Small Business Program (App Store / Google Play)

What the Small Business Program is

The Small Business Program is Apple's reduced-commission tier for indie developers. Apple charges 15% (instead of the standard 30%) on the first $1M in annual proceeds for enrolled developers, applied to IAPs and to year-one subscriptions. Once an enrolled developer crosses $1M in proceeds in a calendar year, the program drops them for the following year and standard rates apply across all earnings.

Google Play does not call its equivalent program the Small Business Program, but offers two parallel tiers ("Apps & Games programs"):

• Apps Experience Program: reduced commission for non-game apps under $1M annual, with category-specific eligibility criteria.
• Games Level Up Program: reduced commission for games under $1M annual.

Unlike Apple's SBP, which any developer under $1M can enroll in, Google's programs require an application and category fit. As of June 30, 2026, eligible Google Play developers pay 15% service fee + 5% billing fee (20% effective) on IAPs above $1M for new installs, down from the standard 25%.

How the threshold works

Both programs use the same headline number ($1M annual) but apply it differently.

Apple

• Enrollment is per developer account, applied to all apps under that account.
• The 15% rate applies to the first $1M in proceeds in a calendar year.
• If you cross $1M in calendar year N, you are removed from the program for year N+1.
• Subscriptions are 15% from day one of year two regardless of SBP status; SBP only changes the year-one rate from 30% to 15%.

Google Play

• The 10% subscription service fee applies to all developers regardless of size after June 30, 2026.
• The 10% IAP service fee applies only on the first $1M in annual earnings. Standard 20% (new installs) or 25% (existing installs) applies above $1M.
• Apps & Games programs reduce the above-$1M rates further (15% new installs, 20% existing installs) with category-specific application required.

When the Small Business Program matters

For most indie developers, the SBP and equivalent Google Play tiers are the difference between viable and unviable margins. The 15-point difference between the program rate (15%) and the standard rate (30%) compounds across every transaction.

At $500K annual revenue, the SBP saves roughly $75K vs the standard rate. At $999K, the savings approach $150K. At $1.5M, you have paid full standard rates on the marginal $500K and your blended rate is somewhere in between.

This threshold is one of the few places where indie developer status meaningfully changes the unit economics of a mobile app. Most other store mechanics (pricing rules, store policies, technical APIs) are the same for everyone.

How the Small Business Program connects to localized pricing

The program changes the percentage Apple or Google takes; it does not change the gross price the user sees. Localized pricing in Brazil, India, or Indonesia is set at the same level whether you are in the program or not. The program affects net, not gross.

This means a Small Business Program member earns more per transaction in every country than a standard-rate developer charging the same gross prices. The localized-pricing decision (PPP vs auto-conversion) is independent of program enrollment.

Does the Small Business Program apply to subscriptions?

Apple: yes, but only for year one. Subscriptions are 15% from day one of year two regardless of SBP status. SBP gives year-one subscriptions the 15% rate instead of 30%. Google Play: subscriptions are 10% + 5% billing fee = 15% effective for all developers in the US, UK, and EEA after June 30, 2026, regardless of program status.

What happens when I cross the $1M threshold?

Apple removes you from the Small Business Program for the following calendar year and standard rates apply across all earnings. Google's Apps & Games programs operate on a per-app basis with category-specific re-evaluation. In both cases, the marginal revenue above $1M is taxed at standard rates.

How the Small Business Program connects to PricePush

PricePush calculates per-country gross prices. Whether you keep more or less of each transaction depends on your program enrollment, not on the localization strategy. Two developers selling the same $9.99 subscription in India net very different amounts depending on whether they are in the SBP.