eBay UK fees — private vs business sellers
The most important thing to know about eBay UK fees is the private/business split. Private sellers — people clearing out personal possessions — pay no eBay fees whatsoever. No insertion fee, no final value fee. Your payout is the full price the buyer pays, minus your own postage costs. The only exception is a 3% international transaction fee if your buyer is outside the UK.
Registered business sellers pay a final value fee (FVF) on every sale, a small per-order fee, and a regulatory operating fee. These are all subject to 20% VAT — reclaimable only if you are VAT-registered.
eBay business seller fees (UK) — rate table
| Fee | Rate | Notes |
|---|---|---|
| Final value fee — crafts, pet supplies & most categories | 12.9% | Of total sale (item + postage charged) |
| Final value fee — clothes, shoes & accessories | 11.9% | Of total sale |
| Final value fee — antiques, collectables, toys & sporting | 10.9% | Of total sale |
| Final value fee — books, media, computers & cameras | 9.9% | Of total sale |
| Per-order fee (orders £10.00 or under) | £0.30 | Per transaction, business sellers only |
| Per-order fee (orders over £10.00) | £0.40 | Per transaction, business sellers only |
| Regulatory operating fee | 0.35% | Of total sale, business sellers only |
| International transaction fee (private sellers) | 3% | Only when buyer is outside the UK |
All business seller fees are subject to 20% VAT unless you are VAT-registered. Rates last verified July 2026 against eBay's official fee pages.
Promoted Listings — eBay's optional advertising fee
If you use eBay's Promoted Listings Standard, you choose an ad rate (a percentage of the sale price) and only pay it if the listing sells via a promoted click. Rates are set by you, with eBay suggesting a minimum to be competitive — typically 2–15% depending on category and competition. This calculator accepts whatever rate you chose; leave it at 0 if you don't use Promoted Listings.
Do I need to pay tax on eBay sales?
Whether you owe Income Tax on eBay income depends on whether HMRC treats your selling as trading.
Selling personal possessions you no longer need — old clothes, furniture, gadgets — is not normally trading, even if you sell regularly and make a profit. HMRC is not interested in people clearing out their homes.
Buying things to resell, selling items you made, or selling at commercial scale is more likely to be treated as trading. If your total gross income from all online selling exceeds £1,000 in a tax year, HMRC's trading allowance no longer covers you and you may need to register for Self Assessment and pay Income Tax on your profit.
Note: eBay now reports seller data to HMRC under the DAC7 rules. If you sell 30 or more items or earn over €2,000 (roughly £1,700) in a calendar year, eBay is required to share your details with HMRC automatically.
eBay UK seller FAQs
Do private eBay sellers pay any fees?
No. Private sellers pay no insertion fees and no final value fees on eBay UK. Your full sale price is your payout (minus your postage costs). The buyer pays a Buyer Protection fee on top of the price you set, but this is entirely separate from your payout. The only exception is a 3% international transaction fee if your buyer's delivery address is outside the UK.
How much can I earn on eBay before paying tax?
HMRC's £1,000 trading allowance means that if your total gross selling income across all platforms is £1,000 or less in a tax year, you generally don't need to report or pay tax on it. Above that threshold you may need to register for Self Assessment. The allowance applies to trading income — casual selling of personal possessions is usually not trading at all, so may not count toward the £1,000 in the first place.
Does eBay report my sales to HMRC?
Yes, since January 2024 under the DAC7 rules. If you make 30 or more sales or earn over €2,000 (around £1,700) in a calendar year on eBay, eBay is required to share your name, address, bank details and total earnings with HMRC. This applies to both private and business sellers. It does not automatically mean you owe tax — it means HMRC can cross-check if they choose to.
What is eBay's regulatory operating fee?
Business sellers on eBay UK pay a 0.35% regulatory operating fee on the total sale amount (item price plus any postage you charge). It covers eBay's cost of complying with digital services regulations. It is charged alongside the final value fee and per-order fee, and is subject to 20% VAT unless you are VAT-registered.
Is eBay worth it compared with Amazon or Etsy?
For private sellers, eBay is often the best option — zero fees mean your payout is higher than on any fee-charging platform. For business sellers, eBay's total fees (9.9–12.9% FVF plus per-order and regulatory fees) are broadly comparable to Amazon (7–15% referral plus per-item/monthly fee), though the exact answer depends on your category and volume. Use the calculator switcher at the top of this page to compare the same item across platforms.