PayPal Goods and Services fees are not one universal rate. In the United States, a direct “Send/Receive Money for Goods and Services” payment is currently 2.99% with no fixed fee. PayPal Checkout and standard card payments use different rates. In the United Kingdom, a typical PayPal-account Goods and Services payment falls under “All Other Commercial Transactions” at 2.9% + £0.30 for a domestic GBP payment.
This guide explains the current US and UK rates, who pays the fee, the cost on $100 or £100, international charges, refunds, and when Buyer or Seller Protection may apply.
Last verified: August 29, 2026, against PayPal’s published US and UK fee pages and legal terms. Standard published rates are shown; charity, micropayment, partner, and individually negotiated pricing can differ.
PayPal Goods and Services fee: quick answer
| Merchant and payment route | Standard domestic rate | Fee on 100 | Seller receives |
|---|---|---|---|
| US direct Goods & Services | 2.99% | $2.99 | $97.01 |
| US PayPal Checkout | 3.49% + $0.49 | $3.98 | $96.02 |
| US standard card payment | 2.99% + $0.49 | $3.48 | $96.52 |
| UK PayPal commercial payment in GBP | 2.9% + £0.30 | £3.20 | £96.80 |
The seller or recipient normally pays the receiving fee. A buyer making a purchase generally does not pay a PayPal transaction fee when no currency conversion is involved, although their card issuer or currency choice can create other costs.
Calculate your PayPal G&S fee
Enter the payment amount below. The calculator starts with the current US direct Goods and Services route; switch the merchant market, sender location, currency, or payment route when your transaction is different.
Estimate the US Goods & Services fee on a payment, or switch to Amount to request to protect your target net amount.
- Payment amount
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- Percentage fee
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- International add-on
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- Fixed fee
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- Estimated total fee
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- Effective fee rate
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The result is an estimate based on PayPal’s standard published rates. Check the rate shown in your own PayPal account before charging a customer or making a business decision.
What counts as a Goods and Services payment?
A Goods and Services payment is a commercial payment for an item, service, or other business transaction. Examples include paying a freelancer, buying a physical product, purchasing digital content, or responding to a seller’s payment request.
The important distinction is the payment route. PayPal’s US merchant table lists “Send/Receive Money for Goods and Services,” PayPal Checkout, standard card payments, invoices, and other commercial transactions separately. They can all relate to a sale, but they do not all use the direct G&S rate.
- Direct G&S: a commercial payment sent or requested through PayPal’s Send/Request Money flow.
- PayPal Checkout: a customer pays through a merchant’s online checkout integration.
- Standard card payment: a credit or debit card is processed using PayPal’s standard card route.
- Invoice: the fee depends on how the customer pays the invoice. See our PayPal Invoice Fee Calculator.
That is why a page that labels 3.49% + $0.49 as the universal US “PayPal Goods and Services fee” is mixing the Checkout rate with the direct G&S route.
US PayPal Goods and Services fees
For a US merchant receiving a domestic payment, PayPal’s published rate for Send/Receive Money for Goods and Services is 2.99%. The row does not add a fixed fee. On a $500 domestic direct G&S payment, the estimated fee is $14.95 and the seller receives $485.05.
| US route | Domestic rate | $100 fee | $100 net |
|---|---|---|---|
| Direct Goods & Services | 2.99% | $2.99 | $97.01 |
| PayPal Checkout / Guest Checkout / Venmo | 3.49% + $0.49 | $3.98 | $96.02 |
| Standard credit or debit card | 2.99% + $0.49 | $3.48 | $96.52 |
The fixed amount changes with the currency received on routes that use a fixed fee. For example, the current fixed amount is $0.49 when a US merchant receives USD. For a wider comparison of Checkout, cards, Pay Later, invoices, refunds, and disputes, use our PayPal business fees for sellers guide.
UK PayPal Goods and Services fees
PayPal’s UK fee table does not show a separate “Send/Receive Money for Goods and Services” row. A typical Goods and Services or request-money payment through a PayPal account falls under All Other Commercial Transactions. The standard domestic rate is 2.9% + a fixed fee; when GBP is received, the fixed fee is £0.30.
| UK sender location | Rate for a PayPal commercial payment in GBP | £100 fee | £100 net |
|---|---|---|---|
| UK, Guernsey, Jersey, or Isle of Man | 2.9% + £0.30 | £3.20 | £96.80 |
| European Economic Area (EEA) | 4.19% + £0.30 | £4.49 | £95.51 |
| Outside the EEA | 4.89% + £0.30 | £5.19 | £94.81 |
A qualifying card-funded payment made without a PayPal account can use a different UK rate. Do not assume it applies merely because a buyer used a card inside their PayPal account. Account-specific or separately agreed pricing can also override the public standard rate, and some merchants with a separate agreement may have an additional 1.29% EEA service fee.
Upcoming UK change: PayPal has announced an optional tiered-pricing plan starting October 1, 2026, after registration. Its published percentage bands are 2.90% up to £4,000, 2.40% from £4,000.01 to £8,000, and 2.10% above £8,000, plus the applicable fixed fee. The 2.9% + £0.30 figure above is the current standard rate on this page’s review date; after October 1, check PayPal’s UK policy update and the pricing assigned to your account.
For broader market context, compare PayPal fees by country, including the United States, United Kingdom, Canada, and Australia.
How much is the PayPal G&S fee on $100?
For a US direct domestic Goods and Services payment:
- Multiply $100 by 2.99%: $2.99 fee.
- Subtract the fee from the payment: $97.01 net.
If the same direct payment comes from an international sender and no currency conversion occurs, the 1.50 percentage-point cross-border addition makes the estimated rate 4.49%. The fee on $100 is $4.49 and the seller receives $95.51.
To receive approximately $100 after the US domestic direct G&S fee, the gross amount is about $103.08. This is pricing math, not permission to add a separate “PayPal surcharge.” Use our manual PayPal fee calculation guide for the forward and reverse formulas.
Who pays the PayPal Goods and Services fee?
PayPal normally deducts the commercial receiving fee from the seller or recipient. The buyer generally pays the purchase amount shown by the seller. A separate cost may still arise if PayPal converts currency or the buyer’s card issuer applies its own fee.
Sellers should not add a line labeled “PayPal fee” without checking the applicable agreement and law. PayPal’s US terms prohibit a PayPal-specific surcharge, while the UK agreement says sellers “shall not surcharge” and UK law also restricts surcharging. A safer pricing approach is to account for normal payment-processing costs in your general product or service price consistently, not as a special PayPal penalty.
Goods and Services vs Friends and Family
| Feature | Goods and Services | Friends and Family |
|---|---|---|
| Correct use | Buying or selling an item or service | Personal transfers to people you know |
| Receiving fee | Commercial receiving fee normally deducted from the seller | Consumer fees depend on market, funding source, and currency |
| Purchase Protection | An eligible purchase may qualify | Personal payments are excluded |
| Commercial sales | Appropriate payment type | Must not be requested or used to pay for goods or services |
Friends and Family is not a fee-avoidance option for a sale. A seller who asks a customer to use it for a product or service is bypassing the payment type intended for commercial transactions. Personal payments are excluded from Purchase Protection.
Does PayPal Goods and Services include protection?
A Goods and Services payment can be eligible for PayPal protection, but protection is not automatic or guaranteed. PayPal applies market-specific eligibility rules, deadlines, evidence requirements, and exclusions.
Buyer Protection
An eligible buyer may be covered when an item does not arrive or is significantly different from its description. The buyer normally must pay from a PayPal account in good standing, try to resolve the issue, open the correct dispute within the applicable deadline, and provide requested documents. Guest Checkout is not automatically eligible. PayPal—not the payment label alone—decides the outcome.
Common exclusions include personal Friends and Family payments and several categories listed in the applicable Buyer Protection terms. Under the current US and UK terms, an item-not-received dispute generally must be opened within 180 days of payment. A significantly-not-as-described dispute generally must be opened within 30 days of delivery or fulfilment, or 180 days from payment—whichever is sooner. An opened dispute generally must be escalated to a claim within 20 days. Always check the rules for your market and claim type.
Seller Protection
An eligible seller may receive protection against certain unauthorized-transaction or item-not-received claims. The transaction may need to be marked eligible, sent to the address shown in the transaction details, answered on time, and supported with valid shipment or delivery evidence.
Services and digital goods require compelling evidence that the item was delivered or the order was fulfilled, such as records showing it was electronically sent, received, or accessed. Seller Protection does not cover significantly-not-as-described claims. An item-not-received claim filed directly with the buyer’s card issuer is also ineligible, while an unauthorized card chargeback may qualify if the other requirements are met. UK Seller Protection also requires a single payment from one PayPal account; partial payments and instalments are excluded. Freelancers can use our PayPal fees for freelancers guide for practical invoicing and recordkeeping examples.
- Check the transaction’s eligibility status before fulfilment.
- Keep the invoice, item description, correspondence, and delivery or access records.
- Ship only to the address in the PayPal transaction details when physical delivery is required.
- Respond inside PayPal’s deadline and keep evidence in a form that can be reviewed.
International G&S fees and currency conversion
International and currency-conversion costs are separate concepts:
- Cross-border fee: based on the seller’s market and the sender’s location. For a US commercial payment, the current standard addition is 1.50 percentage points. For a UK commercial payment, it is 1.29 points for an EEA sender or 1.99 points for other international senders.
- Currency conversion: applies only when PayPal converts one currency to another. The exchange-rate spread is not included in the $100 and £100 examples above.
- Fixed fee: where a route uses one, it is based on the currency received—not simply the buyer’s country.
Use the calculator above to switch between domestic and international sender groups. Always review the transaction’s displayed currency and PayPal’s exchange rate separately when conversion is required. For worked cross-border examples and fixed-fee tables, see our guide to PayPal international transaction fees.
Refunds, disputes, and chargebacks
PayPal does not currently add a separate fee merely for issuing a full or partial commercial refund, but the original receiving fee is not returned to the seller under the published standard fee tables. This means a refunded order can still leave the seller with the original processing cost.
A PayPal dispute and a card chargeback are not the same process. The applicable fee depends on how the payment was processed, whether the case is escalated, the seller’s dispute rate, the decision, and whether Seller Protection applies.
| Published case fee | US | UK |
|---|---|---|
| Standard Dispute Fee | $15 | £12 |
| High Volume Dispute Fee | $30 | £24 |
| Standalone Chargeback Fee on applicable card-processing routes | $20 | £14 |
The high-volume classification generally requires a dispute ratio of at least 1.5% and more than 100 sales transactions in the previous three full months. The standalone Chargeback Fee applies to certain card-processing routes, not automatically to every direct G&S dispute. Seller Protection and other published exemptions can change whether a fee is charged.
Good records reduce avoidable risk, but no checklist guarantees that PayPal or a card issuer will decide in the seller’s favor.
Practical checklist before accepting a G&S payment
- Identify the real route. Direct G&S, Checkout, card, and invoice pricing can differ.
- Confirm the merchant market and currency. The seller’s account market determines the base table.
- Check whether the sender is domestic or international. Cross-border additions can materially change the net amount.
- Calculate the fee before quoting. Use the calculator above or the full PayPal Fee Calculator.
- Price consistently. Build normal processing costs into general pricing rather than adding an improper PayPal-specific surcharge. See the legal ways to reduce PayPal fees without mislabeling a commercial payment.
- Preserve evidence. Keep clear terms, descriptions, delivery records, and buyer communication.
- Verify inside PayPal. Published standard rates and protection summaries do not override the terms or pricing shown for your account.
PayPal Goods and Services fees: FAQs
What is the PayPal Goods and Services fee in 2026?
For a US domestic direct Send/Receive Money for Goods and Services payment, the published rate is 2.99% without a fixed fee. For a typical UK domestic PayPal commercial payment received in GBP, it is 2.9% + £0.30. Checkout, cards, invoices, international senders, and special account pricing can use different rates.
How much is the PayPal G&S fee on $100?
The fee on a US domestic direct G&S payment of $100 is $2.99, leaving $97.01. PayPal Checkout on $100 is instead $3.98 at the standard 3.49% + $0.49 USD rate.
Who pays the PayPal Goods and Services fee?
The seller or recipient normally pays the receiving fee, which PayPal deducts from the payment. The buyer generally pays no PayPal purchase transaction fee when no currency conversion is involved.
Is G&S the same as PayPal Checkout or an invoice?
No. They are all commercial payment contexts, but PayPal lists different receiving routes and rates. An invoice can also be paid through more than one route, so the invoice fee depends on the customer’s payment method.
Are Goods and Services payments protected?
Eligible purchases and sellers may qualify for PayPal Buyer or Seller Protection, subject to the applicable rules. The G&S label does not guarantee coverage or a favorable decision.
Can a seller ask a buyer to use Friends and Family?
Not for a sale. PayPal’s terms prohibit using or requesting a Friends and Family payment for goods or services. Personal payments are also excluded from Purchase Protection.
Does PayPal return the fee when a seller issues a refund?
There is no separate fee for issuing a commercial refund, but PayPal generally keeps the original fee paid to receive the transaction.
Are all Goods and Services payments taxable?
No single answer applies worldwide. Marking a payment as Goods and Services does not, by itself, decide whether the money is taxable. The result depends on the nature of the income, the seller’s circumstances, and local law. PayPal may also have separate reporting duties to tax authorities. Keep accurate records and ask a qualified local tax professional when needed.
Comparing payment processors? See our evidence-based breakdown of PayPal vs Stripe fees before choosing a checkout provider.
Official sources and review notes
- PayPal US merchant fees — updated July 15, 2026.
- PayPal UK merchant fees — updated July 15, 2026.
- PayPal US consumer fees and UK consumer fees.
- PayPal UK policy updates — scheduled pricing change noted above.
- PayPal US User Agreement.
- PayPal UK User Agreement.
- PayPal US Purchase Protection and Seller Protection.
- PayPal UK Buyer Protection and Seller Protection.
PayFeeCalc is an independent fee-estimation resource and is not affiliated with or endorsed by PayPal. PayPal’s terms and the rate shown in your account control. This page is informational and is not legal, tax, or financial advice.