eBay UK business seller fees: how to work out what you pay on each sale
In short
eBay UK business seller fees on each sale are a final value fee (a category percentage of the total including postage and tax), a per-order fee of £0.30 or £0.40, a regulatory operating fee of 0.35%, and an international fee on overseas orders. Add listing, shop and promoted listing costs, and VAT, because eBay's fees exclude VAT.
Key takeaways
- eBay UK business sellers pay a final value fee on the total amount of the sale, including postage and taxes, plus a per-order fee of £0.30 or £0.40.
- A 0.35% regulatory operating fee applies to the total amount of every sale.
- Overseas orders add an international fee of 1.05%, 1.8% or 2.0% depending on the region.
- Below Standard sellers pay an extra 6 percentage points on the final value fee, rising to 7 after four consecutive months.
- eBay's fees are shown exclusive of VAT, so add VAT when you work out the real cost.
What fees do eBay UK business sellers pay?
eBay UK business seller fees come in two groups. eBay's fees page for business sellers says it charges fees when you create a listing, such as listing fees and optional upgrade fees, and transaction fees when your item sells: the final value fee, the regulatory operating fee and, where it applies, the international fee. On top of those sit optional costs such as an eBay Shop subscription and promoted listings.
Business sellers pay a different set of fees from private sellers. UK private sellers pay no final value fee and no regulatory operating fee when items sell (Motors vehicles excluded), but that does not apply once you are registered as a business. Our guide to eBay UK private seller fees covers the private side. eBay's page also notes that if you change from a private to a business account, existing listings that sell after the change are charged at business rates.
The figures in this guide come from eBay's business fees page, last updated on 30 September 2026 when we read it. Fees change, so check the current page before you set prices.
The fees on every sale, line by line
| Fee | How it is charged | Amount |
|---|---|---|
| Final value fee | A percentage of the total amount of the sale, which includes item price, postage and any applicable taxes | Varies by category: see eBay's table |
| Per-order fee | Once per order, added to the final value fee | £0.30 for orders of £10.00 or less; £0.40 for orders over £10.00 |
| Regulatory operating fee | A percentage of the total amount of the sale | 0.35% |
| International fee | A percentage of the total amount of the sale, when the delivery address is outside the UK | 1.05% Eurozone and Northern Europe; 1.8% US and Canada; 2.0% all other countries |
| Promoted listings (general campaigns) | Your ad rate as a percentage of the total sale amount, only when the promoted item sells within 30 days of a click | The rate you set |
| Seller currency conversion charge | When eBay converts your funds for an item listed or sold on another eBay site | 2.5%, rising to 2.75% from 1 December 2026 |
eBay defines an order as any number of items bought by the same buyer at checkout with the same shipment method, so a buyer who buys three items together pays one per-order fee, not three.
Why final value fee rates are not listed here
The final value fee percentage depends on the category, and many categories have tiers: one rate up to a set price per item and a lower rate on the portion above it. eBay also changes rates from time to time. Rather than repeat figures that may go out of date, look up your own categories in the table on eBay's fees for business sellers page. If an item is listed in two categories, eBay charges the higher of the two final value fees.
Fees that depend on your account
Seller performance
Your seller level changes what you pay. eBay says sellers whose performance level is Below Standard on the 20th of a month pay an additional 6 percentage points on top of the final value fee on sales in the following calendar month, applied to the total amount of the sale. If an account is Below Standard for four or more consecutive months, the extra becomes 7 percentage points until the level improves. Above Standard and Top Rated sellers do not pay this extra. Top Rated sellers get a 10% discount on the variable part of the final value fee for Premium Service listings, not on the per-order fee.
Listing fees and shop subscriptions
Listing fees are charged per listing and are not refundable, even if the item does not sell. They also apply each month for Good 'Til Cancelled listings and each time you relist. How much you pay per listing depends on whether you have an eBay Shop and at what level, because each shop package includes an allowance of free listings and a lower fee for listings beyond it. Our break-even test for whether an eBay shop subscription is worth it shows how to compare packages with your listing volume.
Dispute fee
eBay charges a £14 dispute fee for each chargeback or other disputed amount where you are found responsible under eBay's policies. Clear listings and tracked delivery are the best way to avoid it.
VAT on eBay fees
eBay's page says all the fees it shows are exclusive of VAT. As a UK business seller you are charged VAT on top of them; the UK standard VAT rate is 20%, according to GOV.UK's VAT rates page. If you are VAT-registered, you may be able to reclaim that VAT through your VAT return, which changes how much the fees really cost you. Our guide to VAT on eBay fees explains how it shows on your invoice and how to price for it. Check your own VAT position with HMRC or an accountant.
Worked example: the fees on one sale
Example: suppose you sell an item on eBay.co.uk for £25.00 plus £3.50 postage, to a UK buyer, so the total amount of the sale is £28.50. For the arithmetic only, assume a hypothetical final value fee rate of 12% for your category (check eBay's table for the real rate), and that the item is in a general promoted listings campaign at an ad rate of 3% that you set.
| Fee | Working | Amount |
|---|---|---|
| Final value fee (hypothetical 12%) | 12% of £28.50 | £3.42 |
| Per-order fee (order over £10) | Fixed | £0.40 |
| Regulatory operating fee | 0.35% of £28.50 | £0.10 |
| Promoted listing fee (3% ad rate) | 3% of £28.50 | £0.86 |
| Subtotal before VAT | £4.78 | |
| VAT at 20% | 20% of £4.78 | £0.96 |
| Total including VAT | £5.74 |
If the same order were sent to a buyer in France, the international fee of 1.05% for the Eurozone would add about £0.30 before VAT. If the buyer did not click your ad, there would be no promoted listing fee. If your account fell to Below Standard, the extra 6 percentage points would add £1.71 before VAT on this sale.
Two lessons from the example: the final value fee is charged on postage and tax as well as the item price, and the small fees add up. A pricing sheet that only takes a percentage of the item price will understate your costs on every order.
How to build fees into your prices
The safest approach is to work out fees from the total amount of the sale and then set a price that covers them, your cost and your profit. In outline:
- Look up the final value fee rate for each category you sell in, including any tier.
- Add the regulatory operating fee and your typical promoted listing rate.
- Add the per-order fee as a fixed amount.
- Add VAT on fees if you cannot reclaim it.
- For overseas buyers, add the international fee for the region and any currency conversion.
- Gross the price up so the fees, which are charged on the final price, are covered.
Our guide to eBay fees and your listing price shows the formula. Repricing tools can do the grossing-up for you; Dropizon, for example, builds eBay fees into the price from each seller's own formula.
A fee checklist for business sellers
- Check the final value fee rate and tiers for each of your categories on eBay's page.
- Include the per-order fee, the 0.35% regulatory operating fee and your ad rate in every price.
- Remember that fees are charged on postage and taxes too.
- Add the international fee for overseas buyers.
- Keep your seller level at Above Standard or better to avoid the extra final value fee.
- Account for VAT on fees.
- Review your shop package against the number of listings you actually run.
- Recheck eBay's fee page whenever eBay announces changes.
Frequently asked questions
Do eBay business sellers pay fees on postage?
Yes. eBay calculates the final value fee, the regulatory operating fee and the international fee on the total amount of the sale, which includes postage and any applicable taxes. Price your postage with that in mind.
Are eBay fees refunded if I refund the buyer?
eBay says you may be eligible for fee credits when you refund or cancel a sale, under its fee credits policy. Listing fees are not refundable. Check the fee credits policy for what is returned in each case.
Is it cheaper to sell as a private seller?
UK private sellers pay no final value fee or regulatory operating fee, but eBay requires you to register as a business if you buy items to resell or make items to sell. Choose the account that matches what you actually do, not the cheaper fees.
How do I see the fees I paid?
Seller Hub shows fees per order in the order and payments details, and eBay issues a monthly invoice. Download both regularly for your records and your tax return.