On this page · 10 sections
- What changed in 2026 and the dates to watch
- Google Play's service fees for US and UK users
- Apple App Store commission in the US and UK
- Head-to-head comparison
- Per-payment math: a $9.99 or £9.99 monthly subscription
- Worked example: a subscription app with 40,000 subscribers
- Decision table
- Implementation checklist
- How eCorpIT can help
- References
Summary. Since 30 June 2026, Google Play has charged transactions with US and UK users under a split model: a 10% service fee on auto-renewing subscriptions, 20% on other purchases from new installs and 25% from existing installs, plus a separate 5% billing fee only when Google Play Billing processes the payment. The first $1 million of annual earnings is charged at 10%, and the Apps Experience and Games Level Up programmes, open to US and UK users since 30 September 2026, cut one-off purchase rates by 5 points. Apple's rates have not moved: 15% for Small Business Program members, 30% standard, and 15% on subscriptions after a subscriber's first paid year. For a large subscription app, Google costs 15% against Apple's 30% in year one and matches Apple after that. On steering, US iOS apps may link to web checkout, and Apple cannot charge a commission until the district court approves a cost-based rate. None had been approved on 13 November 2026, Apple has reportedly proposed up to 15%, and the Supreme Court hears Apple's appeal on 11 January 2027. In the UK, Apple still bars steering and the CMA has not decided its proposed rules. On a $9.99 monthly plan, a US iOS link-out keeps about $9.33 per payment, against $6.99 to $8.49 through in-app purchase.
About this article. For product, finance and engineering leads at subscription and in-app purchase businesses selling to US and UK users on Android and iOS. We checked every rate, date and threshold on 13 November 2026 against Google's Play Console Help and Android Developers pages, Apple's developer pages and App Review Guidelines, the US Supreme Court docket and district court filings, CMA pages on GOV.UK, HMRC guidance and Stripe's pricing pages, and we recomputed every figure. This is not legal, tax or financial advice; court and regulator positions change quickly, and no vendor paid for inclusion. Researched with AI assistance and reviewed by our editorial team.
What changed in 2026 and the dates to watch
Google announced its new business model on 4 March 2026, alongside resolving its disputes with Epic Games worldwide. Its current schedule switched the EEA, UK and US to the new fees on 30 June 2026, Australia and Japan on 30 September 2026, and South Korea, Turkey and South Africa on 31 December 2026, with the rest of the world following on 30 September 2027. Each region's rollout date is also the line between new and existing installs, which changes what you pay on one-off purchases.
Dates that matter for US and UK app owners:
- 30 June 2026. New Play fees for US and UK users; the billing choice programme (alternative billing or external web links) opened to UK users.
- 1 and 30 September 2026. Enrolment for the Apps Experience and revamped Games Level Up programmes opened on 1 September; the lower rates apply to US and UK users from 30 September.
- 1 October 2026. US developers in Google's alternative billing and external content links programmes began reporting transactions and paying service fees.
- 11 January 2027. The Supreme Court hears argument in Apple v. Epic Games, limited to whether a court can hold a party in contempt for breaching the spirit of an injunction.
- 1 February 2027. Deadline for US external content links developers to report app downloads and pay the related fees.
- No date yet. The district court's rate for Apple's US link-outs, and the CMA's decision on UK steering rules for Apple and Google. Our guide to UK app steering rules and the CMA tracks the second.
This quarter: confirm your Small Business Program status for 2027, split Play revenue by install cohort, decide on the Apps Experience programme, and model web checkout costs before adding a link-out button.
Google Play's service fees for US and UK users
Google now separates two charges. The service fee applies to every digital transaction, whether it runs through Google Play Billing, an alternative billing system or an external web link. The billing fee, currently 5% in the markets on the new model, applies only when Play Billing processes the payment, including the first purchase of a paid app. The table below follows Google's fee schedule for US and UK users as it stood on 13 November 2026.
| Transaction type (US and UK users) | Service fee | Billing fee if Play Billing used | Total via Play Billing |
|---|---|---|---|
| Auto-renewing subscriptions, any install | 10% | 5% | 15% |
| Other in-app purchases, new installs | 20% | 5% | 25% |
| Other in-app purchases, existing installs | 25% | 5% | 30% |
| Other purchases via external web link, any install | 20% | None | 20% |
| First $1M of annual earnings, any type | 10% | 5% | 15% |
| Apps Experience or Games Level Up member, new installs | 15% | 5% | 20% |
| Apps Experience or Games Level Up member, existing installs | 20% (15% via external web link) | 5% | 25% |
The percentages apply to the transaction value, and the programme rows cover one-off purchases only; subscriptions stay at 10% for programme members.
New installs vs existing installs
A new install is a user whose first install from Play, or first Play update of an app that came from elsewhere, happened on or after the regional rollout date. For US and UK users that date is 30 June 2026; everyone earlier counts as an existing install. The split does not touch subscriptions, which pay 10% either way, but it moves one-off purchases by 5 points. A game whose UK paying base mostly installed before mid-2026 will pay 25% plus 5% on in-app purchases until that base turns over.
The billing fee and the external link
The 5% billing fee pays for Google processing the card, handling refunds and acting as seller. Drop Play Billing and you drop the 5%, but take on your own processing, tax and support. For subscriptions that trade is narrow: 10% plus your processor against 15% all-in. For other purchases from existing installs, an external web link cuts the service fee from 25% to 20% and removes the billing fee, so the gap widens to 10 points before processing.
Google counts a purchase as linked if the user completes it within 24 hours of following the external web link, and you must report those transactions within 24 hours through the billing choice APIs. Google added those APIs in Play Billing Library 9.1.0 on 18 June 2026. Apps still on version 8 have to move off it by 31 August 2027 in any case, and our Play Billing Library 8 deprecation and v9 migration guide covers the upgrade.
US programmes vs the UK billing choice programme
UK users are covered by Google's billing choice programme, available since 30 June 2026. It lets you offer in-app alternative billing or external web links, but always alongside Play Billing, with a choice for the user. US users are served by two programmes Google launched on 9 December 2025 under the district court's order in Epic v. Google: alternative billing for US users and external content links. Google says it may change or end them if that order changes.
The US fees match the main schedule: 10% on subscriptions, 20% on other purchases from new installs and 25% from existing installs through alternative billing, and 10% or 20% through external content links. Links that lead to an app download carry a flat fee instead, $2.85 per app install and $3.65 per game install.
Apple App Store commission in the US and UK
Apple publishes no separate US or UK rate card. The same rates apply in both storefronts, calculated on the price net of applicable taxes.
Small Business Program: 15%
Developers with no more than $1 million in proceeds in the prior calendar year, counting all Associated Developer Accounts, qualify for a 15% commission on paid apps and in-app purchases, and new developers qualify too. Cross $1 million during the year and the standard rate applies to future sales; fall back below it and you can re-qualify the following year. Reduced proceeds start 15 days after the end of the fiscal month in which Apple approves enrolment, so apply before your first paid launch.
Standard rate: 30%, and 15% on subscriptions after year one
Outside the programme, Apple keeps 30% of paid apps and in-app purchases. Auto-renewing subscriptions earn the developer 70% in the subscriber's first paid year and 85% after one year of paid service, while Small Business Program members receive 85% from day one.
US storefront: link-outs allowed, commission pending
Apple's App Review Guidelines, last updated on 16 October 2026, let apps on the United States storefront include buttons, external links or other calls to action pointing to other purchase methods, with no entitlement needed. Every other storefront keeps the ban. On 11 December 2025 the Ninth Circuit upheld most of the April 2025 contempt order but allowed Apple to seek a commission limited to the costs it genuinely and reasonably incurs in coordinating external links. It sent the rate back to the district court, and Apple may not charge anything until that court approves a rate.
That process is slow. Under the remand schedule, Epic has 60 days to respond once Apple's proposal is filed and its document production is complete, then Apple has 30 days to reply. Apple filed its proposal on 13 August 2026, but on 9 October 2026 both sides told the court that Epic's 60-day clock had not started because the document dispute was still open. MacRumors and Subscription Insider reported that Apple proposed 15% for standard apps, 10% for subscription renewals and 5% for Small Business Program developers. Separately, the Supreme Court agreed on 30 June 2026 to review the contempt finding itself, refused on 13 August 2026 to pause the district court, and set argument for 11 January 2027. A ruling for Apple could undo the order that keeps link-outs commission-free. Treat the US link-out fee as pending, and build billing so a fee can be switched on later.
UK storefront: no steering yet
In the UK, Apple's guidelines still bar calls to action to other purchase methods for digital goods, and the CMA says Apple bans steering while Google restricts it. The CMA consulted on steering conduct requirements for both firms from 30 June to 28 July 2026 and published the responses on 14 August 2026. Its case pages, last updated on 5 November 2026, record no decision. The CMA's separate proposal on iPhone contactless access, launched on 20 October 2026, is covered in our guide to the CMA's NFC plans. Until a steering decision lands, UK iOS apps selling digital content pay 15% or 30% through in-app purchase.
Head-to-head comparison
The table below draws on Google's fee pages, Apple's developer pages and guidelines, and the court record cited above.
| Factor | Google Play (US and UK) | Apple App Store (US) | Apple App Store (UK) |
|---|---|---|---|
| Subscription rate, large developer | 10% + 5% billing = 15% | 30% year one, 15% after | 30% year one, 15% after |
| Subscription rate, small developer | 10% + 5% = 15% | 15% | 15% |
| One-off in-app purchase, large developer | 25% (new) or 30% (existing) incl. billing | 30% | 30% |
| Small-developer threshold | First $1M of annual earnings | $1M proceeds, prior and current year | $1M proceeds, prior and current year |
| Steering to the web | Allowed (UK billing choice; US programmes) | Allowed by court order | Not allowed |
| Fee on linked purchases | 10% subscriptions, 20% other | None until the court sets a rate | Not applicable |
| Attribution window | 24 hours after the link | None while no fee applies | Not applicable |
| Alternative in-app billing | Allowed, service fee only | Not allowed; guideline 3.1.1 requires in-app purchase | Not allowed |
| Quality programme discount | Apps Experience, Games Level Up | None | None |
Per-payment math: a $9.99 or £9.99 monthly subscription
Assumptions: US prices are tax-exclusive, with sales tax handled separately. UK prices include VAT at the 20% standard rate, so £9.99 is £8.325 net. Store percentages apply to the net price. Web checkout uses Stripe's published standard card rates (US: 2.9% plus 30 cents for domestic cards; UK: 1.5% plus 20p for standard UK cards) plus Stripe Billing's pay-as-you-go 0.7%. Refunds, chargebacks, tax tools and any drop in conversion are excluded.
| Route | US: fee per $9.99 payment | US: you keep | UK: fee per £9.99 payment | UK: you keep (net of VAT) |
|---|---|---|---|---|
| Apple in-app, standard, year one (30%) | $3.00 | $6.99 | £2.50 | £5.83 |
| Apple in-app, after year one or Small Business (15%) | $1.50 | $8.49 | £1.25 | £7.08 |
| Google Play Billing (10% + 5%) | $1.50 | $8.49 | £1.25 | £7.08 |
| Google external web link (10%) + Stripe | $1.66 | $8.33 | £1.25 | £7.07 |
| Apple US link-out + Stripe (no commission today) | $0.66 | $9.33 | Not allowed | Not allowed |
Three findings stand out. First, on a monthly plan Google's external link loses in the US, because Stripe's 30-cent fixed fee is 3% of a $9.99 charge, and only breaks even in the UK. Second, the US iOS link-out is the only route that keeps more than $9 of each $9.99 today. Third, annual plans change the Google answer: on a $79.99 annual plan, Play Billing costs $12.00, while a web link costs $8.00 plus $3.18 in Stripe fees, saving $0.82 per subscriber. A £79.99 UK annual plan saves about £1.37. UK premium cards cost 2.8% plus 20p at Stripe, which narrows the UK gap.
Worked example: a subscription app with 40,000 subscribers
This is a hypothetical company, not a client. It sells one monthly plan at $9.99 in the US and £9.99 in the UK, has 30,000 US and 10,000 UK paying subscribers, and splits them 60% iOS and 40% Android in the US and 50/50 in the UK. Half of its Apple subscribers are past their first paid year, so Apple's blended rate is 22.5%. Annual revenue is well above $1 million, so neither small-developer rate applies.
| Segment | Annual revenue (net of tax) | Status quo store fees | Fee share |
|---|---|---|---|
| US iOS (18,000 subs) | $2,157,840 | $485,514 | 22.5% |
| US Android (12,000 subs) | $1,438,560 | $215,784 | 15% |
| UK iOS (5,000 subs) | £499,500 | £112,388 | 22.5% |
| UK Android (5,000 subs) | £499,500 | £74,925 | 15% |
| Total | $3,596,400 + £999,000 | $701,298 + £187,313 |
Now add a link-out where it pays. If 30% of US iOS payments move to web checkout, Apple's fees on the remaining 70% fall to $339,860. Stripe takes about $42,745 on the $647,352 moved (64,800 payments at about $0.66 each), so US iOS costs drop to $382,604, a saving of about $102,910 a year before any loss in conversion.
That saving depends on the court. If it approved the rates Apple reportedly proposed, 15% in a subscriber's first year and 10% on renewals, each moved year-one payment would still save about $0.84, but each renewal would cost about $0.16 more than in-app purchase. The annual saving would fall to about $21,990, and any users lost on the web path would cut it further.
Moving 30% of US Android subscribers to a Google web link would cost about $6,918 more a year on monthly pricing. In the UK the same move is a wash, about £64 more a year. UK iOS has no option until the CMA acts. The practical plan for this company is a US-only iOS link-out behind a switch, Play Billing everywhere else, and a push toward annual plans on Android.
A smaller sibling app under $1 million sees different math: Apple's Small Business Program and Google's first-$1M rate both land at 15% on subscriptions, so the store choice is neutral and only the US iOS link-out moves margin.
Decision table
| Choose this | If |
|---|---|
| Apple Small Business Program | Your prior-year proceeds across all associated accounts were under $1M. Enrol before launch; it applies 15 days after the approving fiscal month ends. |
| US iOS link-out to web checkout | You sell subscriptions or content to US users and can run your own billing, refunds and support. Build it so a court-approved fee can be switched on. |
| Google Play Billing for subscriptions | Your monthly price is below the break-even point (about $21 in the US and £10 in the UK at Stripe's standard rates), or you lack web billing and tax tooling. |
| Google external web links | You sell annual plans, high-value bundles or one-off purchases to existing installs, where the gap reaches 10 points before processing. |
| Apps Experience or Games Level Up | Most of your Android revenue is one-off in-app purchases, where the programmes cut 20% to 15% for new installs and 25% to 20% for existing ones. |
| Apple in-app purchase in the UK | You sell digital goods to UK iOS users. Steering is not yet permitted; keep web checkout ready for a CMA decision. |
Implementation checklist
- Map revenue by store, country and install cohort. Pull 2026 Play earnings split by new and existing installs and by subscriptions vs one-off purchases. The cohort split decides whether a link-out is worth building.
- Confirm thresholds. Apple counts proceeds, not gross sales, in US dollars across associated accounts. Google's first-$1M tier counts calendar-year earnings across an Account Group and needs enrolment in Play Console, so check your status.
- Upgrade billing libraries. Google's billing choice APIs arrived in Play Billing Library 9.1.0; on iOS, external purchase link rules differ by storefront.
- Build web checkout with feature flags by country. US iOS on, UK iOS off, Android configurable. Keep the in-app path available everywhere, as Google's UK programme requires.
- Handle tax. In the UK, HMRC treats a digital platform that sets the terms, authorises payment or handles delivery as the seller for VAT, which covers most app store sales; on your own website you account for VAT yourself. In the US, check how each state taxes digital goods before you take payments directly.
- Report linked transactions. Google requires reporting within 24 hours through its APIs. Late reports are a compliance risk, not just an accounting one.
- Set re-check triggers. Re-run the model after the Supreme Court argument on 11 January 2027, when the district court sets Apple's US rate, when the CMA decides on UK steering, and before 30 September 2027.
How eCorpIT can help
eCorpIT is a Gurugram-based technology organisation, founded in 2021, assessed at CMMI Level 5 and MSME certified, with senior-led engineering teams working across AWS, Microsoft and Google platforms. Our mobile application development teams build country-aware subscription billing for iOS and Android, from Play Billing Library and StoreKit upgrades to web checkout and the transaction reporting each store requires. Talk to us at /contact-us/.
Last updated: 13 November 2026.
