What eBay takes from a sale, and what you keep
Updated October 2026
Sale price is the item price the buyer paid (the winning bid or Buy It Now price). Shipping charged is what the buyer paid for postage, not what the label cost you; enter 0 for free-shipping listings. Sales tax rate matters because eBay collects tax for most states and charges its fee on the taxed total; the rate is shown on the order details page. Promoted listing ad rate is the general (cost-per-sale) rate you set in the campaign. Your cost and actual shipping cost only affect the profit line.
Read the results from the top: the total amount of the sale is the base for the fee, the final value fee and per-order fee are eBay’s charges, the payout is what reaches you before your own costs, and profit subtracts the item cost and postage you paid.
Fee = (total amount of the sale × category rate, on the first $7,500) + (2.35% × any amount above $7,500) + per-order fee + (total × promoted rate). For the default sale, the total is $100 + $8 = $108. The final value fee is 13.6% × $108 = $14.69. The order is over $10, so the per-order fee is $0.40, for $15.09 in fees, 14.0% of the $108 the buyer paid for the item and postage. You receive $92.91; subtract the $40 you paid for the item and $9 for the label and $43.91 is left.
| Category | Final value fee | Per-order fee |
|---|---|---|
| Most categories | 13.6% up to $7,500, 2.35% above | $0.40 ($0.30 for orders of $10 or less) |
| Sports and non-sport trading cards, collectible card games, comic books and memorabilia | 13.25% up to $7,500, 2.35% above | $0.40 / $0.30 |
| Athletic shoes, sale total $150 or more | 8% | None |
| Athletic shoes under $150 | 13.6% | $0.40 / $0.30 |
| Books and magazines, movies and TV, music | 15.3% up to $7,500, 2.35% above | $0.40 / $0.30 |
The first 250 listings each month carry no insertion fee; after that most categories cost $0.35 a listing, charged whether or not the item sells. Store subscribers (Basic and above) pay lower rates in most categories, for example 12.7% in most categories and 12.35% for trading cards, but the 2.35% tier starts at $2,500 instead of $7,500.
| Sale | Total amount of the sale | eBay fees | Payout | Fees as % of price + shipping |
|---|---|---|---|---|
| $8 item, free shipping, most categories | $8.00 | $1.39 | $6.61 | 17.4% |
| $100 item + $8 shipping (calculator default) | $108.00 | $15.09 | $92.91 | 14.0% |
| Same sale with 8.25% sales tax collected | $116.91 | $16.30 | $91.70 | 15.1% |
| Same sale, promoted at a 5% ad rate | $108.00 | $20.49 | $87.51 | 19.0% |
| $60 trading card, free shipping | $60.00 | $8.35 | $51.65 | 13.9% |
| $25 book + $5 shipping | $30.00 | $4.99 | $25.01 | 16.6% |
| $149 sneakers (under the $150 line) | $149.00 | $20.66 | $128.34 | 13.9% |
| $200 sneakers | $200.00 | $16.00 | $184.00 | 8.0% |
| $10,000 camera, most categories | $10,000.00 | $1,079.15 | $8,920.85 | 10.8% |
Two patterns stand out. The per-order fee makes small sales expensive: on an $8 item it adds almost four percentage points. Sales tax raises the fee even though the tax never reaches you, because eBay charges on the taxed total. The sneaker rows show the athletic-shoe rule working in the seller’s favor once the total reaches $150.
It uses the no-Store rates. It does not add insertion fees beyond your free allotment, the Store subscription itself, the 1.65% international fee eBay charges when a buyer is outside the U.S. and you do not use eBay International Shipping, the extra 6% (7% after four months) on final value fees for sellers rated Below Standard, or optional listing upgrades. It also stops before income tax: profit on things you sell as a business is taxable, and eBay must file Form 1099-K when your payments exceed $20,000 and 200 transactions in a year. If you sell regularly, a tax preparer can tell you how to report it and which costs you can deduct.
Assuming a refund returns every fee. eBay credits the final value fee in full when you fully refund through the Send refund flow or the order is canceled for reasons outside your control, and in proportion on a partial refund. The $0.30 or $0.40 per-order amount is not credited on partial refunds, payment disputes or cancellations within your control, such as an item you no longer have.
Refunding outside eBay. A refund sent another way earns no fee credit at all.
Pricing from the item price alone. Because shipping and tax are in the fee base, a margin worked out on the item price understates fees. Use the total the buyer pays.
Forgetting the ad rate. A 5% promoted rate on the default sale adds $5.40, taking total fees to $20.49.
Work backward: add your item cost, real postage and the profit you want, divide by (1 − fee rate) and add the per-order fee. For a $40 item, $9 postage and $30 profit in a 13.6% category, the total charged to the buyer needs to be about $91.84.