Shopee Fees Guide Philippines 2026
By Jerome Ko · Last updated June 25, 2026 · Sources & methodology
Every Shopee order is subject to eight or more separate fees that Shopee deducts from your payout before the money reaches your bank account. This is the single canonical reference for those fees: what each one is, how it is calculated, and a worked peso example for each. Rates are verified against the Shopee PH Seller Education Hub — always confirm current rates in your own Seller Centre, as Shopee may update them without public notice.
May 11, 2026 update: Coins Cashback (CCB) is now free for all sellers. The old 3.36% CCB service fee has been abolished. Shopee has simultaneously introduced the Seller Growth Support Fee — a category-based charge (roughly 1%–1.5%) on every completed order. It is mandatory for all sellers but waived for the first 90 days after a new seller lists their first product. Shopee publishes the exact per-category rate in Seller Centre. See Section 9 and the changelog below for details.
Commission Fee
Mall by category / 8.50%–10.50% Marketplace
Transaction Fee
Flat, all categories, VAT-inclusive
Shipping Fee + OPF
Mall / Marketplace, capped ₱100 + ₱5 OPF
BIR Withholding Tax
RR 16-2023; creditable against income tax
Mega Discount Voucher
Optional, capped ₱200 per order
Coins Cashback
Free since May 11, 2026 (was 3.36%)
Seller Growth Support Fee
Mandatory (new May 11, 2026); 90-day new-seller exemption
Live Xtra
Optional, capped ₱100 (2.36% when MDV is also on)
Special SPayLater
Optional, 3-month / 6-month, no cap
1. Commission Fee
The commission fee is the largest mandatory deduction for most sellers. It is charged as a percentage of the item selling price and varies by product category and seller type. For Shopee Mall, rates range from 6.12% (Mobile Phones & Tablets) to 11.08% (Home & Living Lighting, Sports Apparel, Travel & Luggage). For Marketplace sellers, rates range from 8.50% to 10.50%. All rates are VAT-inclusive — no additional VAT is added on top of the stated percentage.
Commission is calculated on the actual buyer-paid price. If your listed price is ₱1,500 but the buyer pays ₱1,200 after a discount, commission is calculated on ₱1,200. Sub-categories within the same main category can carry different rates — a Laptop (6.62%) and a Keyboard (8.24%) both sit under Computers & Accessories.
Example (Health & Beauty, Mall ~10.36%): ₱2,500 × 10.36% = ₱259.00
For a full breakdown of every category and sub-category, see the Commission Rates page. Source: Shopee PH Seller Education Hub.
2. Transaction Fee
Every completed Shopee order carries a flat 2.24% transaction fee (VAT-inclusive), regardless of category, seller tier, or the payment method used. This covers payment processing through ShopeePay, credit/debit cards, GCash, GrabPay, bank transfer, and cash-on-delivery. There are no exemptions, discounts, or caps.
Example: ₱1,000 × 2.24% = ₱22.40
At ₱500,000 in monthly sales, the transaction fee alone amounts to ₱11,200. It is small per order but the most consistently underestimated cost at scale. If your Shopee payout is lower than expected, verifying that you are correctly accounting for transaction fees is a good first diagnostic step. Source: Shopee PH Seller Education Hub.
3. Shipping Fee and Order Processing Fee (OPF)
Shopee charges sellers a shipping subsidy fee to fund buyer-facing free-shipping promotions. The rate differs between seller types and is capped per order:
- Shopee Mall: 4.48% of selling price, capped at ₱100 per order
- Marketplace: 5.60% of selling price, capped at ₱100 per order
On top of the percentage-based charge, every order also carries a flat ₱5 Order Processing Fee (OPF) — a fixed per-order overhead. For a deeper look at how free-shipping subsidies affect your bottom line, see Shopee Free Shipping Is Not Actually Free for Sellers.
Mall, ₱1,000 item: min(₱1,000 × 4.48%, ₱100) + ₱5 = ₱44.80 + ₱5 = ₱49.80
Marketplace, ₱1,000 item: min(₱1,000 × 5.60%, ₱100) + ₱5 = ₱56.00 + ₱5 = ₱61.00
High-value (₱5,000, Mall): min(₱224, ₱100) + ₱5 = ₱105.00 (effective 2.1%, not 4.48%)
The ₱100 cap benefits sellers of higher-priced items. For items priced above roughly ₱2,232 (Mall) or ₱1,786 (Marketplace), the cap kicks in and your effective shipping fee percentage drops below the stated rate. Conversely, on very low-priced items the ₱5 OPF is proportionally significant — on a ₱99 item it alone represents more than 5% of the selling price. Source: Shopee PH Seller Education Hub.
4. BIR Withholding Tax (RR 16-2023)
Under Bureau of Internal Revenue Revenue Regulation RR 16-2023, e-marketplace operators including Shopee and Lazada are required to withhold a 1% creditable withholding tax (EWT) on one-half of a seller's gross remittances. In practice this means the effective rate is approximately 0.5% of your gross payout from Shopee.
Key facts to understand:
- This is a creditable withholding tax — it is not an additional or final tax. You claim it against your annual income tax liability using BIR Form 2307, which Shopee issues to you as the income payor certificate.
- It applies to all sellers above the de-minimis threshold — it is not limited to VAT-registered sellers.
- De-minimis exemption: If your cumulative annual gross remittances from Shopee do not exceed ₱500,000, no withholding is required. To claim this exemption, you must submit a sworn declaration to Shopee. (Implementation transitioned mid-2024 per RMC 55-2024.)
Simplified: WHT ≈ Gross Remittance × 0.5%
Example: ₱1,000 payout × 0.5% = ₱5.00 withheld (credited back at filing)
Three BIR thresholds to keep separate: ₱250,000 = annual income-tax-exempt amount / 8% flat-tax deduction for self-employed; ₱500,000 = the marketplace-withholding de-minimis; ₱3,000,000 = the VAT-registration threshold. These are distinct; crossing one does not automatically trigger another.
Disclaimer: This is a summary for informational purposes only and is not professional tax advice. Verify your obligations with the BIR or a licensed tax professional. For a full walkthrough, see Shopee BIR Withholding Tax Explained. Sources: BIR RR 16-2023, PwC Worldwide Tax Summaries — Philippines.
5. Mega Discount Voucher (MDV)
The Mega Discount Voucher is an optional promotional fee of 4% of the selling price, capped at ₱200 per order. Sellers who opt in gain featured placement on Shopee campaign pages (6.6, 7.7, 9.9, 11.11, 12.12 mega sales) and flash sale slots. Enrolling in MDV also triggers a 1-percentage-point discount on Live Xtra if you run that program too (see below).
₱2,000 item: min(₱80, ₱200) = ₱80.00
₱6,000 item: min(₱240, ₱200) = ₱200.00 (capped)
The ₱200 cap makes MDV proportionally cheaper on items priced above ₱5,000 — on a ₱10,000 item, the ₱200 MDV cost is only 2% of the selling price. Before opting in, use the Fee Calculator to compare margins with and without MDV. Not sure whether the optional programs are worth it for your shop? See Are Shopee Optional Programs Worth It? for a practical breakdown. Source: Shopee PH Seller Education Hub.
6. Coins Cashback (CCB)
Effective May 11, 2026, Coins Cashback is free for all Shopee PH sellers. The previous service fee of 3.36% of the selling price (capped at ₱100 per order; or 2.36% when MDV was also active) has been abolished. Shopee now funds the Coins rewards program for buyers at no direct cost to sellers.
This change was confirmed by seller.shopee.ph and is widely reported by third-party tools including BigSeller, Duoke, and Cloud Ecommerce. The practical effect is a reduction of up to 3.36 percentage points in total fees for sellers who were previously enrolled in CCB.
Previous rate (before May 11, 2026): min(Selling Price × 3.36%, ₱100)
Example saving on a ₱1,500 item: ₱1,500 × 3.36% = ₱50.40 now saved per order
Sellers who enrolled in CCB to improve their product's search ranking and repeat-purchase rate through Shopee Coins rewards can continue to do so at no additional cost. There is no opt-out required — the fee is simply no longer charged. Source: Shopee PH Seller Education Hub; widely reported by BigSeller, Duoke, and Cloud Ecommerce.
7. Live Xtra Service Fee
Live Xtra is an optional fee of 3.36% of the selling price, capped at ₱100 per order. It applies to sellers enrolled in Shopee's Live Xtra program, which offers enhanced live-stream selling features and priority placement during live sessions.
When a seller is also enrolled in MDV, the Live Xtra rate drops to 2.36% (cap remains ₱100).
Live Xtra (with MDV active) = min(Selling Price × 2.36%, ₱100)
Example (standalone, ₱1,500): min(₱50.40, ₱100) = ₱50.40
Example (standalone, ₱4,000): min(₱134.40, ₱100) = ₱100.00 (capped)
Live Xtra is most beneficial for sellers who actively and frequently use Shopee Live. If you rarely stream, the additional fee cost is not justified. Source: Shopee PH Seller Education Hub.
8. Special SPayLater Installment Fee
Special SPayLater is an optional additional fee charged when buyers pay via SPayLater installment plans. The rate depends on the repayment term and is applied to the full selling price:
- 3-month installment: +3% of selling price
- 6-month installment: +6% of selling price
Unlike every other optional fee above, the Special SPayLater fee has no cap. The full percentage applies regardless of item price.
3-month, ₱1,000 item: ₱1,000 × 3% = ₱30.00
6-month, ₱10,000 item: ₱10,000 × 6% = ₱600.00
The SPayLater fee can materially erode margins, especially on high-value items with 6-month terms. Before enrolling, model the break-even increase in conversion you need to cover the cost. Source: Shopee PH Seller Education Hub.
9. Seller Growth Support Fee
The Seller Growth Support Fee is a new mandatory fee introduced on May 11, 2026 as part of the same update that made Coins Cashback free. It is charged automatically on every completed order and applies to all Shopee PH sellers — both Mall and Marketplace. For the full dedicated guide, see Seller Growth Support Fee: What Shopee Sellers Need to Know.
Rate
The fee is approximately 1% to 1.5% of the order selling price, varying by product category. The exact per-category rate is not published in a single table — verify your category's rate directly in your Shopee Seller Centre, as rates are confirmed in the fee schedule section of your account dashboard. This guidance is consistent with reporting from seller.shopee.ph and third-party commentary from BigSeller, Duoke, and Cloud Ecommerce.
Who pays it?
All Shopee PH sellers — both Shopee Mall and Marketplace — are subject to this fee. There is one exemption:
- New seller exemption: Sellers are exempt from the Seller Growth Support Fee for the first 90 days from the date they list their first product. After that window closes, the fee applies to all subsequent completed orders.
Net effect vs. the old CCB fee
For most sellers, the May 11, 2026 change is a net saving. Under the old structure, sellers enrolled in CCB paid 3.36% (or 2.36% with MDV) on every eligible order. The new Seller Growth Support Fee at ~1%–1.5% replaces that cost at a materially lower rate. Sellers who were not enrolled in CCB will now incur a cost they did not previously bear, but the ~1%–1.5% rate is lower than the 3.36% most enrolled sellers were paying.
Example (1% rate, ₱1,500 item): ₱1,500 × 1.00% = ₱15.00
Example (1.5% rate, ₱1,500 item): ₱1,500 × 1.50% = ₱22.50
Previous CCB on the same item (3.36%): ₱1,500 × 3.36% = ₱50.40
Saving vs. old CCB (at 1% rate): ₱50.40 − ₱15.00 = ₱35.40 saved per order
To back-calculate a target selling price that accounts for this fee, use the reverse SRP calculator to factor in all mandatory deductions including the Seller Growth Support Fee. Source: Shopee PH Seller Education Hub; widely reported by BigSeller, Duoke, and Cloud Ecommerce. Exact per-category rates: verify in your Shopee Seller Centre.
Complete Worked Example — ₱2,500 Health & Beauty Item
The table below shows a fully loaded order for a ₱2,500 Health & Beauty product sold during a mega sale, comparing Mall and Marketplace. MDV and Live Xtra are active. Coins Cashback is no longer charged (free from May 11, 2026). The Seller Growth Support Fee is shown at an illustrative 1% rate — verify the exact rate for your category in Seller Centre. Shipping hits the ₱100 cap on both seller types.
| Deduction | Mall (10.36%) | Marketplace (10.00%) |
|---|---|---|
| Selling Price | ₱2,500.00 | ₱2,500.00 |
| Commission | −₱259.00 | −₱250.00 |
| Transaction Fee (2.24%) | −₱56.00 | −₱56.00 |
| Shipping Fee (capped at ₱100) + ₱5 OPF | −₱105.00 | −₱105.00 |
| Mega Discount Voucher (4%, cap ₱200) | −₱100.00 | −₱100.00 |
| Coins Cashback (FREE from May 11, 2026) | ₱0.00 | ₱0.00 |
| Seller Growth Support Fee (~1%, illustrative) | −₱25.00 | −₱25.00 |
| Live Xtra (2.36% with MDV, cap ₱100) | −₱59.00 | −₱59.00 |
| BIR Withholding Tax (~0.5% of payout) | −₱9.48 | −₱9.53 |
| Total Fees | −₱613.48 (24.5%) | −₱604.53 (24.2%) |
| Net Payout | ₱1,886.52 | ₱1,895.47 |
Note that the BIR withholding tax shown is creditable — it will be returned to you as a tax credit when you file your annual income tax return (via Form 2307). It reduces your cash payout now but is not a final cost. The Seller Growth Support Fee rate used above is illustrative at 1%; confirm your category's actual rate in Seller Centre.
Without the two optional fees (MDV and Live Xtra), total fees fall to roughly 16% and the net payout rises to approximately ₱2,100 on the same ₱2,500 item — demonstrating how significantly optional fees compress margins during campaign periods.
For the full Mall-vs-Marketplace analysis — including when Mall's lower commission outweighs its stricter requirements — see the Commission Rates page.
Quick Reference: All Fees at a Glance
| Fee | Rate | Cap | Mandatory? |
|---|---|---|---|
| Commission | 6.12%–11.08% (Mall) / 8.50%–10.50% (MP) | None | Yes |
| Transaction Fee | 2.24% | None | Yes |
| Shipping Fee | 4.48% (Mall) / 5.60% (MP) | ₱100/order | Yes |
| Order Processing Fee | ₱5 flat | ₱5/order | Yes |
| BIR Withholding Tax | ~0.5% effective (RR 16-2023) | None | If >₱500k/yr |
| Seller Growth Support Fee | ~1%–1.5% by category (from May 11, 2026) | Verify in Seller Centre | Yes (90-day new-seller exemption) |
| Mega Discount Voucher | 4% | ₱200/order | Optional |
| Coins Cashback | FREE (from May 11, 2026; was 3.36%) | N/A | N/A (free) |
| Live Xtra | 3.36% (2.36% with MDV) | ₱100/order | Optional |
| Special SPayLater | +3% (3-mo) / +6% (6-mo) | No cap | Optional |
2026 Fee Changelog
- May 11, 2026: Coins Cashback became free for all Shopee PH sellers — the previous 3.36% (or 2.36% with MDV) service fee is abolished. Simultaneously, the Seller Growth Support Fee (~1%–1.5% per completed order, mandatory for all sellers) was introduced. New sellers are exempt for their first 90 days from listing their first product. Source: seller.shopee.ph; widely reported by BigSeller, Duoke, and Cloud Ecommerce.
We only list confirmed changes here — see our Editorial Policy for how we verify and update rate information. If you notice a discrepancy between this guide and your Seller Centre, your Seller Centre figures are authoritative; please let us know so we can investigate.
Related Guides
This page covers the fee mechanics. The articles below go deeper on specific topics:
- Seller Growth Support Fee: What Shopee Sellers Need to Know — Full guide to the new mandatory fee introduced May 11, 2026, with per-category rate guidance and the 90-day exemption explained
- Shopee BIR Withholding Tax Explained — Full walkthrough of RR 16-2023, Form 2307, and the ₱500,000 de-minimis
- Why Is My Shopee Payout Lower Than Expected? — Diagnosing common payout surprises
- How to Calculate Your Target SRP from a Desired Margin — Work backwards from margin to set your price
- Shopee Bulk Fee Calculator: Price Your Whole Inventory at Once — Upload Excel/CSV to calculate fees, net payout, and margin for every product at once
- Full Commission Rate Table by Category — Every Mall and Marketplace rate in one table
- Shopee vs Lazada vs TikTok Shop Fees Compared — Side-by-side comparison of platform fees to help you decide where to sell
- Are Shopee Optional Programs Worth It? — MDV, Live Xtra, and SPayLater: when to enrol and when to skip
- Shopee Returns: Who Pays the Shipping? — Seller and buyer responsibilities on returns and refunds
- Shopee Free Shipping Is Not Actually Free for Sellers — How the shipping subsidy fee works and what it really costs you
- Shopee Penalty Points 2026 — How the penalty point system works and how to avoid suspensions
- 8% Flat Tax vs Percentage Tax for Shopee Sellers — Choosing the right tax regime for your shop
- Do I Need to Register with the BIR as a Shopee Seller? — Registration thresholds, requirements, and practical steps
See all seller guides at Guides.
Run your own numbers
Enter your selling price, cost, and category to see the exact fees Shopee deducts from your payout.
Open the Fee CalculatorTips for Managing Shopee Fees
- Calculate before listing. Know your break-even selling price before you set your price. Factor in all mandatory fees, not just commission.
- Account for the Seller Growth Support Fee. The new ~1%–1.5% mandatory fee effective May 11, 2026 must be baked into your pricing. If you were previously not enrolled in CCB, this is a new cost. If you were enrolled in CCB, you are likely saving net — but recalculate to confirm.
- Use the shipping cap to your advantage. Items priced above ₱2,232 (Mall) or ₱1,786 (Marketplace) hit the ₱100 shipping cap — above these price points your effective shipping rate drops.
- Model optional fees case-by-case. MDV, Live Xtra, and SPayLater can collectively add 7%+ to total fees. Use the calculator to toggle each one on and off before committing.
- Check your sub-category rate. Rates differ within main categories — always confirm the rate for your specific sub-category in Seller Centre. This applies equally to commission rates and the Seller Growth Support Fee.
- Collect Form 2307. If Shopee is withholding BIR tax from your payouts, make sure you receive Form 2307 each quarter. This is your credit document for income tax filing.
- Re-verify rates periodically. Shopee can update fees with limited notice. Re-run your margin calculations whenever you see a Seller Centre announcement.