Creator

Google Play Fee Calculator UK

Google Play takes 30 percent above the first annual-revenue tier (about £800k-equivalent), 15 percent on revenue below that tier (similar to Apple's small business tier). Subscriptions: 15 percent from year one (more favourable than Apple's year 1). Google sets the threshold in US dollars globally; UK developers receive GBP.

Last verified: 25 April 2026 Source: Google Play developer help Next review: 25 October 2026

Gross revenue —

Google commission —

Total fees —

Developer take-home —

Effective fee % —

£4.99 paid app — first revenue tier

£4.99 sale · Below first annual revenue tier

£4.99 × 15% = £0.75. Net £4.24 (85% retention). All Google Play developers automatically get 15% on the first tier of annual revenue (about £800k-equivalent in US dollars). No opt-in needed (unlike Apple SBP).

£4.99 paid app — above first tier

£4.99 · Annual revenue above first tier

£4.99 × 30% = £1.50. Net £3.49 (70% retention). Once you cross the first revenue tier, all subsequent revenue in that calendar year is at 30%. Same as Apple Standard rate.

£9.99 subscription — Google Play

£9.99 sub · 15% always

£9.99 × 15% = £1.50. Google Play subscriptions are 15% from year 1, year 2 onwards — no Apple-style year-1 30% premium. Net £8.49. Significant advantage over Apple for subscription apps.

Google Play is the primary Android app distribution channel — covering ~70% of UK smartphone users. Google’s fee structure is similar to Apple’s but with two key differences favouring developers: automatic first-tier rate (no opt-in), and flat 15% subscription rate (no year-1 premium).

The three fee scenarios

Scenario	Rate	When it applies
First-tier annual revenue	15%	All revenue below the annual threshold (about £800k-equivalent globally)
Above first tier	30%	All revenue above threshold in that calendar year
Subscriptions	15%	All subscription revenue, year 1 onwards

How Google’s first-tier 15% works

Automatic. No enrolment. Every Google Play developer gets 15% on the first annual revenue tier. Cross the threshold mid-year? Subsequent revenue in that year goes to 30%. Calendar year resets — January 1, you’re back to 15% on the first tier of the new year.

This is more developer-friendly than Apple’s Small Business Program (which requires opt-in and locks you into 15% across ALL revenue if eligible — whereas Google’s tiered approach lets developers earn at 15% AND 30% in the same year).

The subscription advantage over Apple

Google Play: 15% on subscriptions from day 1. Apple: 30% in year 1, 15% in year 2+.

For a £10/month subscription customer over 24 months: - Apple net to developer: £7 × 12 + £8.50 × 12 = £84 + £102 = £186 - Google Play net to developer: £8.50 × 24 = £204

Google Play developers receive £18 more per 24-month subscriber. Significant for SaaS / subscription-app businesses targeting both platforms.

Alternative billing system (Europe-only as of April 2026)

Google now allows alternative payment systems in Europe and select countries. Fee structure for alternative billing:

11% (first tier) / 26% (above tier)
Plus your own payment processor fees (typically 2-3%)

Compared to standard 15%/30%, alternative billing saves 4pp on Google’s cut but adds your processor’s cut. Net savings: ~1-2pp. Usable for high-volume apps wanting payment control.

UK is NOT included in alternative billing as of April 2026. UK apps still use Google Play Billing exclusively.

Google Play Developer Program fee

£25 (one-time fee) one-time fee. NOT annual like Apple’s £79. Required to publish.

Google Play vs Apple App Store quick comparison

Aspect	Google Play	Apple App Store
Standard rate	30%	30%
First-tier reduced rate	15% (automatic)	15% (SBP, opt-in)
Subscription year 1	15%	30%
Subscription year 2+	15%	15%
Developer fee	£25 one-time	£79/year
EU alternative payment	Yes (11%/26% commission)	Yes (17% commission)
Refund period	48 hours (auto), longer for cause	14 days standard
Payment delay	30+ days post-month-end	30+ days post-fiscal-month

For subscription apps, Google Play wins. For paid downloads, near-equivalent. Most developers publish to both for full UK coverage.

UK tax treatment

Identical to Apple in tax treatment:

UK trading income (Self Assessment)
Google’s fees deductible
£25 one-time developer fee deductible
Foreign withholding may be reclaimable via UK foreign tax credit
VAT on Google’s fees reclaimable if VAT-registered (£90k threshold)
£1,000 trading allowance for sub-threshold sellers

What this calculator doesn’t model

£25 one-time developer fee
Alternative billing (Europe-only, different fee structure)
Google Play Pass cross-app subscription bundle revenue split
Refund recapture
Payment delay impact on cash flow
Google Ads platform spend (separate from Google Play fees)
Third-party SDK / ad network revenue cuts

For Apple equivalent calculations, see Apple App Store calculator. For UK developer self-employment tax, see Side hustle tax calculator.

Common mistakes

Forgetting Google Play subscriptions are flat 15%. Apple charges 30% in year 1 + 15% year 2+. Google Play is 15% from day 1. For subscription apps, Google’s economics are better than Apple’s first-year economics, equal year 2+. If you’re choosing platforms for a subscription app, this matters.
Treating the first-tier rate as opt-in like Apple SBP. Google Play applies 15% automatically to the first tier of annual revenue for ALL developers. No enrolment. No paperwork.
Crossing the first tier threshold mid-year and not adjusting forecasts. Same as Apple — once you cross, all subsequent revenue is 30%. Plan launches, sales, and revenue spikes around the calendar year boundary.
Skipping the alternative billing option. Google now allows alternative payment systems in Europe (similar to Apple’s EU DMA changes). Different fee structure: 11%/26% (vs 15%/30%) plus your own payment processor. Worth evaluating for high-volume apps.
Not enabling Family Library. Family Library lets purchasers share apps with up to 5 family members at no extra fee. Increases customer perceived value, can boost conversion. No fee impact on developer.
Forgetting the £19/£25 one-time Google Play developer fee. One-off (not annual like Apple). Required to publish.

What this calculator doesn't cover

Doesn’t include the £25 one-time fee one-time Google Play developer fee.
Doesn’t model alternative billing system option (available in Europe — different fee structure).
Doesn’t include Google Play’s payment delay (30+ days post month-end).
Doesn’t account for refund recapture.
Doesn’t model Google Ads (separate platform; not Google Play fees).
Doesn’t include third-party SDK / ad network revenue cuts.
Doesn’t model the Play Pass subscription bundle (Google’s cross-app subscription product).

Frequently asked questions

How does Google Play compare to Apple App Store on fees?

Equivalent for paid apps (15%/30%). Better than Apple for subscriptions (15% from year 1, vs Apple’s 30%/15% split). Google’s first-tier 15% is automatic; Apple’s requires SBP enrolment. For most use cases, Google Play is slightly more developer-friendly on fee economics.

What's the alternative billing system?

Available in Europe and select countries since 2023. Lets you offer alternative payment methods alongside Google Play Billing. Fee structure: 11% (first tier) / 26% (above) plus your payment processor. Compared to standard 15%/30%, you save 4pp but pay your processor (typically 2-3%). Net 1-2pp savings; usable cash flow control. UK is NOT included as of April 2026.

Why are Google Play subscriptions cheaper than Apple's?

Strategic differentiation. Google introduced the flat 15% subscription rate in 2022 to incentivise subscription-app developers to prioritise Android. Whether this competitive advantage persists depends on Apple’s response (Apple may eventually match).

How does Family Library affect revenue?

Family Library lets a purchaser share an app with up to 5 family members. Doesn’t reduce revenue (you still get the full fee for the original purchase). Doesn’t generate extra revenue (other family members don’t pay). Net: increases perceived value of purchase, may boost conversion rate, no negative impact on developer revenue.

How is Google Play taxed in the UK?

Same as Apple — UK trading income, Self Assessment, fees deductible, foreign withholding may be reclaimable. Above £90k turnover: VAT registration required, VAT on Google’s fees recoverable. £1,000 trading allowance for sub-threshold. See side hustle tax calculator.

Should I publish to Google Play AND Apple App Store?

Generally yes for any consumer app — covers ~95%+ of UK smartphones. The marginal cost of Android publishing once you have iOS done is small (similar code if using cross-platform like Flutter/React Native). Google Play’s slightly better subscription economics + larger global market share are bonuses.

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.