UK developers serving EU customers can opt into the EU alternative regime for those customers only.

Are Apple App Store fees tax-deductible in the UK?

Yes — fully deductible against UK trading income. Apple supplies year-end financial reports via App Store Connect for accounting. Foreign tax (Apple withholds US/EU/etc tax on those regional sales) may be reclaimable via UK Self Assessment foreign tax credit. Complex — consider an accountant for international app businesses.

How do I price my app in UK vs US App Store?

Apple sets ‘price tiers’ (Tier 1 (sub-£1), Tier 2 (~£1-2), etc.) and auto-maps each tier to a local currency price. UK App Store gets GBP equivalents but mappings aren’t 1:1 with FX rates — Apple builds in margin. Check App Store Connect’s tier-to-GBP mapping during pricing setup. Most apps use Tier 5 (£4.49) or Tier 10 (£8.99) as standard mid-range prices.

Are App Store fees subject to VAT?

Apple charges UK VAT on its commission. VAT-registered UK developers reclaim this. Below the £90k VAT threshold (voluntary registration), VAT on Apple fees is unrecoverable cost — adds 20% to your effective Apple fee burden.

About this calculator. Maintained by Jordan — a UK seller and creator who actually uses these platforms (Etsy, eBay, Vinted, DistroKid). Built to be accurate, mobile-fast, and honest about its limits. Spot a bug? Email hello@payoutmath.co.uk.