Quick answer
A $120 sale on eBay nets $39.28 after a 13.6% final value fee of $16.32, a $0.40 per-order fee, a $55 item cost and $9 shipping. That is a 32.7% margin. The fee is charged on the total the buyer pays, including shipping and sales tax, so the real rate is higher than the headline percentage suggests.
How the eBay Fee Calculator works, step by step
Enter your item price and the shipping you charge the buyer. eBay's final value fee is calculated on the total amount of the sale, which means price plus shipping plus any sales tax eBay collects, not on the item price alone. Free shipping does not escape the fee: the buyer still pays the item price, and the fee follows the total.
For most categories the final value fee is 13.6% of the total up to $7,500 per item, then 2.35% on the portion above $7,500. Some categories differ: coins and paper money and select trading cards pay 13.25%, books, movies and music pay 15.3%, guitars and basses pay 6.7%, and athletic shoes over $150 pay 8% with no per-order fee. The percentage field is editable, so set it to your category's rate from Seller Hub.
On top of the percentage, every order carries a per-order fee: $0.30 on orders of $10 or less, $0.40 above $10. On a $120 sale that is a small line, but on a $5 sale the $0.30 is 6% on its own, which is why low-priced items feel the fee structure hardest. The first 250 listings a month are free; after that, insertion fees are $0.35 per listing.
Promoted Listings is eBay's pay-per-sale advertising: you set an ad rate as a percentage of the sale, and eBay charges it only when the sale is attributed to your promoted listing. A 5% ad rate on a $120 sale adds $6.00 of fees, cutting the profit in the example below from $39.28 to $33.28. The slider shows the cost before you commit to a rate.
The break-even line is the lowest price that covers fees and costs. Below $74.54 on the example below, the listing loses money after fees. eBay Store subscribers pay lower final value fees in many categories, which moves the break-even price down, but the subscription itself is a fixed monthly cost, so it only pays once volume covers it.
The formula
Total sale = item price plus shipping charged. Final value fee = total sale times your category percentage. Total fees = final value fee plus the $0.30 or $0.40 per-order fee, plus the promoted rate times the sale where it applies. Profit = total sale minus total fees minus item cost minus shipping cost.
Worked example — try it on the calculator above
Worked example: $120 sale, 13.6% fee, $55 item cost
An item sells for $120 with no shipping charged. The final value fee at 13.6% is $16.32, and the per-order fee is $0.40, so total fees are $16.72 and the payout is $103.28. The item cost $55 and shipping cost $9, so profit is $39.28, a 32.7% margin. A 5% promoted rate would add $6.00 of fees and cut profit to $33.28. The break-even price is $74.54: below that, fees and costs exceed the sale price. Note that eBay also charges the fee on sales tax collected, so where tax applies the fee is slightly higher than this calculator shows.
Frequently Asked Questions
What is eBay's final value fee in 2026?
For most categories it is 13.6% of the total amount of the sale up to $7,500 per item, then 2.35% on the portion above $7,500, plus a $0.30 or $0.40 per-order fee. Coins and select trading cards pay 13.25%, books, movies and music pay 15.3%, guitars and basses pay 6.7%, and athletic shoes over $150 pay 8% with no per-order fee. The rate field in the calculator is editable for your category.
Does eBay charge fees on shipping and tax?
Yes. The final value fee is calculated on the total amount of the sale, which includes the item price, shipping charged to the buyer and sales tax collected. This calculator works from price plus shipping only, so where sales tax applies the real fee is slightly higher than shown.
How does Promoted Listings pricing work?
You set an ad rate as a percentage of the sale price, and eBay charges it only when a buyer clicks your promoted listing and buys within 30 days. The fee is charged on top of the final value fee. A 5% rate on a $120 sale adds $6.00, so test the rate in the calculator before committing.
Is an eBay Store subscription worth it?
It lowers final value fees in many categories and raises the free-listing allowance, but it is a fixed monthly cost, so it only pays once your volume covers it. Compare the fee saving on your monthly sales with the subscription price, and remember the subscription does not remove the per-order fee.

Estimates, not advice. This calculator provides educational estimates based on the inputs you enter and the assumptions shown on this page. It is not financial, tax or investment advice, and it cannot see your full situation. Verify important figures against official sources, and consider a qualified professional for decisions about your own money. See our Disclaimer and Methodology.