TikTok Shop Fees UK 2026: What Sellers Actually Pay

The short answer: 9% standard, 5% for eligible subcategories

TikTok Shop's current UK commission page lists a 9% standard platform commission rate, including applicable taxes such as VAT. A separate category schedule lists 5% for eligible subcategories. The reduced schedule covers Household Appliances, many electrical Beauty & Personal Care devices, selected Computers & Office Equipment hardware, and selected Phones & Electronics devices.

The exact subcategory controls the rate. It is not accurate to say that every electronics product pays 5%: several accessories remain at 9%, including examples such as some phone cases, mounts, straps and tablet cases. Confirm the category path assigned to the live listing, not the broad department name.

How TikTok calculates UK platform commission

TikTok's published formula starts with Net Sales, customer-paid shipping and any platform discount. It then subtracts refunded Net Sales and the corresponding platform-discount refund before applying the rate. In practical terms, a platform-funded voucher does not automatically reduce the commission base, while a seller-funded discount is already reflected in Net Sales.

TikTok's own example uses a £100 list price, a £10 seller discount, a £10 platform discount and £5 customer-paid shipping. The published commission base is £95 and the 9% charge is £8.55. That is why applying 9% only to the customer's product payment can understate the fee.

A full refund returns the full platform commission under the current policy; a partial refund returns the fee proportionally. That does not mean every other cost reverses. Check creator settlement, shipping, return handling and advertising separately.

A worked £50 order at the 9% rate

Suppose a product has a £50 list price, a £5 seller-funded discount and a £5 platform-funded discount. The customer pays £40 for the item and £3 shipping. The seller's economic product proceeds are £45 because TikTok funds the £5 platform discount. Under the published commission formula, the base is £48: £40 Net Sales plus £3 shipping plus the £5 platform discount.

This £10.28 is order contribution after the listed costs, not business net profit. Payroll, software, storage, financing, corporation tax and other overhead still need to be covered. The creator line is a chosen amount for the example because the official affiliate formula uses product price excluding tax minus the seller discount; the correct tax basis and rate must come from the actual collaboration and statement.

At a 5% category rate, the commission on the same £48 base is £2.40, so contribution rises by £1.92 to £12.20. The saving is four percentage points of the commission base, not four per cent of list price.

The charges that are not included in the 9% headline

TikTok's UK financial-statements guide says ordinary affiliate commission is based on product price excluding tax minus the seller discount. It can reverse if a refund happens before creator settlement, but is not refundable after the creator has settled. For an eligible Shop Ads order, the Shop Ads affiliate commission replaces the usual affiliate commission rather than stacking on top of it. A separate partner Shop Ads commission may still apply to a TAP-managed order.

Smart Promotion and fulfilment charges to check

The UK financial-statements guide currently describes Smart Promotion fees ranging from 0.5% to 5% of total shop GMV for regular periods and 0.5% to 6% during a campaign period. TikTok says the rate varies by shop performance and the campaign range includes an additional one percentage point for participating shops. This is an opted-in programme line, not a universal charge to add to every UK shop.

The same guide lists a £0.50 VAT-inclusive service fee per delivered package for eligible third-party-logistics Shipped-by-Seller orders, effective 15 July 2026. Fulfilled-by-TikTok and platform-shipping packages are described as exempt from that specific service fee. Carrier labels, FBT charges, return shipping and other logistics costs remain separate.

VAT and settlement timing change what cash you see

TikTok's UK statement guide separates sales, shipping, fees and adjustments. It presents settlement as Net Sales minus shipping minus fees plus adjustments, and the relevant date is the settlement date rather than the order date. That timing matters when reconciling a weekly profit report with cash received.

VAT treatment depends on the seller. TikTok says it collects and remits VAT for a non-established taxable person selling UK-stored goods to UK customers under the conditions in its guide. UK-established sellers generally remain responsible for their own VAT obligations. Use qualified tax advice for your entity and do not infer VAT treatment from another seller's payout screenshot.

1. Export the order and settlement detail for a completed order, a fully refunded order and a partial refund.
2. Confirm the exact listing subcategory and rate that applied on the transaction date.
3. Separate seller-funded discounts from platform-funded discounts and record customer-paid shipping.
4. Match platform, affiliate, advertising, fulfilment, programme and return costs as distinct lines.
5. Update the forecast with observed deductions and keep the source date beside every rate.

A five-minute UK fee model

Start with retained seller revenue, then subtract product cost, platform commission, fulfilment, creator payout, advertising and an evidence-based return reserve. Keep one base case and one downside case. If a category moves from 5% to 9%, the model should change one rate without rewriting every other cost.

Open the UK profit calculator with the live price, exact category commission and your own creator and logistics terms. Use the result as a decision model, then reconcile it against Seller Center once orders settle.