eBay charges US sellers a final value fee of 13.6% of the total sale amount in most categories, plus $0.30 per order for orders of $10 or less and $0.40 for larger orders. Listings are free up to 250 a month, then cost $0.35 each.

This guide covers each fee, what triggers it and how it shows up in your payout and your books, including how Link My Books posts each fee to Xero or QuickBooks.

Selling from the UK? Read our guide to UK eBay fees.

TLDR: US sellers pay an insertion fee after 250 free listings and a final value fee on every sale. Other fees depend on how and where you sell.

Key Takeaways from this Post

The final value fee is 13.6% in most categories, up to $7,500 per item, plus $0.30 or $0.40 per order. Some categories pay more or less.

eBay calculates the fee on the total amount of the sale, which includes shipping you charge and sales tax collected.

Extra charges apply for below-standard seller performance, international sales, disputes and Promoted Listings. Link My Books posts each eBay fee to Xero or QuickBooks.

eBay fees at a glance

The table lists each fee, when it applies and its current rate.

|**Fee**|**When it applies**|**Rate**| |---|---|---| |Insertion fee|Listings after your 250 free listings a month|$0.35 per listing| |Final value fee|When an item sells|13.6% in most categories, up to $7,500 per item, then 2.35% above| |Per-order fee|Every order|$0.30 for orders of $10 or less, $0.40 for orders over $10| |Additional fee, Below Standard seller|Account evaluated as Below Standard|6% of the total sale amount, 7% after four or more consecutive months| |Additional fee, very high item-not-as-described rate|Returns rate evaluated as Very High in a category|5% of the total sale amount, 6% after four or more consecutive months| |International fee|Delivery or buyer address outside the US|1.65% of the total sale amount| |Seller currency conversion charge|eBay converts your funds to another currency|3.25%| |Dispute fee|You are found responsible for a disputed amount|$20.00 per dispute, excluding sales tax| |Promoted Listings|Optional, when a promoted item sells|The ad rate you set| |Store subscription|Optional, monthly|$4.95 to $2,999.95 a month by Store level and term|

eBay insertion fees: 250 free listings a month

Every month you get up to 250 zero insertion fee listings, or more with an eBay Store. After that, each listing costs $0.35. Insertion fees are non-refundable if the item does not sell.

eBay charges insertion fees per listing and per category, so listing one item in two categories costs two insertion fees. It also charges for the original listing and each time you relist. Good 'Til Cancelled listings renew once a month and use part of your monthly allowance each time. A listing with several units or variations is charged once. Some categories differ: Guitars & Basses listings are free, and select Business & Industrial categories, such as heavy equipment, charge $20.

eBay final value fees and the per-order fee

eBay charges one final value fee when an item sells: a percentage of the total amount of the sale plus a per-order fee. For most categories the percentage is 13.6% on the first $7,500 of each item, then 2.35% on the portion above $7,500. The per-order fee is $0.30 for orders of $10 or less and $0.40 for orders over $10.

The total amount of the sale includes the item price, handling charges, shipping you collect from the buyer, sales tax and other applicable fees. eBay therefore calculates the fee on more than the price you set. eBay collects and remits sales tax as the marketplace facilitator in most US states, so the sales tax in that total is not your income. An order is any number of items one buyer buys at checkout with the same shipping method, so a single per-order fee covers all of them.

If you refund the buyer or cancel the sale, you may qualify for fee credits under eBay's fee credits policy.

Final value fee rates by category

Here are final value fees for a selection of categories:

|**Category**|**Final value fee**| |---|---| |Most categories|13.6% up to $7,500 per item, 2.35% above| |Books & Magazines, Movies & TV, Music (except vinyl records and music NFTs)|15.3% up to $7,500 per item, 2.35% above| |Coins & Paper Money (except bullion), Comic Books & Memorabilia, non-sport trading cards, sports trading cards, collectible card games|13.25% up to $7,500 per item, 2.35% above| |Jewelry & Watches (except Watches, Parts & Accessories)|15% if the sale is $5,000 or less, 9% if it is over $5,000| |Watches, Parts & Accessories|15% up to $1,000, 6.5% from $1,000 to $7,500, 3% above $7,500| |Athletic shoes|8% if the sale is $150 or more, with no per-order fee. 13.6% if it is under $150|

Additional final value fees for seller performance

eBay evaluates seller performance on the 20th of each month and can add fees to the following month's sales. A Below Standard account pays an additional 6% of the total amount of the sale, rising to 7% after four or more consecutive months. This fee does not apply to Above Standard and Top Rated sellers.

A Very High rate of "item not as described" return requests in a category adds 5% on sales in that category, rising to 6% after four or more consecutive months. If an account is Below Standard and also rated Very High on item-not-as-described returns, eBay charges only the Below Standard fee.

eBay also charges a final value fee, even if the item does not sell, when a seller offers or asks for contact details to buy or sell outside eBay.

International fee and currency conversion charge

eBay charges an international fee of 1.65% of the total amount of the sale when the delivery address, or the buyer's registered address, is outside the US. You do not pay it on eligible listings that use eBay International Shipping. eBay deducts the fee automatically from your sales.

When eBay converts your funds to another currency, for example to collect fees on an international eBay site, a seller currency conversion charge of 3.25% applies to sellers with a US registered address.

Dispute fees

If eBay finds you responsible for a disputed amount, such as a chargeback, it charges a $20.00 dispute fee, excluding sales tax, for each dispute.

Promoted Listings fees

Promoted Listings charge an ad fee only if the item sells. You choose an ad rate from 2% to 100% of the total sale amount when you set up the promotion, and eBay deducts the fee from the sale proceeds. For a general campaign, eBay charges the ad fee when a buyer buys the promoted item within 30 days of the most recent click on its ad by any buyer.

eBay Store subscription fees

An eBay Store gives you more free listings each month. From the Basic level up, it also lowers the final value fee in most categories to 12.7% on the first $2,500 of each item, then 2.35% above. Starter pays the standard 13.6%. Store levels are Starter, Basic, Premium, Anchor and Enterprise, priced from $4.95 to $2,999.95 a month on a yearly plan, or from $7.95 to $349.95 a month on a monthly plan. Enterprise is available on a yearly plan only.

Some categories have different Store rates, so check eBay's Store selling fees page if you subscribe.

eBay fee examples with the arithmetic

These examples assume a standard category, a seller meeting performance standards and a domestic sale.

|**Sale**|**Final value fee**|**Per-order fee**|**Insertion fee**|**Total fees**| |---|---|---|---|---| |$400 phone, free shipping, 6% sales tax (total sale amount $424), free listings used up|$57.66 (13.6% of $424)|$0.40|$0.35|$58.41| |$100 item, no shipping or tax, within free listings|$13.60|$0.40|$0|$14.00 (14.0%)| |$9 item, no shipping or tax, within free listings|$1.22 (13.6% of $9)|$0.30|$0|$1.52 (16.9%)|

In the first example, the seller's payout is $341.59, about 85% of the item price before shipping costs. The $9 example shows how the per-order fee weighs more on small orders.

How to estimate your eBay fees before you list

Add up the item price, the shipping you charge and the sales tax collected, multiply by 13.6%, then add $0.30 or $0.40 for the order. Add $0.35 if the listing is past your 250 free listings. That gives the fees for a standard category. Subtract them from the item price plus the shipping you charge. eBay keeps the sales tax, so it is not part of what you receive. For example, a $400 sale with $24 of sales tax and $58.41 of fees pays out $341.59.

Combining items affects the result because the per-order fee applies once per order. A buyer who buys a $20, a $30 and a $50 item in one order with the same shipping method pays you $100. Your fees are $13.60 plus one $0.40 order fee, or $14.00. If the same buyer places three separate orders, you pay $2.72 plus $0.40, $4.08 plus $0.40 and $6.80 plus $0.40. The total is $14.80, which is $0.80 more for the same sales.

Price your listings after you have estimated the fee. A $9 item costs 16.9% in fees, while a $100 item costs 14.0%, so low-priced items need a higher margin to break even.

Which eBay fees matter most for different sellers

The fees that matter depend on how you sell. Sellers with fewer than 250 listings a month rarely pay insertion fees, so the final value fee and the per-order fee make up most of their costs. Sellers with large catalogues pay insertion fees on every listing past the allowance, and an eBay Store may lower the total. Sellers who ship abroad pay the 1.65% international fee on those orders unless they use eBay International Shipping. Sellers who run Promoted Listings add an ad fee on each promoted sale, and the rate is theirs to set.

Seller performance changes the cost for every seller. An account that falls to Below Standard pays an extra 6% on all sales for the following month, which is nearly half the standard 13.6% rate again. Checking your performance rating before the 20th of each month helps you avoid this.

How eBay fees show up in your payout and your books

eBay deducts its fees from your sales before it pays you, so each payout is a net figure covering many orders, refunds and fee lines. If you record only the bank deposit as income, your sales are understated and your fees are missing from your expenses.

Link My Books connects your eBay account to Xero or QuickBooks and breaks each payout into sales, refunds, fees and taxes. It then matches the summary entry to the deposit in your bank feed, so you can reconcile each payout in one step. Setup suggests default accounts and tax rates, and its tax wizards cover US sales tax, UK VAT and Australian GST. The 14-day free trial needs no credit card. Setting up Link My Books for eBay takes about 15 minutes and four steps.

Connect your eBay seller account and your Xero or QuickBooks account.
Confirm the suggested accounts and tax rates.
Let Link My Books post a summary entry for each payout.
Reconcile each payout against your bank feed in Xero or QuickBooks.

How to record eBay fees in your accounts

Record each fee type in its own expense account, not in one combined "eBay fees" line. A common split is final value fees, insertion fees, advertising (Promoted Listings), international fees, dispute fees and Store subscriptions. Separate accounts show which fees take the largest share of your sales and whether Promoted Listings earn back their cost.

Store subscription fees are charged at the start of each month from your eBay funds and are not tied to any sale, so they show as a separate line. The fees deducted from payouts are the ones that go missing when you record only the deposit. A summary entry per payout, with sales, refunds and each fee line, keeps your income and expenses accurate and your bank balance matched to the deposit.

To track fees by hand, adapt our free eBay seller accounting spreadsheet, which is set up for UK VAT, and read which eBay reports to use for bookkeeping.

Selling from the UK? Our guide to VAT on eBay fees covers the VAT side.

Automate your eBay accounting with Link My Books

eBay charges several fees on every sale, and they arrive as deductions inside a net payout. Link My Books splits each payout into sales, refunds, fees and taxes in Xero or QuickBooks. Start your free 14-day trial of Link My Books to see your own eBay fees broken out in your books. See also our guides to eBay bookkeeping, accounting software for eBay sellers and eBay tools.

eBay seller fees FAQs

Do I pay eBay fees if an item doesn't sell?

No, you do not pay a final value fee unless the item sells, with one exception: eBay charges it if you offer or ask for contact details to buy or sell outside eBay. Insertion fees after your 250 free listings are non-refundable, so you still pay those. To limit them, list only what you need and stay inside the free allowance.

How do I reduce eBay seller fees?

You reduce eBay seller fees by staying inside your free listings, keeping seller performance above Below Standard and choosing a Store level that matches your listing volume. Staying above Below Standard avoids the extra 6% on every sale. Combining items into one order also means one per-order fee instead of several.

What percentage does eBay take from a sale?

In most categories eBay takes 13.6% of the total amount of the sale, plus $0.30 or $0.40 per order. Headline rates in selected categories range from 3% for select heavy equipment to 15.3% for books, movies and music. On a $100 sale with no shipping or sales tax in a standard category, the total is $14.00, or 14.0%.

Does eBay charge fees on shipping and sales tax?

Yes, in most cases. The total amount of the sale includes shipping you charge, handling charges and sales tax collected, and eBay calculates the final value fee on that total. Some exceptions apply to shipping charges.

How does the eBay per-order fee work?

The per-order fee is $0.30 for orders of $10 or less and $0.40 for orders over $10, charged once per order. An order is everything one buyer buys at checkout with the same shipping method, so combining items in one order means one per-order fee. Athletic shoes sold for $150 or more have no per-order fee.

Does eBay refund its fees if I refund a buyer?

Sometimes. If you refund the buyer or cancel the sale, you may qualify for fee credits under eBay's fee credits policy. Insertion fees on an item that does not sell are not refunded.

Are eBay fees different for UK sellers?

Yes. The rates in this guide are for US sellers. UK sellers pay different fees in pounds, covered in our guide to UK eBay fees.

Can I deduct eBay fees on my taxes?

Sellers who run eBay as a business can deduct eBay fees as business expenses. That includes insertion fees, final value fees, Promoted Listings fees, international fees and Store subscription costs. Keep clear records, and ask your accountant how to claim them. Our guide to the eBay sales tax report shows where to find your tax data.