Two changes to app store fees in 2026, plus a proposal, fall within four months.
On June 30, 2026, Google split its Play fee in the US, UK and EEA in two: a service fee plus a separate 5% billing fee (Google Play Console Help, 2026). In August, Apple asked a US court to allow up to 15% on web purchases that are commission-free today (9to5Mac, August 13, 2026). And from October 1, Apple's standard EU in-app rate falls to 26% (Apple Newsroom, August 18, 2026).
Most UA models haven't caught up. They assume "we keep 70%" everywhere, or they feed gross revenue into the break-even formula. At a 30% fee, that overstates your affordable CPA by 43% (1 ÷ 0.70, our arithmetic). Fees now vary by store, region, program and payment path, so one number is wrong almost everywhere.
This guide adds the missing term to the break-even bid formula: the share of revenue you keep. You get a dated fee map, a worked example, a link-out test and the dates that will move the numbers again.
Key Takeaways
- A store fee is a bid cap. Max CPA moves one-for-one with the share of revenue you keep, so 85% instead of 70% raises it 21.4% (our arithmetic).
- From October 1, 2026, Apple's standard EU rates will be 26% on In-App Purchase, 20% with another processor and 15% on link-outs (Apple, 2026).
- US link-outs pay Apple 0% for now. Apple's proposed 15% is pending in court, not in force.
- Google Play subscriptions in the US, UK and EEA pay 10% + a 5% billing fee.
- A link-out pays only if it loses fewer conversions than the fee gap: about 27% for a US standard-rate app, 1–9% almost everywhere else.
Fees last checked: September 28, 2026, before Apple's EU terms take effect. We'll add a dated update after October 1. A commercial summary, not legal or tax advice: rates cover digital goods and services, and your agreement with Apple or Google governs.
Changelog
Sep 28, 2026: first published; Apple's EU terms take effect Oct 1, 2026.
What are Apple's and Google's app store fees in 2026?
Outside its special regimes, Apple still takes 30% on paid apps and in-app purchases and 15% from Small Business Program members. Subscriptions drop to 15% "after a subscriber accumulates one year of paid service" (Apple Developer, 2026). Google's legacy card still covers most markets: 15% on the first $1M, 30% above it and 15% on subscriptions (Google Play Console Help, 2026).
The Small Business Program threshold is $1 million in proceeds in the prior calendar year, and associated accounts count toward it (Apple Developer, Small Business Program, 2026). Proceeds are net of commission, so that's roughly $1.18M of sales at 15% (our arithmetic). Cross it mid-year and the standard rate applies to "future sales"; you can requalify the next year. Free trials don't count toward a subscriber's paid year.
Most of Apple's ecosystem doesn't pay these rates. Apple says its App Store ecosystem facilitated $1.4 trillion in 2025, most of it physical goods. Developers paid no commission on "more than 90 percent" of that (Apple Newsroom, June 4, 2026, citing a study it commissioned). Digital goods and services were $149 billion, and that's where a subscription app lives. Google says 99% of fee-paying developers qualify for 15% or less (Google Play Console Help, 2026).
Last checked: September 28, 2026. "In force" means live today. Apple's EU terms (October 1) and Google's Australia and Japan rollout (September 30) are still scheduled.
| Store · region | Store in-app purchase (standard / reduced) | Alternative in-app processor | Web link-out | Outside the store | Status and date |
|---|---|---|---|---|---|
| Apple App Store | |||||
| Apple · US | 30% / 15% | n/a | 0% today (court order). Proposed: 15% / 10% / 5% | n/a | In force 0% since Apr 30, 2025 Proposed 15/10/5, Aug 2026 |
| Apple · EU | 26% / 15% | 20% / 10% | 15% / 10%, on sales within 7 days of the tap | 5% Core Technology Commission | Scheduled from Oct 1, 2026, once you accept the updated terms |
| Apple · Japan | 21% + 5% processing / 10% + 5% | 21% / 10% | 15% / 10%, within 7 days | 5% Core Technology Commission | In force since Dec 18, 2025 (iOS 26.2) |
| Apple · Brazil | 21% + 5% processing / 10% + 5% | 21% / 10% | 15% / 10% | 5% | In force since June 2026 (iOS 26.5) |
| Apple · China mainland | 25% / 12% | n/a | n/a | n/a | In force since Mar 15, 2026 |
| Apple · South Korea | 30% / 15% | 26%, charged on the VAT-inclusive price | n/a | n/a | In force |
| Apple · UK and rest of world | 30% / 15% | n/a | n/a | n/a | In force Pending UK steering decision (CMA) |
| Google Play | |||||
| Google · US, UK, EEA | Subscriptions and first $1M: 10% + 5% billing fee. Other purchases: 20% (new installs) or 25% (existing) + 5%. Programs: 15% / 20% from Sep 30, 2026 | Same service fee, no billing fee | Same service fee; existing installs 20% (programs 15% from Sep 30). US links: 10% subs, 20% other, within 24 hours | US linked installs: $2.85 per app, $3.65 per game | In force since Jun 30, 2026 Scheduled program rates from Sep 30, 2026 Scheduled US link fees payable Oct 1, 2026 |
| Google · Australia, Japan | Legacy card until the switch, then the new service fees; billing fee "forthcoming" | n/a | n/a | n/a | Scheduled Sep 30, 2026 |
| Google · South Korea | 15% on first $1M / 30% above / 15% subscriptions | Store rate minus 4 points | n/a | n/a | In force legacy Scheduled new fees Dec 31, 2026 |
| Google · rest of world | 15% on first $1M / 30% above / 15% subscriptions | India: store rate minus 4 points | n/a | n/a | In force legacy Scheduled new fees Sep 30, 2027 |
For everything else that splits, see how the two stores differ beyond fees.
What changes in the EU on October 1, 2026?
From October 1, 2026, Apple will move EU developers onto one set of business terms. In-App Purchase (IAP) will cost 26% (15% reduced). An alternative in-app processor will cost 20% (10% reduced), and linked web purchases will pay 15% (10% reduced). Apps outside the App Store will pay a 5% Core Technology Commission (Apple Newsroom, August 18, 2026).
The reduced tier will cover Small Business Program, Mini Apps and Video Partner sales, plus subscriptions after their first year. Link-out commissions will count only sales within 7 days of the tap, and Apple will drop the initial acquisition fee, the store services fee and the per-install Core Technology Fee. Outside the App Store, the 5% Core Technology Commission will apply instead (Apple Developer, apps in the EU, 2026).
You'll also be able to run In-App Purchase alongside another processor, but Apple says developers "must maintain those options for 12 months" (Apple Newsroom, August 18, 2026). Alternative-processor users will remit their own taxes and will file a monthly report. With a year-long lock-in, a badly designed test gets expensive.
Your account won't move by itself. Apple says accounts switch "starting October 1, 2026, or the date they agree, whichever is later," after accepting the updated license agreement (Apple Developer, 2026). If you haven't accepted, check before you model the 26%. Take a standard-rate app selling in EU storefronts. Its in-app net share will rise from 70% to 74%, so max CPA will rise 5.7% with nothing changed on your side (0.74 ÷ 0.70 − 1, our arithmetic).
Can US apps link out to the web without paying Apple, and for how long?
Yes, for now. Since April 30, 2025, a US court order has barred Apple from collecting any commission on purchases made through links in US apps (TechTimes, September 15, 2026). In August 2026, Apple asked the court to set 15% as the standard rate, 10% for partner programs and subscription renewals, and 5% for small businesses (9to5Mac, August 13, 2026).
Apple opened US apps to "buttons, external links, and other calls to action" on May 1, 2025 (Apple Developer News, 2025), but how long those links stay free depends on two courts.
On December 11, 2025, the Ninth Circuit upheld Apple's contempt finding but struck down the permanent ban on any commission. It sent the case back so the district court can set a fee tied to Apple's costs of coordinating links, plus some compensation for its intellectual property (MacRumors, December 11, 2025). Apple's 15/10/5 is its proposal in that proceeding: pending, not in force.
The remand has stalled. As of a September 10 status report, Epic's 60-day response clock hadn't started (TechTimes, September 15, 2026). Epic says Apple "admitted that under the Ninth Circuit's definition of 'necessary costs' they would charge 0%" (TechCrunch, August 14, 2026). Separately, the Supreme Court agreed on June 30, 2026 to review the contempt ruling (IPWatchdog, 2026), and argument is unlikely before January 2027.
Plan for both outcomes: model every US link-out at 0% and at 15%. Apple already charges 15% or 10% on link-outs in Japan and Brazil, and will in the EU from October 1. That's our reading of where it wants to land, not anything Apple has said about the US, and the reports don't say whether a 7-day window would apply. See where web funnels fit in the iOS channel mix.
What Google charges on US link-outs
Google hasn't prohibited outside links or alternative billing in the US since October 29, 2025, under the Epic v. Google injunction (Google Play Console Help, 2026). Enrolled developers start paying on October 1, 2026: purchases within 24 hours of a link pay 10% on subscriptions and 20% on other purchases (15% in Google's programs). A linked install costs $2.85 per app or $3.65 per game (Google, 2026).
What is Google Play's new fee structure, and who pays what?
Since June 30, 2026, Google charges a service fee on every US, UK and EEA transaction, whatever the payment method, and adds a 5% billing fee only when Google Play Billing processes the payment. Subscriptions and the first $1M of annual earnings pay 10%, while other purchases pay 20% from new installs and 25% from older ones (Google Play Console Help, 2026).
From September 30, 2026, the new Apps Experience and revamped Games Level Up programs will cut non-subscription rates to 15% on new installs and 20% on existing ones. Subscriptions on Play Billing still net 85%. Skip Play Billing and you save the 5% billing fee but pay your own processor, so at 4% a web-link subscription nets 86% (our arithmetic): a one-point gain, not five.
Google counts a user as a new install if their first install, or first update from Play, came on or after their region's rollout date. Every cohort you buy from now on qualifies. Your back catalogue skews toward older users, who pay 25% on one-off purchases, so a blended take rate overstates what new cohorts pay (20%). Set Android bids on the new-install rate.
Next come Australia and Japan on September 30, 2026, then Korea on December 31, 2026 and the rest of the world on September 30, 2027. Google still lists the billing fees for those regions as "forthcoming", and the legacy card applies until each rollout. The fee is half the Android equation; the Android side of your funnel is the other.
What are app store fees in Japan, Brazil, China, Korea and the UK?
Beyond the US and the EU, Apple runs separate rate cards in four markets. Japan and Brazil charge a 21% commission plus a 5% fee when Apple processes the payment, and China mainland has charged 25% (12% reduced) since March 15, 2026. Korea charges 26% on alternative processors (Apple Developer, 2026: Japan, China, Korea; Apple Newsroom, Brazil, 2026). The UK stays on 30% / 15% for now.
Japan and Brazil share one card. In-App Purchase costs 21% or 10%, plus 5% for processing. Web purchases pay 15% or 10%, and apps outside the App Store pay 5% (Apple Newsroom: Japan, December 17, 2025; Brazil, June 18, 2026).
Japan's card has applied since its smartphone act took effect on December 18, 2025 (KU Leuven, December 22, 2025), and Apple announced the terms a day earlier, with iOS 26.2. Brazil's came with iOS 26.5, under an agreement with regulator CADE. China mainland's 12% covers Small Business Program and Mini Apps sales and renewals after year one (Apple Developer News, March 12, 2026).
Korea looks cheaper than it is. Apple charges 26% "on the price paid by the user, gross of any value-added taxes" (Apple Developer, Korea, 2026). Add a 4% processor and you keep about 70%, the same as In-App Purchase, before the tax-inclusive base takes an extra slice.
The UK is pending. The Competition and Markets Authority (CMA) proposed steering rules on June 30, 2026 and expects "steering fees to be lower than current app store charges" (GOV.UK, 2026). As of September 28, its case page shows no final decision.
What you keep from $1 of a new subscriber's first payment
Net share by market also sets what a new market has to earn back before a new language pays off.
How does your net-revenue share change the most you can pay per install?
Max CPA = gross revenue per install × net-revenue share ÷ target ROAS, and max CPT = max CPA × tap-to-install rate. The relationship is linear. Keeping 85% instead of 70% raises max CPA by 21.4% (0.85 ÷ 0.70 − 1). Dropping from 85% to 70% cuts it by 17.6% (1 − 0.70 ÷ 0.85). Both are our arithmetic on the 70% and 85% shares Apple publishes (Apple Developer, 2026).
That's the Max CPA on the Break-even bid card of our Apple Search Ads Calculator, with one rule: put net revenue in the "Revenue per install" field. The cost guide has the full break-even bid derivation. To build the net share, work through five steps.
- Pull gross revenue per install by platform and storefront over your payback window. For Apple Ads, divide by tap-through installs, which include redownloads (see our Maximize Conversions guide).
- Blend the net share by revenue: Σ (share of revenue on each path × (1 − commission − processing)), across IAP, link-out and alternative processor, standard and reduced rates, and Google's new and existing installs.
- Apply conversion loss to a link-out's share: multiply by (1 − its conversion drop).
- Divide by target ROAS on net revenue, then multiply by tap-to-install rate for max CPT.
- Re-derive on every fee date below, and the day you cross the Small Business Program threshold.
A worked example in dollars
The table below runs the formula with illustrative inputs. The app earns $5.50 of gross D180 revenue per install, converts 60% of taps to installs and targets a 100% ROAS. Link-out rows assume 4% processing and the 11.9% conversion drop from the one early US test we found (Superwall, 2025).
| Fee path (illustrative inputs) | Net share | Max CPA | Max CPT |
|---|---|---|---|
| Apple IAP, standard (30%) | 70% | $3.85 | $2.31 |
| Apple IAP, Small Business Program (15%) | 85% | $4.68 | $2.81 |
| US link-out today (0% + 4% processing, 11.9% fewer conversions) | 84.6% | $4.65 | $2.79 |
| US link-out at Apple's proposed 15% (same assumptions) | 71.4% | $3.92 | $2.35 |
| EU IAP from October 1 (26%) | 74% | $4.07 | $2.44 |
Now compare with the market. AppTweak's US median cost per install is $4.06 (AppTweak, updated September 23, 2026; about 3,500 apps). At that price, the standard-rate app loses money on the median US install, and the same app in the Small Business Program makes money. Only the fee bracket changed.
Max CPA by fee path, same app, same $5.50 of revenue per install
A standard-rate iOS subscription nets 70% in its first year. A Google Play Billing subscription in the US, UK or EEA nets 85% from day one. At equal gross revenue per install, the Android max CPA is about 21% higher, so set separate targets for Apple Ads and Google App Campaigns, not one blended CPA.
Keep Apple's 15% after year one out of the bid: a payback window of 12 months or less never sees it, so it belongs in lifetime value. And conversion is still the cheapest lever. Raise your tap-to-install rate and max CPT rises with it, whatever the fee.
When does a web link-out or alternative processor actually pay?
Only when its conversion loss is smaller than the fee gap it closes. A US standard-rate app's commission-free link-out can lose up to 27.1% of conversions and still net more than In-App Purchase. For a Small Business Program app the limit is 11.5%, and for EU (from October 1), Japan and Brazil link-outs it's 8.6%, all three by our arithmetic on Apple's 2026 rates with 4% processing.
Call that limit d*. The formula: d* = 1 − IAP net share ÷ (1 − alternative commission − processing). For a US standard-rate app today, 1 − 0.70 ÷ 0.96 = 27.1%. At Apple's proposed 15%, that headroom would fall to 13.6%.
Real-world evidence is scarce. The only early published US A/B test we found saw an 11.9% drop in initial conversion with a web link-out, yet net proceeds still rose 19.85% at the standard rate (Superwall, May 7, 2025). It's vendor-published and early, with no disclosed sample. For 15%-rate apps, Superwall estimated about 1.3% lower net proceeds.
| Route (standard rate unless noted) | IAP keeps | Alternative keeps | Max conversion drop |
|---|---|---|---|
| US link-out today | 70% | 96% | 27.1% |
| US link-out at proposed 15% | 70% | 81% | 13.6% |
| US link-out today, Small Business Program | 85% | 96% | 11.5% |
| EU link-out (EU from Oct 1) | 74% | 81% | 8.6% |
| Japan or Brazil link-out | 74% | 81% | 8.6% |
| US link-out at proposed 5%, Small Business Program | 85% | 91% | 6.6% |
| EU alternative processor (EU from Oct 1) | 74% | 76% | 2.6% |
| Japan or Brazil alternative processor | 74% | 75% | 1.3% |
| Reduced tiers, EU (from Oct 1), Japan, Brazil (15% IAP vs 10% link) | 85% | 86% | 1.2% |
| Google Play subscription, web link, US / UK / EEA | 85% | 86% | 1.2% |
| Korea alternative processor | 70% | 70% | 0%, before the VAT-base effect |
How many conversions each route can lose and still beat In-App Purchase
What processing, tax and refunds cost
The 4% comes from Stripe's US list price: 2.9% + 30¢ per domestic card, plus 0.7% for Stripe Billing (Stripe pricing, 2026). That's about 4.2% on a $49.99 annual plan but 6.6% on a $9.99 monthly one, before international-card surcharges (our arithmetic). Link-outs favor annual plans.
Apple has also priced its own payment processing: 5%, in Japan and Brazil. A web processor at about 4% saves roughly a point against that, and costs more on cheap monthly plans. The real saving is the commission gap, so the math turns on the commission, not on your processor's price.
Web checkout also moves tax, refunds and chargebacks to you unless you pay a merchant of record. Adoption is still thin: web revenue was 3.2% of subscription-app revenue globally and 4.9% in North America in 2025, though 41% of top-tier apps had some (RevenueCat, State of Subscription Apps 2026). So run a link-out as a split test, not a switch, and measure paid conversion and D30 net revenue per install; our guide to subscription paywall and pricing strategy covers the paywall side.
Which app store fee dates belong in your UA calendar?
Put seven dated fee events in your UA calendar. They run from Google's Australia and Japan rollout on September 30, 2026 to its rest-of-world rollout on September 30, 2027 (Google Play Console Help, 2026). Each can move a net share, and with it your max CPA. Two more are open, with no date yet.
- Sep 30, 2026: Google's new fees in Australia and Japan; program rates go live.
- Oct 1, 2026: Apple's EU terms take effect; Google's US link fees become payable.
- Nov 13, 2026: Epic's Supreme Court brief is due.
- Dec 1, 2026: Google's US deadline to report linked downloads.
- Dec 31, 2026: Google's new fees in Korea.
- 2027: Supreme Court argument, not before January.
- Sep 30, 2027: Google's new fees in the rest of the world.
- No date: the US link-out fee ruling, and the CMA's UK steering decision (expected later in 2026).
The fee calendar, April 2025 to September 2027
Add one date of your own: the month you'll cross $1M in proceeds, about $1.18M in sales. From then on, Apple's standard rate applies to future sales for the rest of the year. At the same revenue per install, your max CPA drops 17.6% overnight (1 − 0.70 ÷ 0.85). If that lands in Q4, it stacks with Q4 auction pricing. Work out the lower bid now.
As each date passes, we re-check every rate against Apple's and Google's developer pages and log each change here, starting after October 1. Moving bids when fees move is part of our Apple Search Ads management.
Frequently asked questions
How much does Apple take from in-app purchases in 2026?
Usually 30%, or 15% for Small Business Program members and for subscriptions after a year of paid service. Apple's developer pages list the exceptions. The EU will charge 26% standard and 15% reduced from October 1, 2026. Japan and Brazil charge 21% plus a 5% processing fee, or 10% plus 5%. China mainland has charged 25% or 12% since March 15, 2026.
Does Apple charge a commission on external payment links in the US?
Not today. A court order has barred it since April 30, 2025. In August 2026 Apple asked the district court to allow 15%. It proposed 10% for partner programs and subscription renewals and 5% for small businesses. That's a proposal: the court hasn't set a rate, and the Supreme Court is reviewing the contempt ruling.
What is Apple's Core Technology Commission?
A 5% commission on digital sales by apps distributed outside the App Store, through alternative marketplaces or Web Distribution. In the EU it will replace the per-install Core Technology Fee from October 1, 2026. It will also cover linked web sales within 7 days. Japan and Brazil charge the same 5% (Apple, 2025 to 2026).
What is Google Play's service fee in 2026?
In the US, UK and EEA, new rates have applied since June 30, 2026. Subscriptions and the first $1M of annual earnings pay 10%. Other purchases pay 20% from new installs and 25% from older ones. Google adds a 5% billing fee when Google Play Billing processes the payment. Most other markets keep 15% and 30% until their rollout date.
How do app store fees affect my Apple Ads bids?
Directly. Max CPA equals revenue per install times the share you keep, divided by target ROAS. At a 30% fee you keep 70%, so putting gross revenue into the formula overstates your ceiling by 43%. Enter net revenue in the free break-even calculator, and keep a separate target for each platform.
What happens when I cross $1M in the Small Business Program?
Apple's standard rate applies to your future sales for the rest of that calendar year. You can requalify the following year if your proceeds fall back under $1M. At the same revenue per install, your max CPA drops about 18% (1 − 0.70 ÷ 0.85). Work out the lower bid before you cross.
The bottom line
App store fees in 2026 vary by store, region, program, payment path and, on Google, install date. A single "we keep 70%" is wrong almost everywhere, and every wrong net share becomes a wrong bid.
- Formula: max CPA moves one-for-one with net share. Use net revenue per install.
- Platforms: year-one iOS subscriptions net 70%, Google Play subscriptions 85%. Set separate targets.
- Link-outs: worth it only if conversion loss stays under about 27% (US standard rate) or 1–9% (almost everywhere else).
- US: 0% today, 15% proposed. Model both.
- Calendar: seven fee dates, two open decisions and your own Small Business Program cliff.
Enter your net revenue per install in the free Apple Search Ads Calculator, then book a free 30-minute call. We'll rebuild your target CPA per platform and storefront and set bids that change when fees do. The fixed-price ASO audit is the usual starting point.
