Amazon seller fees (UK) — what does Amazon take?
Every Amazon UK sale includes at least two fees: a referral fee charged as a percentage of the total sale (item price plus any delivery you charge), and either a £0.75 per-item fee (Individual plan) or a £25/month subscription (Professional plan). Since October 2024, UK-based sellers on amazon.co.uk also pay a 2% digital services fee calculated on Amazon's own fees — not on the sale price.
Amazon UK referral fee rates by category
| Category | Rate | Notes |
|---|---|---|
| Most categories (toys, sports, kitchen, garden, etc.) | 15% | Minimum referral fee £0.25 |
| Consumer electronics & computers | 7% | Minimum referral fee £0.25 |
| Clothing & accessories | 5–15% | 5% on ≤£15; 10% on ≤£20; 15% above £20. Min £0.25 |
| Home products | 8–15% | 8% on ≤£20; 15% above £20. Minimum £0.25 |
| Books | 5–15% | 5% if total ≤£5; 15% above. Plus £1.00 closing fee per item |
| Music, DVD & video games | 15% | Plus £0.50 closing fee per item |
Referral fees are calculated on the total order amount — item price plus any delivery charge — not just the item price alone. Rates last verified January 2026. Check Amazon's current rate card for categories not listed here.
Amazon FBA fees (UK) — fulfilment by Amazon explained
Fulfilment by Amazon (FBA) means Amazon stores your stock in their warehouse and handles picking, packing and shipping. In exchange, they charge a fulfilment fee per unit based on size and weight. For a standard small parcel (typically items under 150 × 120 × 46 mm and under 500 g), the fee is around £2.90–£3.30. Larger or heavier items cost more. You also pay the referral fee on top of the FBA fee.
Merchant Fulfilled / FBM means you ship yourself. There is no FBA fee, but you bear your own postage costs. Enter those in the "Postage cost to you" field above.
To calculate your FBA profit: enter your item price, leave the delivery charge at £0 (FBA orders show free Prime delivery to buyers), and enter your FBA fulfilment fee in the dedicated field. The calculator will then show your net profit after referral fee, FBA fee, digital services fee and any VAT.
VAT on Amazon seller fees
Amazon adds 20% VAT to its referral fees, per-item fees, and digital services fees. If you are VAT-registered you can reclaim this as input tax; if you are not — as most casual and small sellers are not — it is a real additional cost. On a 15% referral fee, the VAT adds a further 3 percentage points, taking your effective fee to 18%.
Most UK sellers only need to register for VAT once their taxable turnover exceeds £90,000 in a rolling 12-month period. Below that threshold, VAT on fees is simply a cost of selling on Amazon.
Do I pay UK tax on my Amazon sales?
Whether you owe Income Tax on Amazon profits depends on your total selling income across all platforms, not just Amazon. HMRC's £1,000 trading allowance means that if your gross selling income for the tax year is £1,000 or less, you generally do not need to report it or pay tax on it.
Above £1,000 gross, you will likely need to register for Self Assessment and pay Income Tax on your profit (revenue minus allowable costs such as fees, postage and materials). The calculator above shows your per-sale profit; multiply that by your expected annual sales volume to get a rough annual figure.
Amazon UK seller fee FAQs
How much does Amazon charge per sale in the UK?
For most categories Amazon charges a 15% referral fee on the total sale (item + delivery). Electronics is 7%; clothing and home products use tiered rates. Individual plan sellers also pay £0.75 per item sold; Professional plan sellers pay £25/month with no per-item fee. On top of that, a 2% digital services fee is applied to Amazon's fees, and Amazon adds 20% VAT to all fees (non-VAT-registered sellers absorb this as an extra cost).
What is the difference between Individual and Professional plan?
The Individual plan has no monthly fee but charges £0.75 per item sold. The Professional plan costs £25/month (plus VAT) and removes the per-item fee. If you sell more than roughly 34 items a month, the Professional plan is cheaper on a per-sale basis. Both plans are subject to the same referral fees and digital services fee.
What is the 2% digital services fee on Amazon?
Since October 2024, Amazon charges UK-established sellers a 2% digital services fee on top of their other Amazon fees (referral fee, per-item fee). It is calculated on Amazon's fees — not on the sale price — so on a £3.00 referral fee the digital services fee would be £0.06. This calculator includes it automatically.
How are FBA fees calculated?
Amazon's FBA fulfilment fees are based on the size tier and weight of your packaged item. A standard small envelope (up to 40 g) costs around £2.35; a standard small parcel (up to 500 g) costs around £2.90–£3.30; larger or heavier items cost proportionally more. You pay both the FBA fee and the referral fee on every FBA sale. Check Amazon Seller Central for the current FBA rate card as rates are updated periodically.
Is Amazon worth selling on compared with eBay or Etsy?
It depends on what you sell. Amazon's referral fees (7–15%) are broadly comparable to eBay business seller fees (9.9–12.9%), but Amazon also charges a per-item or monthly fee plus the digital services fee, making total costs slightly higher for low-volume sellers. Etsy charges a 6.5% transaction fee plus a £0.16 listing fee per item. Use the calculator switcher above to compare your profit across platforms for the same item.