App Store Small Business Program 2026: 15% Rate Guide
Superapp's guide to Apple's Small Business Program: eligibility, proceeds, associated accounts, enrollment, timing, what happens past 1 million USD, and 2026 rates in the US, EU, China and Japan.
meta-title: "App Store Small Business Program 2026: 15% Rate Guide"
meta-description: "How Apple's App Store Small Business Program works in 2026: who gets the 15% rate, how to enroll, associated accounts, the $1M limit and regional rates."
h1-title: "App Store Small Business Program (2026): How the 15% Commission Works and How to Join"
description: "Superapp's guide to Apple's Small Business Program: eligibility, proceeds, associated accounts, enrollment, timing, what happens past 1 million USD, and 2026 rates in the US, EU, China and Japan."
tags: ["app store small business program", "apple small business program", "app store fees", "apple commission", "15% commission", "in-app purchase"]
date-published: "2026-10-25"
date-modified: "2026-10-25"
Published · Last updated
App Store Small Business Program: The Short Answer
Superapp users, Xcode developers and anyone else selling apps or in-app purchases on the App Store can cut Apple's commission from 30% to 15% by joining Apple's App Store Small Business Program. As a disclosure, Superapp is our product, so weigh this accordingly: apps built with Superapp come with subscriptions and in-app purchases set up from day one, but the enrollment itself is something only you, as the Account Holder, can do in Apple's form. Apple describes the program as "a reduced commission rate of 15% on paid apps and Apple In-App Purchases." You qualify if you and your associated developer accounts earned up to 1 million USD in proceeds in the previous calendar year, or if you are new to the App Store. It is not automatic: you must enroll.
Quick answer: what is the App Store Small Business Program? Superapp's short version: it is Apple's program that lowers the App Store commission from the standard 30% to 15% for developers who earned no more than 1 million USD in proceeds in the prior calendar year, including brand new developers. "Proceeds" means your sales after Apple's commission and certain taxes, not gross revenue. You must be the Account Holder, accept the latest Paid Apps agreement and list any associated developer accounts, then apply. Apple says your proceeds are adjusted "fifteen (15) days after the end of the fiscal calendar month in which your enrollment is approved," so enroll before your first sale. If you pass 1 million USD during the year, the standard rate applies to future sales, and you can requalify later. If you sell digital goods through Apple and are under the limit, you should join: there is no fee and no real downside.
Three rules sum up the rest of this guide:
- Superapp's enrollment rule: apply before your app makes its first sale, because the lower rate only starts after approval.
- Superapp's proceeds rule: the 1 million USD limit is measured on proceeds after Apple's cut, across all related accounts, not on gross sales of one app.
- Superapp's reporting rule: once approved, set the program date in your subscription tool so your revenue numbers are right.
How Does the App Store Small Business Program Work?
Superapp sums it up as one rate change with a few conditions. Apple's program page says it "features a reduced commission rate of 15% on paid apps and Apple In-App Purchases, so you can invest more resources into your business to continue building quality apps that customers love."
| Topic | Standard App Store terms | Small Business Program |
|---|---|---|
| Superapp-built app selling a subscription | 30% in year one, then 15% after a year of paid service | 15% from the first sale after the rate takes effect |
| Paid app downloads | 30% | 15% |
| One-time in-app purchases | 30% | 15% |
| Auto-renewable subscriptions, year one | 30% (you get 70%) | 15% (you get 85%) |
| Auto-renewable subscriptions, after one year of paid service | 15% (you get 85%) | 15% (you get 85%) |
| Physical goods and real-world services | No App Store commission; Apple's in-app purchase is not used | Same |
| Ads revenue | No commission | Same |
The subscription row is where the program matters most for subscription apps. Apple's subscriptions page says that normally "During a subscriber's first year of service, you receive 70% of the subscription price," but "If you're currently enrolled in the App Store Small Business Program, you receive 85% of the subscription price at each billing cycle (minus applicable taxes), regardless of whether or not the subscription has accumulated one year of paid service."
Who Qualifies for the Small Business Program?
Superapp's answer: almost every indie developer and small company qualifies. Apple says: "Existing developers who made up to 1 million USD in proceeds in the prior calendar year for all their apps, as well as developers new to the App Store, can qualify for the program and the reduced commission."
The full rule from Apple: "To participate in the program, you and your Associated Developer Accounts must have earned no more than 1 million USD in total proceeds (sales net of Apple's commission and certain taxes and adjustments) during the 12 fiscal months occurring within the previous calendar year, and have earned no more than 1 million USD during the current year."
| Your situation | Do you qualify? | Why |
|---|---|---|
| New Superapp user publishing a first app | Yes | Apple includes "developers new to the App Store" |
| Indie developer with 200,000 USD in proceeds last year | Yes | Under 1 million USD in proceeds |
| Company with 900,000 USD in proceeds last year | Yes | Under the limit, if related accounts do not push it over |
| Developer with 1.2 million USD in proceeds last year | Not this year | Over the limit in the prior calendar year |
| Studio with three accounts that together made 1.5 million USD | No | Associated accounts are added together |
| Developer whose only revenue is ads or physical goods | Can enroll, but there is nothing to save | The commission only applies to digital sales through Apple |
What counts as "proceeds"?
Apple defines it clearly: "Proceeds are your sales net of Apple's commission and certain taxes and adjustments." That means the limit is on what you receive, not what customers pay. For a rough sense of scale, if Apple took 30% on everything, 1 million USD in proceeds would come from about 1.43 million USD in customer spending before taxes. That is Superapp's arithmetic, not an Apple figure, and real numbers depend on taxes and your mix of products.
Apple's guidance for estimating it: "To estimate your proceeds, use the payments deposited into your bank account and your tax and adjustment details in App Store Connect." If your bank account is not in US dollars, Apple says to "convert your App Store payments deposited into your bank account in the prior calendar year into USD," using an exchange rate "that corresponds with the end of each fiscal month in Apple's fiscal calendar." And: "Make sure to add the proceeds for any Associated Developer Accounts."
What Are Associated Developer Accounts?
Superapp sees this as the one part of the program that trips people up. Apple says: "An Associated Developer Account is an Apple Developer Program account that you own or control or an Apple Developer Program account that owns or controls your account."
You have an associated account if any of these apply, in Apple's words:
- "You have majority (over 50%) corporate, individual, or partnership interest in the ownership or shares of another Apple Developer Program account."
- "Another Apple Developer Program member has majority (over 50%) corporate, individual, or partnership interest in the ownership or shares of your account."
- "You have ultimate decision-making authority over another Apple Developer Program account."
- "Another Apple Developer Program member has ultimate decision-making authority over your account."
Apple explains why: "If your organization controls other Apple Developer Program accounts or is controlled by another account that sells digital goods and services on the App Store, the collective proceeds from these related organizations must not exceed the 1 million USD threshold in order to qualify for the program."
| Setup | Associated accounts? | Effect on the 1 million USD limit |
|---|---|---|
| Superapp user with one individual account | No | Only your own proceeds count |
| One company account, you own 100% | No other accounts to list | Only that account counts |
| You own two LLCs, each with its own developer account | Yes | Both accounts' proceeds are added together |
| A parent company owns more than 50% of your company | Yes | The parent's App Store proceeds count too |
| You make final decisions for a friend's account | Yes | That account's proceeds count |
| A client account you build apps for but do not own or control | No | Not added |
Splitting apps across several companies does not create several 1 million USD allowances if you own or control them all. When you enroll, Apple asks for each associated account's "Name (individual or organization)," "Team ID," "Account Holder email address" and a "Description of relationship between you and the account."
How Do You Enroll in the App Store Small Business Program?
Superapp's advice is to enroll the day your developer account is active, before you sell anything. Apple lists three requirements:
- "Be an Account Holder in the Apple Developer Program,"
- "Review and accept the latest Paid Apps agreement (Schedule 2 to the Apple Developer Program License Agreement) in App Store Connect, and"
- "If applicable, list all of your Associated Developer Accounts."
Step by step:
- Sign in to App Store Connect as the Account Holder. Admins and other roles cannot enroll.
- Go to Business (Agreements, Tax, and Banking) and accept the latest Paid Apps agreement. Add your bank and tax details if you have not.
- Work out whether you have associated developer accounts, and collect their names, Team IDs, Account Holder emails and how they relate to you.
- Open Apple's enrollment form at developer.apple.com/app-store/small-business-program/enroll, confirm your eligibility and submit.
- Wait for Apple's approval email.
- Set the program start date in your subscription tool, such as RevenueCat or Adapty, so your revenue reports use 15%.
| Step | Who does it | Common mistake |
|---|---|---|
| Superapp users: publish with your own developer account | You, in Superapp and App Store Connect | Assuming the builder enrolls you; it cannot |
| Be the Account Holder | The person who enrolled the developer account | An Admin trying to apply |
| Accept the Paid Apps agreement | Account Holder | Applying before the agreement is active |
| List associated accounts | Account Holder | Leaving out a second company you control |
| Apply on Apple's form | Account Holder | Waiting until after launch |
| Update your subscription tool | You or your developer | Revenue charts still showing 30% |
When Does the 15% Rate Start?
Superapp's key timing point: the rate does not start the day you apply. Apple says: "Your proceeds will be adjusted fifteen (15) days after the end of the fiscal calendar month in which your enrollment is approved."
| Event | What happens |
|---|---|
| Superapp app launched before enrollment | Sales before the rate takes effect pay the standard rate |
| You apply | Apple reviews the application |
| Apple approves you in a given fiscal month | The approval month is fixed |
| 15 days after that fiscal month ends | Your proceeds are adjusted to the 15% rate |
| Apple pays you | Within 45 days of the last day of the fiscal month of the sale |
So a developer approved early in a fiscal month may wait several weeks before the lower rate shows up. That is why enrolling before launch matters. Apple pays proceeds "within 45 days of the last day of the fiscal month in which the transaction was completed," according to its getting paid page.
How Much Does the Small Business Program Save You?
Superapp's worked examples below show the difference before taxes and refunds. They are simple arithmetic on a price, not Apple figures.
| Monthly customer spending (digital, through Apple) | You keep at 30% | You keep at 15% | Extra per month |
|---|---|---|---|
| Superapp-built subscription app at 1,000 USD a month | 700 USD | 850 USD | 150 USD |
| 5,000 USD | 3,500 USD | 4,250 USD | 750 USD |
| 10,000 USD | 7,000 USD | 8,500 USD | 1,500 USD |
| 50,000 USD | 35,000 USD | 42,500 USD | 7,500 USD |
| 100,000 USD | 70,000 USD | 85,000 USD | 15,000 USD |
For a single sale: on a 9.99 USD monthly subscription in its first year, you keep about 6.99 USD at the standard rate and about 8.49 USD in the program, before taxes. Over a year of subscribers, that 1.50 USD difference per payment is often the gap between a small app paying for itself and not.
What Happens If You Earn More Than 1 Million USD?
Superapp's view: passing the limit is a good problem, and Apple's rules are gentle. Apple says: "If a participating developer surpasses the 1 million USD threshold in the current calendar year, the standard commission rate will apply to future sales." Nothing is charged back on earlier sales.
| Situation | What Apple does |
|---|---|
| Superapp app grows past 1 million USD in proceeds mid-year | Standard rate applies to future sales for the rest of that year |
| Earlier sales that year | Stay at 15% |
| Next calendar year, still over 1 million USD in prior-year proceeds | You do not qualify |
| A later year where proceeds fall below 1 million USD | Apple says "they can re-qualify for the 15% commission the year after" |
| Subscriptions after one year of paid service | 15% on standard terms anyway |
When Apple launched the program in 2020, its announcement said: "If a participating developer surpasses the $1 million threshold, the standard commission rate will apply for the remainder of the year." Apple also said the program "will benefit the vast majority of developers who sell digital goods and services on the store." Tim Cook said: "Small businesses are the backbone of our global economy and the beating heart of innovation and opportunity in communities around the world."
Small Business Program Rates by Region in 2026
Superapp's warning: 15% is the headline, but several regions now have their own rates. These are the rates Apple publishes for program participants as of October 2026.
| Region | Standard rate | Small Business Program rate | Source |
|---|---|---|---|
| Superapp users: most countries | 30% | 15% | Apple program page |
| United States | 30% | 15% | Apple program page |
| China mainland (since March 15, 2026) | 25% | 12% | Apple Developer News |
| European Union, Apple In-App Purchase (since October 1, 2026) | 26% | 15% | Apple EU terms |
| European Union, alternative payment processing in the app | 20% | 10% | Apple EU terms |
| Japan | 21% plus a 5% Apple payment processing fee when using Apple In-App Purchase | 10% plus the 5% payment processing fee | Apple Japan terms |
Apple's China notice says: "The commission rate for qualifying Apple In-App Purchase transactions under the App Store Small Business Program and Mini Apps Partner Program, and for auto-renewals of Apple In-App Purchase subscriptions after the first year, will be 12%." It also says: "Signing the updated terms by March 15 is not required to receive the benefit of these commission rate changes starting that date."
In the EU, Apple's program page also says: "For developers on the alternative terms in the EU in the App Store Small Business Program and for subscriptions after their first year, Apple will offer a further reduced commission of 10%." Apple's newer EU terms table lists 10% for program participants who use alternative payment processing in the app and 15% when they use Apple In-App Purchase. If you sell in the EU, check both pages for your setup.
What about US external purchase links?
In the US, apps can link customers to buy on the web. As of October 2026, there is no Apple commission on those linked-out purchases while the court case continues. Apple has proposed fees: according to Subscription Insider, Apple proposed "15% for standard apps, 10% for subscription renewals" and "5% for developers in the App Store Small Business Program," and "For now, U.S. linked-out purchases remain under the current zero-commission structure." The court has not approved the proposal.
Does the Program Affect Anything Besides the Commission?
Superapp found one useful extra on Apple's page for AI apps. Apple says: "If you're enrolled in the App Store Small Business Program with fewer than two million first-time App Store downloads, you're eligible to use Apple Foundation Models running on Private Cloud Compute (PCC) with no cloud API cost."
| Benefit | Who gets it | Why it matters |
|---|---|---|
| Superapp-built AI apps using Apple's Foundation Models | Program members with fewer than two million first-time downloads | Server-side Apple AI with no cloud API cost |
| 15% commission on paid apps and in-app purchases | All program members | The main saving |
| 85% of subscription revenue from year one | All program members | Better margins for subscription apps |
| Faster payments or review | No one | The program does not change App Review or payment timing |
Other Apple Programs With a 15% Rate
Superapp users with video, news or mini-app products should know Apple has other 15% programs. Each has its own rules and you join them separately.
| Program | Who it is for | Apple's wording |
|---|---|---|
| Superapp's default: Small Business Program | Developers under 1 million USD in proceeds | "a reduced commission rate of 15%" |
| Video Partner Program | Premium video subscription services | Members "earn 85% of sales from customers who sign up using the Apple In-App Purchase system" |
| News Partner Program | News publishers with an Apple News channel | "a commission rate of 15% on qualifying in-app purchase subscriptions from day one" |
| Mini Apps Partner Program | Apps hosting mini apps and mini games | Members "earn 85% of qualifying In-App Purchase sales within qualifying mini apps" |
App Store Small Business Program vs Google Play Fees
Superapp users who also sell on Android ask how Google compares. Google changed its fees in 2026 in several markets, so the old "15% on the first 1 million USD" rule no longer describes everywhere. According to Google's service fees page, the new rates rolled out on "June 30, 2026 for the EEA, UK, and US; September 30, 2026 for Australia and Japan."
| Topic | Apple App Store (Small Business Program) | Google Play (US, EEA, UK, Japan, Australia) | Google Play (other markets) |
|---|---|---|---|
| Superapp's summary | 15% if enrolled and under 1 million USD | Rate depends on product type and install date | Old tiered model still applies |
| Subscriptions | 15% | "10% + 5% billing fee" | "15% for automatically renewing subscription products" |
| Other digital purchases | 15% | "20% + 5% billing fee" for new installs, "25% + 5% billing fee" for existing installs | "15% for the first $1M (USD) revenue earned by the developer each year" |
| Enrollment needed? | Yes | Check Google's terms for your market | Check Google's terms for your market |
How to Set Up Your Subscription Tool After Joining
Superapp's tip: most revenue dashboards assume 30% until you tell them otherwise. RevenueCat's documentation says the "Small Business Program membership status is set on a per-app basis in the RevenueCat dashboard," and that you should "Enter the effective date of entry for your membership in the Small Business Program." It also warns that "we won't re-send webhooks and integration events with correct pricing data for transactions that have already occurred," so "set your effective entry date as soon as possible."
Adapty's docs give the same advice: "Configure your SBP status in Adapty as soon as you receive approval," and "Adapty cannot modify webhook events after delivery. They keep the old rate."
| Tool | Where to set it | What to enter |
|---|---|---|
| Superapp-built apps using RevenueCat | RevenueCat dashboard, app settings, Apple Small Business Program | Your program start date (and end date if you leave) |
| RevenueCat | Apps, select your App Store app, Apple Small Business Program dropdown | Effective entry date |
| Adapty | Small Business Program section | Start date, and end date or "At the current moment" |
| Your own server | Your revenue calculation | Use 15% from the effective date |
| App Store Connect | Payments and Financial Reports | Nothing to set; Apple applies the rate |
Common Small Business Program Mistakes
Superapp sees these mistakes most often:
- Assuming the 15% rate is automatic. You must enroll.
- Waiting until after launch. Sales before the rate takes effect pay the standard rate.
- Applying as an Admin instead of the Account Holder.
- Forgetting an associated account, such as a second company you control.
- Splitting apps across companies to stay under 1 million USD. Apple adds owned or controlled accounts together.
- Measuring the limit on gross sales instead of proceeds. The limit is on proceeds.
- Not updating RevenueCat or Adapty, so dashboards and integrations understate revenue.
- Expecting the program to change EU, China or Japan rates in the same way as the US. Those regions have their own tables.
Should You Join the App Store Small Business Program?
Superapp's answer: yes, if you sell paid apps, in-app purchases or subscriptions through Apple and your proceeds are under 1 million USD. Apple charges no fee to join, and the only obligations are being the Account Holder, accepting the Paid Apps agreement and listing associated accounts honestly.
| Your situation | Join? | Reason |
|---|---|---|
| Superapp user launching a subscription app | Yes, before launch | 85% of subscription revenue from year one |
| Indie developer with paid apps or in-app purchases | Yes | Half the commission |
| Free app with no in-app purchases | Optional | Nothing to save until you sell something |
| App that sells only physical goods or services | Not needed | No App Store commission applies |
| Developer close to 1 million USD in proceeds | Yes | You keep 15% until you pass the limit |
| Group of companies with combined proceeds over 1 million USD | No | Associated accounts are combined |
How Superapp Fits
Superapp builds native iPhone apps from a description and connects them to RevenueCat, describing its setup as "Subscriptions and in-app purchases, ready to charge from day one." That means a Superapp-built app can start selling as soon as it is approved, and enrolling in the Small Business Program before launch lets those first sales use the 15% rate. Superapp also supports Apple's on-device Foundation Models and Private Cloud Compute, which ties in with the program's free Private Cloud Compute perk for apps with fewer than two million first-time downloads.
What Superapp cannot do: enroll you in the program, accept Apple's agreements, or list your associated accounts. Those steps belong to the Account Holder in App Store Connect, whichever tool built the app. If you build in Xcode, FlutterFlow or another tool, the process is identical, and subscription tools such as RevenueCat, Adapty and Qonversion all support setting the program date.
Frequently Asked Questions
What is the App Store Small Business Program?
It is Apple's program that lowers the App Store commission from the standard 30% to 15% on paid apps and in-app purchases for developers who earned no more than 1 million USD in proceeds in the prior calendar year, including developers new to the App Store.
Who is eligible for the Apple Small Business Program?
Developers whose total proceeds, together with any associated developer accounts, were no more than 1 million USD in the previous calendar year and are no more than 1 million USD in the current year. New developers qualify too.
Is the Small Business Program automatic?
No. You must apply as the Account Holder after accepting the latest Paid Apps agreement.
How do I join the App Store Small Business Program?
Sign in to App Store Connect as the Account Holder, accept the latest Paid Apps agreement, gather details of any associated developer accounts, and submit Apple's enrollment form at developer.apple.com/app-store/small-business-program/enroll.
When does the 15% rate start?
Apple adjusts your proceeds fifteen days after the end of the fiscal calendar month in which your enrollment is approved. Sales before that pay the standard rate.
What are proceeds?
Apple defines proceeds as your sales net of Apple's commission and certain taxes and adjustments. The 1 million USD limit is on proceeds, not gross sales.
What is an associated developer account?
An Apple Developer Program account that you own or control, or that owns or controls yours, through more than 50% ownership or ultimate decision-making authority. Their proceeds are added to yours.
Can I create several companies to stay under 1 million USD?
Not if you own or control them. Apple combines the proceeds of associated developer accounts when checking the limit.
What happens if I earn more than 1 million USD?
The standard commission applies to future sales for the rest of that year. Earlier sales are not charged again. You can requalify in a later year after your proceeds fall back below the limit.
Does the Small Business Program apply to subscriptions?
Yes. Apple says program members receive 85% of the subscription price at each billing cycle, minus taxes, whether or not the subscription has a year of paid service.
Do I pay Apple a commission on physical goods?
No. Apple's in-app purchase and its commission apply to digital goods and services. Physical goods and real-world services use other payment methods.
Does the program cost anything?
No. There is no fee to join beyond the Apple Developer Program membership you already need to publish.
What is the Small Business Program rate in China?
Since March 15, 2026, Apple's rate for qualifying program transactions on the China mainland storefront is 12%, and the standard rate there is 25%.
What is the Small Business Program rate in the EU?
Under Apple's EU terms effective October 1, 2026, program participants pay 15% on sales through Apple In-App Purchase and 10% when using alternative payment processing in the app.
What is the Small Business Program rate in Japan?
Apple lists 10% for program participants in Japan, plus a 5% Apple payment processing fee when payments go through Apple In-App Purchase.
Does Apple charge a commission on US external purchase links?
As of October 2026, no. Apple has proposed 5% for Small Business Program developers, but the court has not approved it, and linked-out purchases remain at zero commission for now.
Does the Small Business Program speed up App Review?
No. It only changes the commission. App Review and payment timing stay the same.
How do I set the program in RevenueCat?
In the RevenueCat dashboard, open your App Store app's settings, expand the Apple Small Business Program dropdown and enter your effective entry date. Do it quickly, because RevenueCat does not resend past webhooks with corrected prices.
When does Apple pay my proceeds?
Apple pays within 45 days of the last day of the fiscal month in which the transaction was completed, once you meet the minimum payment threshold.
Can a Superapp-built app use the Small Business Program?
Yes. The program applies to your developer account, not the tool that built the app. Superapp sets up subscriptions and in-app purchases; you enroll as the Account Holder.
References
- Apple, App Store Small Business Program
- Apple, Small Business Program enrollment
- Apple, Auto-renewable subscriptions
- Apple, Overview of receiving payments
- Apple Newsroom, App Store Small Business Program announcement (Nov 2020)
- Apple Developer News, China storefront changes (March 2026)
- Apple, Apps in the EU
- Apple, App distribution in Japan
- Apple, Video Partner Program
- Apple, News Partner Program
- Apple, Mini Apps Partner Program
- Google Play Console Help, Service fees
- Subscription Insider, Apple's proposed link-out fees (Aug 2026)
- RevenueCat, App Store Small Business Program
- Adapty, Apple Small Business Program
- Superapp
- App Store publishing cost
- App Store review process 2026