Every sale on the App Store passes through Apple's commission. For a small developer, the difference between the two rates is large, and the rules are easy to misread. Here is what Apple publishes, in plain words. To try your own numbers, use the commission calculator.
The short version
- Small Business Program: a reduced 15% commission on paid apps and Apple In-App Purchases.
- Who qualifies: developers (with their associated developer accounts) who earned no more than 1 million USD in proceeds in the prior calendar year, plus developers new to the App Store.
- Otherwise: the standard commission applies, which is 30% on most sales.
- Subscriptions, standard rate: you keep 70% of the price (minus taxes) during a subscriber's first year, and 85% after they accumulate one year of paid service.
- Subscriptions, Small Business: 85% of the price (minus taxes) from day one.
Sources: Apple, Small Business Program and Apple, Auto-renewable subscriptions.
What counts as "proceeds"
Apple defines proceeds as your sales net of Apple's commission and certain taxes and adjustments. To estimate yours, look at the payments deposited in your bank account and the tax and adjustment details in App Store Connect. The threshold is measured on proceeds, not on the price customers pay.
What happens at one million dollars
You must have earned no more than 1 million USD in total proceeds during the 12 fiscal months of the previous calendar year, and no more than 1 million USD during the current year. If you pass the threshold during a calendar year, the standard commission applies to future sales from then on. If your proceeds fall below the threshold in a later year, you can requalify for 15% the year after.
How to enroll
- You must be the Account Holder in the Apple Developer Program.
- Accept the latest Paid Apps agreement in App Store Connect.
- If applicable, list all Associated Developer Accounts: accounts where you hold more than 50% interest, or that you have ultimate decision-making authority over, or the reverse.
The reduced rate starts 15 days after the end of the fiscal month in which Apple approves your enrollment. Sales before that date keep the old rate.
Taxes
Apple's page defines proceeds net of "certain taxes", and the subscription page says the share is "minus applicable taxes". How much tax is deducted depends on the country of the sale, and Apple publishes tax and pricing details by storefront in App Store Connect. The calculator on this site asks you to type the tax rate for your case instead of guessing one for you.
Frequently asked questions
How much commission does Apple take?
15% if you are in the Small Business Program, 30% on most sales otherwise. For subscriptions at the standard rate, Apple's share drops from 30% to 15% after a subscriber's first year of paid service.
Do I have to apply for the Small Business Program?
Yes. Eligible developers enroll in App Store Connect; it is not applied automatically.
What if I earn more than 1 million USD?
The standard rate applies to future sales for the rest of that calendar year, and you can requalify the year after if your proceeds fall below the threshold.
Is the 15% rate on the price customers pay?
The commission is calculated on the price after applicable taxes. Use the calculator to see the result with your tax rate.
See your real proceeds every morning
Shipmate reads Apple's daily Sales and Trends reports and shows proceeds and downloads by day, product and country, so you can compare your own numbers with the rates above. Apple publishes each day's report the next day. With your own RevenueCat key, it also shows MRR, subscribers and trials in real time.
