The fees that apply
Most of your costs on a UK FBA sale come from a small, predictable set of fees. Exact numbers change, so treat the figures below as how the system works rather than a current price list.
- Referral fee: a percentage of the total sale price, charged per item. It's commonly around 15% in many categories, but it varies widely — consumer electronics and computers are around 7%, and 2026 cut several low-price categories. There's also a £0.25 minimum referral fee per item. See the full Amazon UK referral fees by category breakdown.
- FBA fulfilment fee: a fixed per-unit charge that covers picking, packing and shipping. It's set by the item's size tier and weight, so a small light item costs far less to fulfil than a large heavy one. In 2026 a 1.5% fuel and logistics surcharge (from 17 April 2026) is added to fulfilment fees, even as Amazon reduced average UK parcel fulfilment fees by around £0.26 per unit.
- Monthly storage fee: charged per cubic foot of space your stock occupies, and higher in the Q4 peak. Slow-moving stock also attracts an aged-inventory surcharge and a storage-utilisation surcharge — see Amazon FBA storage fees UK.
- Long-term storage fee: extra charges if stock sits in the warehouse too long.
- Professional selling plan: a flat monthly subscription if you sell on the Professional plan.
How much is the Amazon referral fee by category?
Most categories charge a referral fee of about 15%, but there's real variation: consumer electronics and computers are around 7%, and 2026 introduced low-price cuts — Home Products to 8% on items up to £20, Clothing to 5% up to £15, and Grocery, Vitamins & Supplements and pet food/clothing to 5% up to £10. Whatever the percentage, a £0.25 minimum applies per item, which bites hardest on very cheap products. Full table: Amazon UK referral fees by category.
FBA fulfilment fees and the 2026 fuel surcharge
The fulfilment fee is a fixed per-unit charge set by the item's size tier and weight — pick, pack and delivery in one number. In 2026 Amazon reduced average fulfilment fees while adding a 1.5% fuel and logistics surcharge (from 17 April 2026), so the net effect depends on the product. For cheap items, Low-Price FBA (formerly Small and Light) gives reduced rates automatically. For the fuller picture see what changed in the 2026 fee update.
Storage fees and the cost of slow stock
Storage is charged per cubic foot per month and rises in the October–December peak. On top of that, 2026 tightened two surcharges — an aged-inventory surcharge on stock that sits too long and a storage-utilisation surcharge for holding a lot relative to what you ship — so slow stock now costs you twice. That's why velocity matters as much as margin. See Amazon FBA storage fees UK and Amazon sell-through rate.
Where VAT fits in
VAT is the part beginners most often get wrong. For a standard-rated sale under normal VAT accounting, a registered seller accounts for output VAT and may reclaim eligible input VAT when supported by a valid VAT invoice. A retailer's till receipt does not by itself prove that the full 20% embedded in a purchase is reclaimable. If you're unregistered, the full till price is your stock cost and VAT on taxable Amazon fees is a cost. Zero-rated goods, the Flat Rate Scheme and margin schemes need separate treatment; see HMRC's input-VAT rules.
This is general information, not tax advice. Check your position with HMRC or a qualified accountant.
A worked example
Here's an illustrative, non-VAT-registered seller buying one standard-rated item. The £2.70 fulfilment number is an assumed input including fuel, not a quoted Amazon rate for an ASIN. Assume VAT at 20% on the two Amazon fees and £0.50 of inbound/prep cost:
| Line | Amount |
|---|---|
| Amazon sale price | £19.99 |
| Referral fee (~15%) | −£3.00 |
| FBA fulfilment fee (small/standard) | −£2.70 |
| Cost of goods (in store) | −£6.00 |
| VAT on Amazon fees (20% × £5.70) | −£1.14 |
| Inbound shipping and prep (assumed) | −£0.50 |
| Estimated net profit before storage and returns | £6.65 |
| ROI (£6.65 ÷ £6.00) | ≈ 111% |
A VAT-registered seller would instead separate output VAT and reclaim only eligible input VAT; the arithmetic is different. Storage, returns, plan charges and 2026 peak fulfilment fees are absent here, so the result is not realised profit. Enter actual category, dimensions and invoice treatment in the free UK fee estimator, then confirm the ASIN with Amazon.
Check the charges that change
Use Amazon's UK pricing and category schedule for the current referral and selling-plan charges, and Amazon's Revenue Calculator for an ASIN-specific FBA estimate. Amazon says its 1.5% fuel and logistics surcharge began on 17 April 2026. Its 2026 peak announcement also describes a holiday fulfilment charge for eligible units from 15 October 2026 to 14 January 2027; the published averages do not apply uniformly to every product, so check the current rate card. This site's calculator does not currently add that seasonal charge.
What ROI should you aim for?
Many UK retail-arbitrage sellers set a minimum of around 30% ROI and a minimum cash profit per unit (say £3–£4) so a single bad buy doesn't wipe out several good ones. Your threshold depends on how fast the product sells (check BSR), how much competition shares the Buy Box, and your cash-flow needs.
Working all of this out by hand on a shop floor is slow and error-prone. Axivelo does the maths on every scan — profit, ROI, UK FBA fees and your maximum buy price — and shows it on one screen, so you can apply your own rules in seconds and save the product to your Buy List or Watchlist.
Let the fees maths happen automatically
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What fees does Amazon FBA charge in the UK?
The two main FBA fees are the referral fee (a percentage of the sale price, commonly around 15% in many categories) and the FBA fulfilment fee (a fixed amount based on the item's size and weight). On top of those you may pay monthly storage fees, possible long-term storage fees, and the Professional selling plan fee. UK VAT also applies. Always check Amazon's current UK fee schedule for exact figures.
How do I calculate true profit on an FBA product?
Start with your sale price, subtract the referral fee, the FBA fulfilment fee, your cost of goods and any VAT you owe. What's left is your net profit. ROI is that net profit divided by your cost of goods. A tool like Axivelo does this per scan so you see profit and ROI before you buy.
Do I pay VAT as an Amazon seller in the UK?
If you're VAT-registered you charge VAT on sales and can usually reclaim VAT on eligible costs and Amazon fees; if you're not registered you can't reclaim it, but VAT is still baked into your buying costs. VAT materially changes margins, so always factor it in. This is general information, not tax advice — check with HMRC or an accountant.
How much does Amazon take per sale in the UK?
Amazon usually charges a category referral fee and, if you use FBA, a fulfilment fee based on the product's size and weight. Storage and other charges may apply. VAT on your sale depends on your registration and tax position; VAT on Amazon's service fees is a separate cost or potentially recoverable input tax. Check the exact ASIN in Amazon's Revenue Calculator and your VAT position.
What is the 2026 Amazon fuel surcharge?
It's a 1.5% fuel and logistics surcharge added to FBA fulfilment fees from 17 April 2026 across the UK and several European stores. It applies per unit, on top of the normal fulfilment fee.
Are Amazon FBA fees going up or down in 2026?
It's mixed. Amazon made one of its largest-ever fee reductions — averaging about £0.15 less per unit across European stores, with UK parcel fulfilment fees down around £0.26 — but it also added the 1.5% fuel surcharge and tightened storage surcharges. Whether your costs rose or fell depends on the product's size, weight, price and category.
UK Amazon FBA sellers — we built Axivelo after one too many trips juggling Keepa, a calculator and a spreadsheet halfway down a B&M aisle. Now it shows profit, ROI, MAX PAY and demand on every in-store scan.