App Store Commission 2026: Apple Fees, Web Links, Stripe
Apple still takes 30% or 15% inside the app, while US apps may now link to a web checkout that owes Apple nothing until a court approves a fee. Here is what each path nets, where links are allowed and what to settle first.
Key takeaways
- Apple's Small Business Program cuts the App Store commission from 30% to 15% for developers with up to $1 million in proceeds in the prior calendar year, and subscriptions pay 15% after a subscriber's first year, according to Apple.
- On December 11, 2025, the Ninth Circuit ruled in Epic v. Apple that Apple may not charge a commission on US linked-out purchases until the district court approves one; on August 13, 2026, Apple proposed 15%, 10% and 5%, 9to5Mac reported.
- On a $9.99 monthly plan, Apple's 30% leaves $6.99 per payment, while a Stripe web checkout leaves about $9.33 at Stripe's US list prices of 2.9% + 30¢ plus 0.7% for Billing, by our arithmetic.
- In RevenueCat's 2025 test on the Dipsea app, 6.3% of new US users paid through an IAP-only paywall and 5.3% through a web-only one; after fees, the web kept about 94¢ per IAP dollar at a 30% commission and 77¢ at 15%.
- Since June 30, 2026, Google Play charges 10% on subscriptions and on the first $1 million for users in the US, the EEA and the UK, plus a 5% fee on Play Billing purchases; in the UAE, subscriptions still pay 15% until the global rollout on September 30, 2027, per Google's Play Console Help.
Apple keeps 30% of what users pay for digital goods in an iOS app, or 15% for members of its Small Business Program and for subscriptions after a subscriber's first year. In the United States, apps may now send users to a web checkout, and as of November 5, 2026, Apple may not charge a commission on those sales: the Ninth Circuit barred any fee until a district court approves one. In the UAE and most other storefronts, Apple's App Review Guidelines still bar buttons and links that lead to outside payment.
This guide is for founders of subscription and paid apps in the US or the UAE who are weighing Apple's in-app purchase (IAP) against a web checkout on Stripe. Our iOS app development cost guide covers the developer account and the basic fee rules; this post picks up from there.
How much does Apple take from app sales in 2026?
The standard commission on paid apps and in-app purchases is 30%. The Small Business Program cuts it to 15% for developers new to the App Store and for those with up to $1 million in proceeds in the prior calendar year, counting every account they own or control. Cross $1 million during a year and the standard rate applies to future sales.
Subscriptions step down on their own. You get 70% of each payment in a subscriber's first year and 85% after one year of paid service. Small Business Program members get 85% from the first payment, according to Apple's subscription terms.
In the US and the UAE, Apple collects and remits the taxes on App Store sales under Exhibit B of its developer agreement, dated August 27, 2026, and your share is counted after tax.
Do you have to use Apple's in-app purchase?
For digital features used inside the app, yes. Guideline 3.1.1 requires IAP for subscriptions, premium content, in-game currency and full versions, and bans workarounds such as license keys and QR codes. Section 3.1.3 lists the exceptions.
Which purchases must go through Apple's in-app purchase. App Review Guidelines, last updated October 16, 2026, checked November 5, 2026.
| What you sell | In-app purchase | Guideline |
|---|---|---|
| Subscriptions, premium features, in-game currency, a full version | Required | 3.1.1 |
| Access in the app to items bought on your website | Must also be offered in the app | 3.1.3(b) |
| Magazines, newspapers, books, audio, music, video (reader apps) | Not required; account sign-up may link out | 3.1.3(a) |
| Licenses sold to companies or schools for staff or students | Not required; consumer and family sales still need IAP | 3.1.3(c) |
| One-to-one live services, such as tutoring or fitness training | Not required; one-to-few and one-to-many services need IAP | 3.1.3(d) |
| Physical goods, and services used outside the app | Not allowed; use Apple Pay or a card | 3.1.3(e) |
Apps in section 3.1.3 still can't encourage users, inside the app, to pay outside IAP, except on the US storefront and under Apple's link entitlements. Telling them by email or on your website is fine.
Outside the US, a reader app can use the External Link Account Entitlement to show one link to its own website for creating or managing an account. The terms are strict: no IAP anywhere in the app, the default browser rather than a web view, no prices in the link, once per page, and Apple's notice sheet on every tap. On the US storefront, Guideline 3.1.3(a) says the entitlement isn't needed.
Can a US iOS app add an external payment link?
Yes. Guideline 3.1.1(a) says Apple's link entitlements "are not required for developers to include buttons, external links, or other calls to action in their United States storefront apps." That line comes out of Epic Games v. Apple:
- April 30, 2025. A district court held Apple in contempt of its 2021 anti-steering injunction and barred any commission on linked-out purchases.
- December 11, 2025. The Ninth Circuit agreed with the district court that charging a 27% link-out commission "has a prohibitive effect," but let Apple charge for "costs that are genuinely and reasonably necessary" to run external links, plus some pay for its intellectual property. Until the district court approves a fee, Apple "should not be able to charge any commission for linked-out purchases."
- June 30, 2026. The Supreme Court agreed to hear Apple's appeal on one question: whether a court may hold a party in civil contempt for violating an injunction's "spirit." On August 13, 2026, Justice Kagan refused to pause the district court proceedings. On November 2, 2026, the Court set argument for January 11, 2027.
- August 13, 2026. Apple proposed link-out fees of 15% for standard apps, 10% for its video, news and mini apps programs and for subscription renewals, and 5% for Small Business Program members.
As of November 5, 2026, we found no court-approved fee, so a US app can show its own buy button and pay Apple nothing on web sales. Two limits apply. Where both offer a purchase option, the Ninth Circuit lets Apple stop your button from using "more prominent fonts, larger sizes, larger quantities, and more prominent places" than Apple's own. And unless you're a reader app, you're "still required to offer IAP alongside whatever web option" you add, as RevenueCat notes.
In-app purchase vs Stripe: which nets more?
On list prices, the web keeps more per sale. Stripe charges 2.9% + 30¢ per successful US card payment, plus 0.7% for Stripe Billing, its subscription engine.
What a $9.99 monthly US subscription nets per payment, before sales tax. Our arithmetic on Apple's terms, Apple's proposed fees and Stripe's US list prices, checked November 5, 2026. Market list prices, not a quote.
| Checkout path | Fees | You keep |
|---|---|---|
| Apple IAP, standard rate | 30% | $6.99 |
| Apple IAP, Small Business Program or a subscription's second year | 15% | $8.49 |
| Stripe, linked from a US app, no Apple fee (today) | 2.9% + 30¢, Billing 0.7% | $9.33 |
| Stripe, if Apple's proposed 15% standard fee is approved | Stripe + 15% | $7.83 |
| Stripe, at the proposed 10% rate for renewals | Stripe + 10% | $8.33 |
| Stripe, at the proposed 5% Small Business rate | Stripe + 5% | $8.83 |
Extras add up: +1.5% for international cards, +1% for currency conversion, $15 per dispute, and 0.5% for Stripe Tax where you're registered to collect tax. Managed Payments, where Stripe handles sales tax and VAT as merchant of record, costs another 3.5%.
What happens to conversion on the web?
It drops. RevenueCat tested this on Dipsea, a subscription app it owns. From May 7, 2025, about 12,500 new US users were split between four paywalls, three of which RevenueCat compares:
- IAP only. 27.0% started a trial or subscription; 6.3% became paying subscribers.
- IAP plus a web plan at 30% off. 23.5% started; 5.9% paid.
- Web only, allowed because Dipsea is a reader app. 18.1% started; 5.3% paid.
With web costs modeled at about 6%, chargebacks included, and Apple Pay on the checkout, the web-only paywall kept about 94¢ for every IAP dollar at a 30% commission and 77¢ at 15%. The mixed paywall kept 93¢ and 86¢.
By our arithmetic, a web checkout beats a 30% commission only if it brings in at least about 75% of the revenue IAP would ($6.99 ÷ $9.33). Against 15%, it needs about 91%. Dipsea's web-only paywall brought in about 70%.
Apple Pay, refunds and support
Apple Pay helps, within limits. RevenueCat says a slicker hand-off, Apple Pay or crisper copy "might claw back a few percentage points," but for most apps a browser flow will likely still convert worse than one-tap IAP. Stripe's docs say an iOS app can take Apple Pay for digital products by redirecting to an external payment page only in the US and the EEA.
Refunds move to you. With IAP, customers ask Apple, and the App Store processes the refund and notifies your server. With Stripe, refunds, chargebacks and the support inbox are yours.
None of our published cases is an iOS app with a web checkout link. The closest is ChessProfi, a web platform where chess players sign up for tournaments and pay in the same flow through Stripe, by card, Apple Pay, Google Pay or PayPal. A tournament entry is a service used outside the app, so 3.1.3(e) keeps it out of IAP anyway; what carries over is the web checkout itself.
What are the App Store payment rules in the EU, Japan, South Korea and the UK?
European Union. Under Apple's EU terms in effect since October 1, 2026, IAP costs 26%, or 15% for Small Business Program members and subscriptions after year one. Alternative payment processing in the app costs 20% (10%), and a link to an outside offer costs 15% (10%) on sales within 7 days of the tap. Outside IAP, you remit the taxes and report sales to Apple monthly, and you must keep your mix of payment options for 12 months.
Japan. Apple changed its terms on December 17, 2025, under Japan's Mobile Software Competition Act. The commission is 21%, or 10% for program members and subscriptions after year one, plus a 5% payment processing fee with IAP. Alternative processing in the app pays 21% (10%); links pay 15% (10%) on sales within 7 days. Users under 18 must pass a parental gate, and users under 13 can't be sent to websites to buy.
South Korea. With the StoreKit External Purchase Entitlement, an app can use a third-party payment provider inside the app. Apple charges 26% of the price paid, gross of VAT, and you remit the tax.
United Kingdom. The CMA proposed steering rules on June 30, 2026, noting that steering "is currently banned by Apple and restricted by Google in the UK." A decision is due "later this year," meaning 2026. As of November 5, 2026, we found none, so UK apps still can't link out.
Can a UAE app take payments through Stripe instead of Apple?
For digital goods and subscriptions, not inside the app. Apple's guidelines make no exception for the UAE, so the default in 3.1.1(a) applies: no buttons, links or calls to action that lead to outside payment.
What a UAE app can do:
- Sell plans on your website and honor them in the app, as long as the same plans are also sold as IAP (3.1.3(b)).
- Email existing users about web offers; that happens outside the app.
- Take Stripe inside the app for physical goods, services used outside the app and one-to-one live sessions (3.1.3(d) and (e)).
- As a reader app with Apple's entitlement, link to account sign-up and drop IAP.
Stripe's UAE list price is 2.9% + AED 1.00 per domestic card payment, plus 1% for international cards, 1% for currency conversion and AED 60 per dispute. Billing adds 0.7%.
UAE VAT has stood at a standard 5% since January 1, 2018. Apple collects and remits it on App Store sales. On web sales it's your company's job, so ask your tax advisor whether and where you must register.
If your users live in Telegram, a Mini App is another route, but Telegram requires digital goods to be paid in Telegram Stars. Our Telegram Mini App cost guide covers that path.
What are Google Play's fees in 2026?
For users in the US, the EEA and the UK from June 30, 2026, and in Australia and Japan from September 30, 2026, Google Play's service fees are:
- First $1 million of annual earnings, and subscriptions. 10%.
- Other purchases. 20% from users who first installed or updated the app on or after the rollout date; 25% from earlier installs, or 20% through external web links.
Purchases through Play Billing add a separate 5% billing fee. In the UAE and other remaining markets, the old model holds until Google rolls the new fees out to the rest of the world on September 30, 2027: 15% on the first $1 million a year for enrolled developers, 30% above it, and 15% on subscriptions.
The US has its own track. After the Ninth Circuit upheld the injunction in Epic's case against Google on September 12, 2025, developers may tell US users about other ways to pay. Google's external content links program charges on purchases made within 24 hours of a link: 10% on the first $1 million, then 10% on subscriptions and 20% on other items (15% for program members). A link that leads to an app install outside Play costs $3.65 per game or $2.85 per app. You owe users support, a dispute process and refunds. Fees started October 1, 2026; the announced deadline for reporting downloads is February 1, 2027. Google and Epic signed a new settlement on March 4, 2026 and asked the court to revise the injunction, but withdrew that request in July 2026; the 2024 injunction still applies. Google reserves the right to change or end the program, so these terms may change.
Which payment options are allowed where in 2026?
Where an iOS app may link buyers of digital goods to an outside checkout, and Apple's fees. Apple's guidelines and regional terms, the Ninth Circuit and the CMA, checked November 5, 2026.
| Storefront | IAP commission | Link to a web checkout | Apple's fee on linked sales |
|---|---|---|---|
| United States | 30%; 15% for small businesses and year-two subscriptions | Allowed, no entitlement needed | None until a court approves one; Apple proposed 5–15% |
| EU | 26%; 15% | With Apple's entitlement | 15% or 10% on sales within 7 days of a tap |
| Japan | 21% or 10%, plus 5% processing | With Apple's entitlement; none for users under 13 | 15% or 10% within 7 days |
| South Korea | 30%; 15% | Third-party payment inside the app instead | 26% of the price, gross of VAT |
| United Kingdom | 30%; 15% | Not allowed; CMA decision pending | Not applicable |
| UAE | 30%; 15%; Apple remits the 5% VAT | Not allowed | Not applicable |
Reader apps are the exception in every storefront: they can link to account sign-up on the web instead of offering IAP, with Apple's entitlement outside the US.
Should you sell through Apple, the web or both?
- Keep IAP only if you're in the Small Business Program, sell mostly outside the US, or can't own refunds, disputes and sales tax. At 15%, the web needs about 91% of IAP revenue to win; in the RevenueCat test it got 70%.
- Add a US web button next to IAP if you pay 30%, sell mostly first-year subscriptions or one-time purchases, and can run a split test. Compare revenue per user after fees, not taps.
- Go web-first if you're a reader app or sell business licenses under 3.1.3(c): both may skip IAP.
- Hold off on the App Store while you test demand. A web app takes cards and wallets without App Review; our Swift vs Flutter vs React Native guide covers when a web MVP is the better first step.
What gets an app rejected in App Review over payments?
Watch these guideline lines:
- Your own checkout for digital features. License keys, QR codes or a card form inside the app (3.1.1).
- Buy links outside the US storefront without Apple's entitlement (3.1.1(a)).
- Web-only items. Content bought on the web may be used in the app only if it's also sold as IAP (3.1.3(b)).
- Vague subscription offers. Guideline 3.1.2(c) asks you to "clearly describe what the user will get for the price."
- IAP the reviewer can't find. In-app purchases must be "complete, up-to-date, visible to the reviewer and functional" (2.1(b)).
- Reader link mistakes. IAP in the same app, a price in the link text, or a web view.
- The wrong side of 3.1.3. IAP for physical goods, or outside payment for group live classes.
- Misleading web offers. Under 3.1.1(a), an app that uses a link entitlement for "misleading marketing practices, scams, or fraud" is removed from the App Store.
What to settle before you add a web checkout
Answer these before anyone writes code.
- Storefronts. Which ones see the web button. Today, the US is the only storefront with no Apple entitlement or fee.
- Prices. The same price on both paths or a web discount, shown with a button no more prominent than Apple's own.
- Accounts. How a web purchase reaches the app: sign-in, then an access check against your server.
- One record of who paid. Fed by Apple's server notifications and Stripe's events, so refunds and failed payments close access on both paths.
- Tax. US sales tax and UAE VAT on web sales, through Stripe Tax, Managed Payments (open to US companies, not UAE ones) or your accountant.
- Support and refunds. A written refund policy, a support inbox and a dispute process.
- Measurement. A split test that compares revenue per user after fees.
- Review notes. A demo account and a line explaining the US-only button.
- Android. Google's US external content links program, if the Android app links out too.
These answers make up most of the brief for the build. See our services for how senior partners lead app and checkout projects with specialists staffed for each one, or book a call to go through your list with a partner.
Questions we get asked
How much is the App Store commission in 2026?
Apple takes 30% of paid app and in-app purchase sales. Developers in the Small Business Program, with up to $1 million in proceeds in the prior calendar year, pay 15%. Auto-renewable subscriptions pay 30% in a subscriber's first year and 15% after one year of paid service; program members pay 15% from the first payment. In the US and the UAE, Apple also collects and remits sales tax or VAT, and your share is counted after tax.
Can a US iOS app link to Stripe instead of using in-app purchase?
It can link to Stripe, but not instead of in-app purchase. Apple's guidelines let US storefront apps add buttons and links to an outside checkout without an entitlement, and after the Ninth Circuit's December 2025 ruling, Apple can't charge a commission on those sales until the district court approves one. Apple has proposed 15%, 10% and 5%. Unless you qualify as a reader app, you must still offer in-app purchase, and Apple may stop your button from looking more prominent than its own.
Can a UAE app send users to a web checkout?
Not for digital goods or subscriptions sold in the app. Outside the US and the few markets where Apple grants link entitlements, such as the EU and Japan, the guidelines bar buttons and links to outside payment. A UAE app can still honor plans bought on your website if it also sells them through in-app purchase, and take Stripe for physical goods, services used outside the app and one-to-one live sessions. You may also email users about web offers.
Is a web checkout cheaper than in-app purchase?
Per sale, yes. On a $9.99 US plan, Apple's 30% leaves $6.99, while Stripe's list prices with Billing leave about $9.33, by our arithmetic. But fewer people buy on the web. In RevenueCat's 2025 test, a web-only paywall brought in about 70% of the revenue of an IAP-only one, so after fees it kept about 94¢ per IAP dollar at a 30% commission and 77¢ at 15%. Test with your own users before you switch.
What are Google Play's fees in 2026?
For users in the US, the EEA and the UK since June 30, 2026, and in Australia and Japan since September 30, 2026, Google charges 10% on subscriptions and on the first $1 million of yearly earnings, and 20% or 25% on other purchases, plus a 5% fee for purchases through Play Billing. In the UAE and other remaining markets, until the global rollout on September 30, 2027, developers in the 15% tier pay 15% on the first $1 million and 30% above it, and subscriptions pay 15%.
What does Apple charge in the EU and Japan?
In the EU, since October 1, 2026, in-app purchase costs 26%, or 15% for small businesses and subscriptions after year one. Alternative payment processing in the app costs 20% or 10%, and links to outside offers cost 15% or 10% on sales within 7 days. In Japan, since December 17, 2025, the commission is 21% or 10%, plus 5% when Apple processes the payment, and links cost 15% or 10%. Users under 13 in Japan can't be sent to websites to buy.
Sources
- App Review Guidelines · Apple Developer, 2026
- App Store Small Business Program · Apple Developer, 2026
- Auto-renewable subscriptions · Apple Developer, 2026
- External Link Account Entitlement for reader apps · Apple Developer, 2026
- Epic Games, Inc. v. Apple Inc., No. 25-2935, opinion · U.S. Court of Appeals for the Ninth Circuit, 2025
- Docket No. 25-1311, Apple Inc. v. Epic Games, Inc. · Supreme Court of the United States, 2026
- Apple Inc. v. Epic Games, Inc., No. 25-1311: Questions presented · Supreme Court of the United States, 2026
- Apple proposes commissions of up to 15% for off-App Store purchases in the US · 9to5Mac, 2026
- Changes for apps in the European Union · Apple Developer, 2026
- Apple announces changes to iOS in Japan · Apple Newsroom, 2025
- Changes to iOS in Japan · Apple Developer, 2026
- StoreKit External Purchase Entitlement (South Korea) · Apple Developer, 2026
- CMA consults on new requirements for Apple and Google's mobile platforms · Competition and Markets Authority, 2026
- Exhibits to Schedules 2 and 3 of the Apple Developer Program License Agreement · Apple Developer, 2026
- Tax · UAE Ministry of Finance, 2026
- Service fees · Google Play Console Help, 2026
- Understanding Google Play's lower service fees · Google Play Console Help, 2026
- An update regarding Google Play's policies for developers serving users in the US · Google Play Console Help, 2026
- Enrolling in the external content links program for users in the US · Google Play Console Help, 2026
- Google and Epic Abandon Injunction Modification Request, Clearing the Way for Rival Android App Stores · MacRumors, 2026
- Pricing · Stripe, 2026
- Pricing, United Arab Emirates · Stripe, 2026
- Apple Pay · Stripe Docs, 2026
- Managed Payments eligibility · Stripe Docs, 2026
- App Store Server Notifications: notificationType · Apple Developer Documentation, 2026
- Web vs. in-app subscriptions: Web subscriptions result in 6% drop in takehome revenue · RevenueCat, 2025
- Bot Payments API for Digital Goods and Services · Telegram
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About the author
Vladimir Babin
Co-founder, Head of Mobile
Leads native iOS and mobile apps, from idea to App Store.
