What Amazon Referral Fees Cost UK Sellers in 2026 by Category

In brief: Amazon referral fees UK 2026 rates are a percentage of the offer price, set by category. Most listed categories pay between 7% and 15%, with 15% for anything not listed. Some categories drop to a lower rate below a price point, and others charge less on the part of the price above a cap. The rates here are from the rate card effective 1 July 2026, and the cuts behind them are covered in our 2026 referral and FBA fee changes article.

Amazon referral fees UK 2026: flat-rate categories

Category	UK rate
Computers; Consumer Electronics; Full-Size Appliances; Tyres	7%
Video Game Consoles	8%
Beer, Wine and Spirits	10%
Commercial Electrical and Energy Supplies; Musical Instruments and AV Production; Handmade	12%
Tools and Home Improvement; Furniture Accessories	13%
Kitchen; Toys and Games; Sports and Outdoors; Office Products; Pet Supplies; Books; Lawn and Garden	15%
Amazon Device Accessories	45%
Everything else	15%

Categories where the price changes the rate

Two structures apply. In the first, the whole sale takes one rate, chosen by price. In the second, the rate falls only on the part of the price above a cap.

Category	Whole price at or below	Rate below / above
Grocery and Gourmet; Pet Clothing and Food; Vitamins, Minerals & Supplements	£10	5% / 15%
Beauty, Health and Personal Care; Baby Products	£10	8% / 15%
Home Products	£20	8% / 15%
Clothing and Accessories	£15, then £20	5% / 10% / 15%

Category	Rate on the price up to the cap	Cap	Rate above the cap
Automotive and Powersports	15%	£45	9%
Electronic Accessories; Computer Accessories	15%	£100	8%
Furniture	15%	£175	10%
Watches	15%	£225	5%
Jewellery	20%	£225	5%

Clothing sold through FBA or Seller Fulfilled Prime above £40 pays 15% up to £40 and 7% on the rest.

Minimums and closing fees

Each item pays at least £0.25. Media items (books, music, DVD, video, video games and software) also pay a £0.50 closing fee per sale. Heavy oversize items sold through FBA carry a £20 minimum, and heavy bulky items a £25 minimum.

A worked example

A Home Products item priced at £20.00 pays £20.00 × 8% = £1.60. Priced at £20.99, it pays £20.99 × 15% = £3.15. The 99p price rise costs £1.55 more in fees, so the seller keeps 99p − £1.55 = 56p less per unit, before VAT on the extra 99p.

A £300 sofa pays on two portions: £175 × 15% = £26.25, plus (£300 − £175) × 10% = £12.50. The total is £38.75, an effective rate of 12.9%.

What it means for your bookkeeping

• Give referral fees their own account. Sellers usually keep them apart from FBA and storage fees (agree the account structure with your accountant), so you can watch referral fees as a share of sales by marketplace. Our FBA bookkeeping guide sets out the accounts.
• VAT is 20%. Since 1 August 2024, UK seller fees billed by Amazon carry 20% UK VAT, reclaimable as input tax if you're VAT-registered, as explained in reclaiming VAT on Amazon seller fees. Take the VAT on EU store fees from Amazon's invoice.
• Check refunds for fee credits. On a refunded order, look at the referral fee line in the same settlement. Any amount Amazon credits back is a fee reduction, not income.
• Price changes explain rate jumps. When a product's referral fee as a share of sales moves, check its price history against the bands before querying it.
• Keep the dated rate card. Amazon updates its rate card from time to time. Save each version so you can show which rate applied to which period.

How TrueBooks helps

TrueBooks posts referral fees on their own line in Xero with the right UK VAT, alongside FBA, storage and other fees, and its analytics break results down by marketplace. See the Amazon Xero integration.