Amazon seller fees in 2026: how to work out your real profit per unit

The two selling plans

Amazon's US pricing page lists two plans: Individual, at $0.99 per item sold, and Professional, at $39.99 a month. If you sell more than about 40 items a month, Professional costs less, and it unlocks advertising and most growth tools.

Where the money goes

• Referral fee: a percentage of the sale price, set by category. 15% is common; the range runs from 3% to 45%, with a minimum per item in most categories (often $0.30). Media items also carry a $1.80 closing fee.
• Fulfillment fee (FBA): a per-unit pick, pack and ship charge based on size and weight, with seasonal peak fees and surcharges.
• Storage: a monthly charge per cubic foot, much higher from October to December, plus a surcharge on inventory stored too long.
• Inbound placement and low-inventory fees: charges for how you send stock and for running too low on fast-moving items.
• Advertising: sponsored ads paid per click, often the largest cost after the product itself for new products.
• Returns and refunds: lost sales, processing charges and unsellable units.
• Landed cost: what one unit costs delivered to Amazon, including product, packaging, freight, duties, prep and inspection. Amazon stopped offering FBA prep and labeling services in the US from January 1, 2026, so prep is now part of your landed cost.

The formula

Profit per unit = sale price − referral fee − fulfillment fee − storage per unit − advertising per unit − returns allowance − landed cost.

Then check two ratios. Margin is profit per unit divided by sale price; below about 15% leaves little room for a price war or a fee increase. Return on inventory is profit per unit divided by landed cost; it tells you how hard your cash is working.

A worked example

Illustrative figures for a $29.99 product. Your fees will differ by size, weight, category and season, so take your fulfillment fee from Amazon's Revenue Calculator.

• Sale price: $29.99
• Referral fee (15%): −$4.50
• Fulfillment fee (example): −$5.40
• Storage per unit (example): −$0.30
• Advertising per unit (total ad spend ÷ total units sold): −$3.00
• Returns allowance (3% of price): −$0.90
• Landed cost: −$7.50
• Profit per unit: $8.39, a 28% margin and a 112% return on inventory

Two fees that catch people out in 2026

The low-inventory-level fee: under the version effective January 15, 2026, Amazon's help page says it applies when both your 90-day and 30-day historical days of supply are below 28 days, calculated for each FNSKU. Amazon lists exemptions, including new Professional sellers for their first 365 days.

The aged inventory surcharge: Amazon applies it to units stored 181 days or longer, with steeper rates past a year. Check the Inventory Age report monthly. Our article on the reorder point formula shows how to keep stock between these two traps.

Why profit protects the account

Sellers squeezed on margin are the ones tempted to buy cheaper unverified stock, skip inspection or cut corners on customer service, which is how many accounts end up deactivated. A healthy margin is account insurance. See how the Account Health Rating works.

Stay Open ($9) includes a profit-per-unit worksheet with this worked example, plus five more editable checklists. Fees change often; always confirm current rates in Seller Central.