Shopee Fees Guide Philippines 2026
Last updated: March 2026
Selling on Shopee Philippines is not free. Every order you receive is subject to eight or more separate fees that Shopee deducts from your payout before the money reaches your bank account. For many new sellers, these fees come as a surprise and can easily turn a seemingly profitable product into a loss-maker.
This guide explains every fee that Shopee charges Philippine sellers in 2026, with formulas, worked examples, and practical tips to help you understand exactly how much you keep from each sale.
Commission Fee
Varies by category (Mall) / 8.50% – 10.50% (Marketplace)
Transaction Fee
Flat rate, all categories, VAT inclusive
Shipping Fee
Mall / Marketplace, capped at ₱100 + ₱5 OPF
BIR Withholding Tax
Effective rate for VAT-registered sellers
Mega Discount Voucher
Optional, capped at ₱200 per order
Coins Cashback
Optional, capped at ₱100 (2.36% with Mega Discount Voucher)
Live Xtra
Optional, capped at ₱100 (2.36% with Mega Discount Voucher)
Special SPayLater
Optional, added on top of transaction fee for installment orders
1. Commission Fee
The commission fee is the largest mandatory deduction for most Shopee sellers. Shopee charges a percentage of the item selling price as commission, and this percentage varies depending on your product category and whether you sell through Shopee Mall or the regular Marketplace.
For Shopee Mall, commission rates range from 6.12% (Mobile Phones and Tablets) to 11.08% (Home & Living Lighting, Sports Apparel, Travel & Luggage). Marketplace rates range from 8.50% to 10.50%. All rates are VAT inclusive, meaning the percentage you see is what gets deducted — no additional VAT is added on top.
The commission is calculated on the actual price the buyer pays. If you set a selling price of ₱1,500 but offer a sale price of ₱1,200, commission is calculated on ₱1,200.
Example: ₱2,500 × 9.96% = ₱249.00
Sub-categories can have different rates within the same main category. For example, under Computers & Accessories, Laptops (6.62%) pay much less commission than Keyboards & Mice (8.24%). Always check the full commission rate table for your specific sub-category.
For high-value items like laptops or smartphones, even a small percentage difference can mean significant savings. A 2% difference on a ₱50,000 laptop equals ₱1,000 per sale. This is why choosing the right category — and knowing whether Mall or Marketplace gives you a better rate — is critical for profitability.
2. Transaction Fee
Every Shopee order is subject to a flat 2.24% transaction fee (VAT inclusive), regardless of product category, seller tier, or payment method used by the buyer. This fee covers payment processing through ShopeePay, credit cards, debit cards, bank transfers, GCash, GrabPay, and cash-on-delivery (COD).
The transaction fee is straightforward and applies uniformly to all sellers. There are no exemptions, discounts, or caps on this fee. It is one of the few Shopee fees that is completely predictable.
Example: ₱1,000 × 2.24% = ₱22.40
While 2.24% may seem small, it adds up quickly across hundreds or thousands of orders per month. For a seller processing ₱500,000 in monthly sales, the transaction fee alone amounts to ₱11,200.
3. Shipping Fee and Order Processing Fee
Shopee deducts a shipping subsidy fee from seller payouts to fund free shipping promotions for buyers. The rate differs between Mall and Marketplace:
- 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 shipping fee, every order also incurs a flat ₱5 Order Processing Fee (OPF). This is a fixed charge per order regardless of item value.
Mall Example: min(₱1,000 × 4.48%, ₱100) + ₱5 = ₱44.80 + ₱5 = ₱49.80
MP Example: min(₱1,000 × 5.60%, ₱100) + ₱5 = ₱56.00 + ₱5 = ₱61.00
The ₱100 cap is important for sellers of higher-priced items. For a ₱5,000 product, the shipping fee calculation would be: Mall: min(₱224, ₱100) + ₱5 = ₱105, which is only 2.1% of the selling price instead of the full 4.48%. This means sellers of expensive items benefit from a lower effective shipping fee percentage.
Conversely, for very low-priced items (under ₱100), the ₱5 OPF becomes a proportionally larger cost. On a ₱99 item, the OPF alone represents over 5% of the selling price, which can significantly erode margins on cheap products.
4. BIR Withholding Tax
For VAT-registered sellers in the Philippines, Shopee is required by the Bureau of Internal Revenue (BIR) to withhold tax from seller payouts. The withholding tax is calculated using a specific formula based on your net revenue after Shopee fees:
Breaking this formula down:
- Selling Price − Total Shopee Fees gives you the net amount (your gross revenue after all marketplace deductions).
- × 0.5 takes half of that amount (the BIR calculation basis).
- ÷ 112 converts from VAT-inclusive to a withholding percentage (effectively dividing by 1.12 and multiplying by 1%).
In practice, the effective withholding tax rate is approximately 0.3% to 0.5% of the selling price, depending on how much your other fees reduce the base. While it is the smallest fee in absolute terms, it can still add up for high-volume sellers.
For a ₱1,000 item where total Shopee fees (commission + transaction + shipping) amount to ₱130, the WHT would be: (₱1,000 − ₱130) × 0.5 ÷ 112 = ₱3.88.
Non-VAT registered sellers may have a different withholding rate. Consult your accountant or the BIR for rates applicable to your registration type.
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 join Shopee campaigns, mega sales events (6.6, 7.7, 9.9, 11.11, 12.12), and flash sales typically opt into MDV to get featured placement on campaign pages and increased product visibility.
Example: min(₱2,000 × 4%, ₱200) = ₱80.00
Example: min(₱6,000 × 4%, ₱200) = ₱200.00 (capped)
The ₱200 cap means that for items priced above ₱5,000, the effective MDV rate drops below 4%. On a ₱10,000 item, the MDV cost of ₱200 is only 2% of the selling price. This makes MDV relatively cheaper for high-value products.
Before opting into MDV, calculate whether the additional cost is worth the expected increase in sales. A 4% fee on a product with a 15% margin reduces your margin to roughly 11%, which may not be sustainable unless your sales volume increases enough to compensate. Use our calculator to toggle MDV on and off and compare the margin impact.
6. Coins Cashback (CCB)
Coins Cashback is another optional fee of 3.36% of the selling price, capped at ₱100 per order. This fee funds Shopee Coins rewards for buyers, which can attract more purchases and improve your product ranking in search results.
Example: min(₱1,500 × 3.36%, ₱100) = ₱50.40
Example: min(₱4,000 × 3.36%, ₱100) = ₱100.00 (capped)
Like Mega Discount Voucher (MDV), Coins Cashback (CCB) is most cost-effective for higher-priced items due to the cap. On a ₱5,000 product, the CCB cost of ₱100 is only 2% instead of the full 3.36%.
MDV Discount (January 2026): Sellers who are also enrolled in the Mega Discount Voucher Program receive a 1% discount on their CCB Service Fee, reducing the rate from 3.36% to 2.36% (capped at ₱100). This discount is automatically applied when both MDV and CCB are active.
7. Live Xtra Service Fee
Live Xtra is an optional fee of 3.36% of the selling price, capped at ₱100 per order. This fee applies to sellers enrolled in Shopee's Live Xtra program, which provides enhanced live-stream selling features, priority placement during live sessions, and increased buyer engagement tools.
Example: min(₱1,500 × 3.36%, ₱100) = ₱50.40
Example: min(₱4,000 × 3.36%, ₱100) = ₱100.00 (capped)
Mega Discount Voucher Discount (January 2026): Like Coins Cashback (CCB), sellers who are also enrolled in the Mega Discount Voucher Program receive a 1% discount on their Live Xtra Service Fee, reducing the rate from 3.36% to 2.36% (capped at ₱100). This makes combining MDV with Live Xtra more cost-effective for live-stream sellers.
Live Xtra is most beneficial for sellers who actively use Shopee Live to drive sales. If you rarely go live, the additional fee may not be worthwhile. Use our calculator to toggle Live Xtra on and off and compare the margin impact.
8. Special SPayLater Installment Fee
Special SPayLater is an optional additional fee that applies on top of the regular 2.24% transaction fee when buyers pay using SPayLater installment plans. The rate depends on the installment period:
- 3-Month Installment: additional +3% on top of the transaction fee
- 6-Month Installment: additional +6% on top of the transaction fee
3-Month Example: ₱1,000 × 3% = ₱30.00
6-Month Example: ₱1,000 × 6% = ₱60.00
Unlike CCB and Live Xtra, the Special SPayLater fee has no cap. The percentage applies to the full selling price regardless of how high the price is. On a ₱10,000 item with 6-month installment, the SPayLater fee alone is ₱600.
Enrolling in Special SPayLater can increase conversions by offering buyers flexible payment options, but the fee impact is significant. A 6% additional fee on top of existing charges can dramatically reduce your margin. Consider whether the increase in order volume justifies the cost for your product category and price range.
Mall vs Marketplace Fee Comparison
The fee structure differs between Shopee Mall and Marketplace in several important ways:
| Fee | Shopee Mall | Marketplace |
|---|---|---|
| Commission | 6.12% – 11.08% | 8.50% – 10.50% |
| Transaction Fee | 2.24% | 2.24% |
| Shipping Fee | 4.48% (cap ₱100) | 5.60% (cap ₱100) |
| Order Processing Fee | ₱5 flat | ₱5 flat |
| BIR Withholding Tax | ~0.3–0.5% | ~0.3–0.5% |
| Mega Discount Voucher | 4% (cap ₱200, optional) | 4% (cap ₱200, optional) |
| Coins Cashback | 3.36% (cap ₱100, optional)* | 3.36% (cap ₱100, optional)* |
| Live Xtra | 3.36% (cap ₱100, optional)* | 3.36% (cap ₱100, optional)* |
| Special SPayLater | +3% or +6% (optional) | +3% or +6% (optional) |
| Typical Total | 15% – 20% | 18% – 24% |
* Coins Cashback (CCB) and Live Xtra rates drop to 2.36% when the seller is also enrolled in Mega Discount Voucher (MDV) (1% discount, effective January 2026).
Mall sellers generally pay less per order, especially in electronics categories where the commission difference can be 2–3% lower. However, Mall requires brand authorization, stricter onboarding, and higher service standards. Marketplace sellers face higher fees but benefit from easier entry and more flexibility.
Complete Worked Example
Let's walk through a complete fee calculation for a product sold at ₱2,500 in the Beauty category with Mega Discount Voucher (MDV), Coins Cashback (CCB), and Live Xtra enabled. Since MDV is active, both CCB and Live Xtra get the 1% Mega Discount Voucher discount (2.36% instead of 3.36%):
Shopee Mall — Beauty Category (10.36% commission)
| Selling Price | ₱2,500.00 |
| Commission (10.36%) | −₱259.00 |
| Transaction Fee (2.24%) | −₱56.00 |
| Shipping Fee (min(4.48%, ₱100) + ₱5) | −₱105.00 |
| Mega Discount Voucher (4%) | −₱100.00 |
| Coins Cashback (2.36% — Mega Discount Voucher discount) | −₱59.00 |
| Live Xtra (2.36% — Mega Discount Voucher discount) | −₱59.00 |
| Withholding Tax ((2500−638)×0.5/112) | −₱8.31 |
| Total Fees | −₱646.31 (25.9%) |
| Net Payout | ₱1,853.69 |
Shopee Marketplace — Beauty Category (10.00% commission)
| Selling Price | ₱2,500.00 |
| Commission (10.00%) | −₱250.00 |
| Transaction Fee (2.24%) | −₱56.00 |
| Shipping Fee (min(5.60%, ₱100) + ₱5) | −₱105.00 |
| Mega Discount Voucher (4%) | −₱100.00 |
| Coins Cashback (2.36% — Mega Discount Voucher discount) | −₱59.00 |
| Live Xtra (2.36% — Mega Discount Voucher discount) | −₱59.00 |
| Withholding Tax ((2500−629)×0.5/112) | −₱8.35 |
| Total Fees | −₱637.35 (25.5%) |
| Net Payout | ₱1,862.65 |
In this example, the Marketplace seller actually receives slightly more than the Mall seller because the Beauty category commission rate is slightly lower on Marketplace (10.00% vs 10.36%). However, both rates are close, and for other categories like electronics, Mall rates are significantly lower. Always check your specific category.
If the seller's product cost is ₱1,500, the gross profit would be ₱353.69 (Mall) or ₱362.65 (Marketplace), giving margins of approximately 14.1% and 14.5% respectively. Without the optional fees (Mega Discount Voucher, Coins Cashback, Live Xtra), those margins would be roughly 22–23%.
Run your own numbers instantly
Enter your selling price, cost, and category to see the complete fee breakdown for your products.
Open Fee CalculatorTips for Managing Shopee Fees
- Always calculate before listing. Know your break-even price before you set your selling price. Factor in all fees, not just commission.
- Use the shipping cap to your advantage. Items priced above ₱2,000 benefit from the ₱100 shipping cap, reducing the effective shipping fee percentage.
- Be selective with optional fees. Mega Discount Voucher (MDV), Coins Cashback (CCB), Live Xtra, and Special SPayLater can collectively add 10%+ to your total fees. Only join when the expected volume increase justifies the cost. Note that enrolling in Mega Discount Voucher gives you a 1% discount on both Coins Cashback and Live Xtra (2.36% instead of 3.36%).
- Check sub-category rates. Some sub-categories have significantly lower rates than the main category default.
- Re-evaluate regularly. Shopee updates fees periodically. Re-run your calculations whenever rates change to ensure your pricing still works.
For more strategies on maximizing your profit margins, read our Shopee Seller Tips guide. To see all commission rates by category, visit the Commission Rates page.