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App Store Small Business Program: who gets the 15% commission, and how to enroll

Half of Apple's commission is yours to keep if you qualify, but only if you enroll. Here is who qualifies, what "1 million USD in proceeds" really means, and what changes for subscriptions.

By Martin Lasek · Oct 8, 2026 · 5 min read

App Store Small Business Program

The short answer

Apple takes a standard 30% commission on paid apps and in-app purchases. Through the Apple Small Business Program, it takes 15% instead, if you earned up to 1 million USD in proceeds in the previous calendar year or are new to the App Store. It isn't automatic: the Account Holder enrolls in App Store Connect and lists any related developer accounts. The lower rate starts about two weeks after the fiscal month in which Apple approves you.

Apple Small Business Program math: from 100,000 USD in App Store sales you keep 70,000 USD at the standard 30% commission and 85,000 USD at the program's 15%

Does Apple take 30% or 15%?

Both, depending on you. Apple described the standard rate in 2020 as "The App Store’s standard commission rate of 30 percent". The program lowers it:

"It features a reduced commission rate of 15% on paid apps and Apple In-App Purchases, so you can invest more resources into your business to continue building quality apps that customers love."

Apple, App Store Small Business Program, accessed October 8, 2026

Subscriptions work a little differently. Normally you receive 70% during a subscriber's first year and 85% once they have a year of paid service. In the program you get the higher share from the start:

"If you’re currently enrolled in the App Store Small Business Program, you receive 85% of the subscription price at each billing cycle (minus applicable taxes), regardless of whether or not the subscription has accumulated one year of paid service."

Apple, Auto-renewable subscriptions, accessed October 8, 2026

On a 9.99 USD purchase, that's about 8.49 USD for you in the program instead of 6.99 USD, before taxes. Across 100,000 USD of sales, the difference is 15,000 USD.

Who qualifies

"Existing developers who made up to 1 million USD in proceeds in the prior calendar year for all their apps, as well as developers new to the App Store, can qualify for the program and the reduced commission."

Apple, App Store Small Business Program, accessed October 8, 2026

The word that matters is proceeds. Apple defines them as "your sales net of Apple’s commission and certain taxes and adjustments", so the limit is what reaches you, not what customers pay. At the 15% rate, 1 million USD in proceeds is roughly 1.18 million USD in sales before taxes. Apple counts the proceeds in USD for the calendar year, across all your apps, and you also have to stay under 1 million USD during the current year.

Associated Developer Accounts

The limit applies to everything you control, not just one account. When you enroll, you list every Apple Developer Program account that is related to yours. Apple counts an account as associated if:

  1. you own more than 50% of it, or it owns more than 50% of yours, or
  2. you have ultimate decision-making authority over it, or it has that authority over yours.

For each one, Apple asks for its name, its Team ID, the Account Holder's email address and a description of the relationship. App transfers count too: the proceeds of a transferred app are associated with every account that initiated or accepted the transfer that year.

How to enroll

  1. Be the Account Holder. Only the Account Holder of the Apple Developer Program membership can enroll.
  2. Accept the latest Paid Apps agreement (Schedule 2 of the Apple Developer Program License Agreement) in App Store Connect.
  3. List your Associated Developer Accounts, if you have any.
  4. Submit the enrollment from Apple's program page.

The lower rate doesn't start the day you're approved:

"Your proceeds will be adjusted fifteen (15) days after the end of the fiscal calendar month in which your enrollment is approved. For example, if your enrollment is approved on February 10, 2022, your proceeds are adjusted starting March 14, 2022."

Apple, App Store Small Business Program, accessed October 8, 2026
When the Small Business Program's 15% commission starts: enrollment approved February 10, 2022, the fiscal month ends, and 15 days later proceeds are adjusted on March 14, 2022. Sales before that are at the standard 30%

So enroll before your first paid release, not after it. Every sale before the adjustment date is charged at the standard rate.

Crossing 1 million USD

If you pass 1 million USD in proceeds during the year, Apple says "the standard commission rate will apply to future sales". Sales before that point keep the lower rate. If your proceeds later fall back under the limit for a calendar year, you can qualify for 15% again the year after.

Check whether you qualify

Apple's own method for estimating last year's proceeds:

  1. Add up the App Store payments that reached your bank account in the prior calendar year.
  2. Convert them to USD if your bank account isn't in USD, with a public exchange rate for the end of each month in Apple's fiscal calendar.
  3. Adjust for taxes and adjustments from Payments and Financial Reports in App Store Connect.
  4. Add the proceeds of every Associated Developer Account.

Two more benefits

  1. 10% in the EU. Apple's Q&A says that for developers on the alternative terms in the EU, in the program and for subscriptions after their first year, Apple offers "a further reduced commission of 10%".
  2. Apple's cloud AI models without API costs. Members with "fewer than two million first-time App Store downloads" can use Apple Foundation Models running on Private Cloud Compute "with no cloud API cost", once Apple assigns the Private Cloud Compute entitlement to their account.

What to do with the 15%

The program gives back 15% of every sale. Spending it on features nobody asked for is the easiest way to waste it. WishKit lets your users request and vote on features inside your app, so the next version is built around what paying customers want.

Frequently asked questions

Does Apple take 30% or 15%?

30% by default on paid apps and in-app purchases. 15% for members of the App Store Small Business Program, which covers developers with up to 1 million USD in proceeds in the prior calendar year and new developers.

Is the Small Business Program automatic?

No. The Account Holder has to enroll, accept the latest Paid Apps agreement and list any Associated Developer Accounts.

Is the 1 million USD limit on sales or proceeds?

Proceeds: your sales after Apple's commission and certain taxes and adjustments, converted to USD, across all your apps and associated accounts.

When does the 15% rate start?

Fifteen days after the end of the fiscal calendar month in which Apple approves your enrollment. Sales before that are charged at the standard rate.

Does the program apply to subscriptions?

Yes. Members receive 85% of every subscription payment from the first billing cycle, instead of 70% during a subscriber's first year.

What happens if I earn more than 1 million USD?

The standard rate applies to future sales that year. If your proceeds fall below the limit in a later calendar year, you can qualify again the year after.

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