Sources & Methodology

Why this page exists

Shopee's fee structure changes over time. When a calculator publishes numbers without citing sources or recording when those numbers were verified, sellers have no way to judge whether the figures are current. This page documents every formula the calculator uses, the primary source it came from, and the date it was last checked. If you spot a discrepancy between what we show and what your Seller Centre shows today, contact us and we will investigate.

We also explain the rounding choices and assumptions baked into each calculation so that the output is reproducible — you should be able to re-derive any figure by hand using the formulas below.

Commission Fee

Rates (VAT-inclusive):

• Mall: 6.12% – 11.08%, varies by category
• Marketplace: 8.50% – 10.50%, varies by category

Primary source: Shopee PH Seller Education Hub — Commission Fee Schedule (seller.shopee.ph)

Last verified: June 2026 • Always verify the current rate for your specific category in your Shopee Seller Centre before pricing decisions.

Transaction Fee

A flat percentage applied to all orders regardless of store type or category.

Primary source: Shopee PH Seller Education Hub — Transaction Fee

Last verified: June 2026

Shipping Fee & Order Processing Fee (OPF)

Shipping rates:

• Mall: 4.48% of SP, capped at ₱100
• Marketplace: 5.60% of SP, capped at ₱100

The ₱100 cap means the shipping fee never exceeds ₱100 per order, regardless of the selling price. The ₱5 OPF is a flat per-order charge on top of the shipping fee.

Primary source: Shopee PH Seller Education Hub — Shipping & OPF

Last verified: June 2026

Mega Discount Voucher (MDV) — Optional

Applies only when a seller opts in to the Mega Discount Voucher campaign. The fee is 4% of selling price, capped at ₱200 per order. This fee applies to both Mall and Marketplace sellers who join the campaign.

Primary source: Shopee PH Seller Education Hub — Optional Campaign Fees

Last verified: June 2026 • Optional — only applied if you have opted in.

Seller Growth Support Fee — Mandatory (since May 11, 2026)

On May 11, 2026 Shopee made Coins Cashback free for sellers — the old CCB service fee of 3.36% (2.36% with MDV) was abolished — and replaced it with the automatic Seller Growth Support Fee of roughly 1%–1.5% of the selling price per completed order. The exact rate varies by category; verify yours in your Shopee Seller Centre. New sellers are exempt for their first 90 days. The calculator applies this fee by default — uncheck the toggle to model the new-seller exemption. See Seller Growth Support Fee explained.

Live Xtra (optional) still applies for live-stream sellers at 3.36% (or 2.36% when MDV is also active), capped at ₱100.

Primary sources: Shopee PH Seller Education Hub; reported by BigSeller, Duoke, Cloud Ecommerce.

Last verified: June 2026

Special SPayLater — Optional

SPayLater is an optional instalment payment method. When a buyer uses it, the seller absorbs an additional percentage of the full selling price — 3% for a 3-month plan or 6% for a 6-month plan. There is no cap on the SPayLater fee; it scales with the full selling price.

Primary source: Shopee PH Seller Education Hub — SPayLater

Last verified: June 2026 • Optional — only applied if the buyer elects this payment method.

BIR Creditable Withholding Tax (EWT)

Under BIR Revenue Regulation No. 16-2023, e-marketplace operators (including Shopee) are required to withhold a 1% creditable withholding tax on one-half of the gross remittances they pay to registered sellers. This makes the effective rate approximately 0.5% of gross remittances. The withheld amount is creditable — it is not a final tax. Sellers can claim it as a credit against their income tax liability by filing BIR Form 2307 (Certificate of Creditable Tax Withheld at Source), which Shopee is required to issue.

This withholding applies to all sellers who have crossed the ₱500,000 cumulative annual gross remittance threshold (the de-minimis level). Sellers below this threshold may submit a sworn declaration to Shopee to be excluded from withholding. (This transition took effect mid-2024 per RMC 55-2024.) The EWT obligation is not limited to VAT-registered sellers.

Primary sources: Bureau of Internal Revenue — RR 16-2023; RMC 55-2024

Last verified: June 2026 • Not professional tax advice — verify your obligations with the BIR and a qualified tax professional.

Rounding & Assumptions

• All intermediate fees are computed at full precision and rounded to two decimal places only in the final display, not at each step. This avoids compounding rounding errors across multiple fees.
• The ₱100 shipping cap and ₱200 MDV cap are applied with MIN() logic per order.
• The calculator assumes one item per order. In practice, a single Shopee order may contain multiple units; the OPF and capped fees would then apply once per order rather than once per unit. Sellers with high average basket sizes should factor this in.
• Commission rates in the dropdown are drawn from the Shopee Seller Education Hub rate schedule. Where a category has a sub-range, the calculator uses the rate applicable to general items in that category unless you select a more specific sub-category.
• The EWT formula uses the net payout (gross remittance after all Shopee deductions) as the base, consistent with the plain reading of RR 16-2023. This is the most common interpretation, but consult the BIR or a tax professional if your situation differs.

Primary Sources Referenced

• Shopee PH Seller Education Hub — Fee Schedule (seller.shopee.ph)
• Bureau of Internal Revenue Philippines — Revenue Regulation No. 16-2023; RMC 55-2024 (bir.gov.ph)
• PwC Worldwide Tax Summaries — Philippines (taxsummaries.pwc.com)
• Grant Thornton Philippines — Philippine tax commentary (grantthornton.com.ph)
• DTI Business Name Registration System (bnrs.dti.gov.ph)