Amazon FBA Australia Fees and the Tax on Top: A Worked Example (2026)

In our worked example, a A$44 sale through Amazon FBA Australia leaves about A$10.42 of profit before income tax, after the A$4.00 of GST inside the price, a 13% referral fee, a A$9.22 fulfilment fee, the stock, and a share of storage, advertising and the subscription. And Amazon’s fees are not all taxed alike: for a non-resident seller, the referral fee, subscription and advertising carry no GST, while FBA fulfilment, storage and shipping carry 10% on top of the published price. That 10% comes back only through a BAS, and only from your GST registration date.

	The short version
Referral fee	Most categories 6%–15% of what the buyer pays; Home and Kitchen is 13%
Selling plan	Professional A$49.95 a month · Individual A$0.99 per item sold
FBA fulfilment	Per unit, by size and shipping weight: A$4.55 for a small envelope, A$9.22 for a 501–1,000 g parcel (items A$13 and over)
FBA storage	Standard size A$37.00 per cubic metre a month, rising to A$51.80 from October to December
GST for a non-resident	None on referral, subscription or advertising · 10% on FBA fulfilment, storage and shipping
Worked example, one month	200 units at A$44: A$3,515.65 of fees, plus A$192.17 of GST on the FBA lines
What comes back	The GST, as a credit on your BAS. The fees themselves are a cost of doing business

(General information, not tax advice. Fees read on 30 October 2026 from Amazon’s published Australian pricing page, in Australian dollars and excluding GST. Amazon changes its fees, so confirm the current schedule in Seller Central before you price a product. The worked example is illustrative, not a real seller.)

1. What are Amazon Australia’s seller fees?

Every seller on amazon.com.au pays a referral fee on each sale, plus either A$49.95 a month on the Professional plan or A$0.99 per item on the Individual plan, and Amazon quotes the plan fees excluding GST. Most referral fees sit between 6% and 15% depending on the category, with no minimum and no maximum.

Category (a sample)	Referral fee
Consumer Electronics	8%
Toys & Games	12%
Home and Kitchen	13%
Electronics Accessories	13.5%
Clothing & Accessories	10% to A$20, 13% above
Beauty, Health and Personal Care	8% to A$20, 13% above
Everything else	15%

Three details change what you actually pay:

• The percentage runs on the total the buyer pays, which Amazon defines as including delivery and gift wrapping. Australian shelf prices include GST, so we run the fee on the full shelf price below. Some third-party calculators use the GST-exclusive price instead, so check one sale in your own settlement report and match it.
• The plan decision is simple arithmetic. A$49.95 divided by A$0.99 is about 50 items a month, which is the same line Amazon draws between the two plans.
• Media carries a A$1.00 closing fee per item sold, on any plan: books, DVDs, music, software, video and video games.

Advertising is optional and priced by cost-per-click auction, so there is no rate card. It is often the largest line a seller controls, and in our example it is a set monthly budget.

2. What are the Amazon FBA fees in Australia?

FBA adds two recurring charges: a fulfilment fee per unit, set by size tier and shipping weight, and a monthly storage fee per cubic metre. Amazon says the fulfilment fee covers picking, packing, shipping and handling, customer service and product returns. These are the published rates, before GST:

Size tier and shipping weight	Item A$13 or more	Item under A$13
Small envelope, up to 75 g	A$4.55	A$3.64
Standard envelope, 226–475 g	A$5.61	A$4.70
Parcel, 0–250 g	A$7.34	A$6.43
Parcel, 251–500 g	A$7.64	A$6.73
Parcel, 501–1,000 g	A$9.22	A$8.31
Parcel, 1,001–1,500 g	A$9.68	A$8.77
Parcel, 4,001–5,000 g	A$10.19	A$9.28
Standard oversize, 0–1,000 g	A$12.30	A$11.39

The line that catches people is dimensional weight. For parcels and oversize items, Amazon charges on the greater of the unit weight and the dimensional weight, which is length × width × height in centimetres, divided by 4,000, in kilograms. A 450 g product in a 20 × 15 × 10 cm box weighs 450 g on your scales, but 3,000 ÷ 4,000 = 0.75 kg to Amazon. That moves it from the A$7.64 band to the A$9.22 band: A$1.58 more on every unit, or A$316 a month at 200 units.

Storage is charged on the daily average volume your stock occupies:

Period	Standard size	Oversize
January–September	A$37.00 per m³ a month	A$34.20 per m³ a month
October–December	A$51.80 per m³ a month	A$48.00 per m³ a month

That is a 40% lift in the last quarter on standard-size stock, so a slow line costs the most when you least want it to. Stock that sits too long also attracts a separate aged inventory surcharge, assessed on the 15th of each month: A$155 per m³ at 271–300 days, A$175 at 301–330 days, A$185 at 331–365 days, and at 366 days or more A$370 per m³ or A$0.12 per unit, whichever is greater.

Amazon announced reductions to selected FBA fees from 10 June 2026. The tables above are what its pricing page showed on 30 October 2026.

3. Which Amazon fee lines carry GST for a non-resident seller?

Referral, subscription and advertising carry no GST for a non-resident seller, and FBA storage, pick and pack and shipping carry 10%. That is what Amazon’s fee invoices to our non-resident clients show, month after month, whether or not the seller is registered. The invoices come from Amazon Commercial Services Pty Ltd and set out each line as GST-exclusive price, GST percentage, GST and total.

Fee line	GST charged to a non-resident?
Referral fees	No
Professional subscription	No
Advertising	No
FBA pick and pack	Yes, 10%
FBA inventory storage	Yes, 10%
Shipping chargeback (delivery)	Yes, 10%

One real month from one non-resident client: A$398.03 of FBA and shipping fees carried A$39.74 of GST. Your own invoice is the authority for any line not listed here, including the aged inventory surcharge.

The technical reason, briefly: services supplied to a non-resident are usually GST-free, but fulfilment delivers goods to a buyer in Australia, and the ATO treats delivery of goods addressed to someone as a service provided to that addressee (GSTR 2025/1, paragraph 72). The full treatment is in GST on Amazon seller fees, including why registering changes what you can claim but not what you are charged, and how the table differs for Australian-based sellers.

4. How do you calculate Amazon FBA fees in Australia? A worked example

Start from the price the buyer pays, take out the GST, then deduct each fee at its own rate. On a A$44 sale that leaves A$13.06 before storage, advertising and the subscription, and about A$10.42 after them. Meet Mei, an illustrative seller, not a real client. She is a non-resident with standard GST registration, and she is the importer of record on her own stock.

• Product: kitchen storage set, Home and Kitchen (13% referral)
• Box: 20 × 15 × 10 cm, 450 g, so A$9.22 fulfilment on the dimensional weight
• Price: A$44.00 including GST
• Landed cost: A$12.00 a unit (customs value, duty, international transport and insurance)
• Volume: 200 units a month, with 500 units on hand on average
• Storage period: October–December rate
• Advertising: A$400 a month, a budget we chose for the example

One unit, line by line:

Line	Working	A$
Buyer pays		44.00
GST in the price	44.00 ÷ 11	−4.00
Sale price excluding GST		40.00
Referral fee	13% × 44.00	−5.72
FBA fulfilment	Parcel, 501–1,000 g	−9.22
Stock	Landed cost	−12.00
Left before storage, advertising, subscription		13.06

One month, with each fee at its own GST treatment:

Fee line	Working	Fee excl. GST (A$)	GST on it (A$)
Referral	200 × 5.72	1,144.00	nil
FBA fulfilment	200 × 9.22	1,844.00	184.40
FBA storage	1.5 m³ × 51.80	77.70	7.77
Professional plan		49.95	nil
Advertising		400.00	nil
Total		3,515.65	192.17

The 1.5 m³ is 500 units × 0.003 m³ (0.20 × 0.15 × 0.10 m). Fees take 43.9% of Mei’s sales excluding GST. At the January–September storage rate the storage line would be A$55.50, or A$22.20 less.

Then the month’s profit, excluding GST throughout:

Line	Working	A$
Sales excluding GST	200 × 40.00	8,000.00
Amazon fees excluding GST	From the table	−3,515.65
Stock	200 × 12.00	−2,400.00
Profit before income tax		2,084.35

That is A$10.42 a unit. Amazon links a revenue calculator from its pricing page for comparing fulfilment options, and it is the quick way to find your own fulfilment fee. Its schedule excludes GST, so treat any calculator’s fee figure as GST-exclusive unless it says otherwise, and run the GST split yourself with the table in section 3.

5. What does the GST on top cost, and what comes back?

For Mei’s month, the GST on top is A$432.17: A$192.17 on her FBA lines and A$240.00 at the border. As a registered seller she claims all of it against the A$800.00 of GST in her sales, so A$367.83 goes to the ATO. An unregistered seller pays the A$432.17 and has no way to claim it.

BAS line	Working	A$
GST on sales (label 1A)	8,800.00 ÷ 11	800.00
GST on FBA lines (label 1B)	From the table	−192.17
Import GST on 200 units (label 1B)	10% × 2,400.00	−240.00
Net GST to the ATO		367.83

The cash reconciles to the same profit: A$8,800.00 from buyers, less A$3,707.82 to Amazon including GST, less A$2,640.00 for stock and import GST, less A$367.83 to the ATO, leaves A$2,084.35. Amazon does not remit this GST for her. Sales from stock already in Australia are the seller’s own supplies, as we explain in does Amazon collect GST for you.

Four points keep this honest:

• The GST comes back, the fee does not. A GST credit returns the 10% itself. The A$3,515.65 of fees stays a cost. Any income tax value of a fee is the fee multiplied by your tax rate, and whether Australian income tax applies at all is a separate question.
• Nothing before your registration date is recoverable. FBA invoices and import GST from the months before that date stay a cost. On Mei’s volumes the GST on top is more than A$5,000 a year.
• You need standard registration. Simplified GST registration carries no credits, so the type you choose decides whether any of this comes back. The import GST credit also follows the importer named on the customs entry.
• Registration may not be optional. Mei’s sales excluding GST run at A$96,000 over twelve months. Once GST turnover reaches A$75,000 you may be required to register, and the ATO gives you 21 days. A non-resident seller usually qualifies through sales connected with Australia, such as goods delivered from an Australian warehouse, rather than by carrying on an enterprise in Australia.

In a quarter when a container lands before the stock sells, credits can exceed the GST on sales, and the BAS can show a refund.

You can run all of this yourself from Amazon’s pricing page, your settlement reports and your fee invoices. Where an experienced agent earns the fee is everything around the numbers: registration in place before the next shipment rather than after weeks of back-and-forth with the ATO, the customs entry in the right name, each invoice line in the right BAS label the first time, and your first BAS done without a rework. If you want your own fee invoices read line by line, our initial assessment form scopes it in twelve questions, with no meeting required.

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This is general information for FY 2026–27, not advice on your circumstances. Amazon fees are as published on sell.amazon.com.au on 30 October 2026 and can change without notice; your own fee schedule and invoices govern what you are charged. The GST treatment by fee line reflects Amazon’s invoices to non-resident sellers. Mei’s figures are illustrative. Epic Tax is a registered tax agent.