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Guide · iOSUpdated October 9, 2026

App Store Small Business Program: the 15% commission, as Apple states it

Apple’s App Store Small Business Program offers a reduced commission of 15% on paid apps and Apple In-App Purchases to developers under a $1 million proceeds threshold. This page restates only what Apple’s program page says: the threshold, the rate, how to enroll, and what happens when you pass the limit. It is not tax or financial advice.

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01

What Apple says

From Apple’s program page, fetched October 9, 2026. The page shows no revision date, so confirm current terms in App Store Connect.

Rate
“It features a reduced commission rate of 15% on paid apps and Apple In-App Purchases…” Apple Developer: App Store Small Business Program
Threshold
You and your Associated Developer Accounts must have earned “no more than 1 million USD in total proceeds” during the 12 fiscal months within the previous calendar year, and no more than 1 million USD during the current year. Proceeds are sales net of Apple’s commission and certain taxes and adjustments. Apple Developer: App Store Small Business Program
New developers
Developers new to the App Store can qualify for the program and the reduced commission. Apple Developer: App Store Small Business Program
Past the threshold
“If a participating developer surpasses the 1 million USD threshold in the current calendar year, the standard commission rate will apply to future sales.” Apple Developer: App Store Small Business Program
Re-qualifying
“If a developer’s proceeds fall below the 1 million USD threshold in a future calendar year, they can re-qualify for the 15% commission the year after.” Apple Developer: App Store Small Business Program
10% rate
Apple states that for developers on the alternative terms in the EU in the program, and for subscriptions after their first year, it offers a further reduced commission of 10%. Apple Developer: App Store Small Business Program
02

How to enroll

Apple lists three requirements.

  1. 1. Be an Account Holder

    You must be an Account Holder in the Apple Developer Program.

  2. 2. Accept the Paid Apps agreement

    Review and accept the latest Paid Apps agreement (Schedule 2 to the Apple Developer Program License Agreement) in App Store Connect.

  3. 3. List Associated Developer Accounts

    If applicable, list all of your Associated Developer Accounts. Apple says developers must identify them to determine proceeds eligibility.

03

Associated accounts and app transfers

Apple gives two examples of an Associated Developer Account: you hold a majority (over 50%) corporate, individual or partnership interest in another Apple Developer Program account, or you have ultimate decision-making authority over another account. Their proceeds count toward your $1 million.

App transfers are allowed. Apple states that when an app is transferred, the proceeds for the calendar year are associated with all accounts that initiate or accept the transfer. If you are buying or selling an app, that matters for the threshold.

04

Before you enroll

  • Confirm who holds the Account Holder role on your Apple Developer account.
  • Make a list of every developer account you own or control, since Apple counts their proceeds together.
  • Accept the current Paid Apps agreement in App Store Connect.
  • Check the terms in App Store Connect before relying on this summary: Apple can change them.
  • Ask your accountant how proceeds relate to your tax position. This guide does not cover that.
05

Questions about the Small Business Program

What commission does the Small Business Program charge?

Apple states a reduced commission rate of 15% on paid apps and Apple In-App Purchases.

What is the income limit?

No more than 1 million USD in proceeds in the previous calendar year and no more than 1 million USD in the current year, across your Associated Developer Accounts.

What happens if I pass 1 million USD?

Apple says the standard commission rate will apply to future sales. If your proceeds fall below 1 million USD in a future calendar year, you can re-qualify for the 15% rate the year after.

Do new developers qualify?

Yes. Apple says developers new to the App Store can qualify for the program.

06

More deadlines

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Sources

  1. Apple Developer: App Store Small Business Program

Checked October 9, 2026.