Apple's new EU app terms start 1 October: what should businesses check now?

Event summary: Apple announced new business terms for apps in the European Union on 18 August 2026, with the principal changes taking effect on 1 October 2026. The framework unifies the terms for EU app distribution and changes how Apple charges for In-App Purchase, alternative payments, outbound purchase links and distribution outside the App Store. Companies selling digital goods or services in EU storefronts should complete their agreement, margin, product, tax, reporting and support review before the effective date.

What changed

Apple says the new terms remove the Initial Acquisition Fee and Store Services Fee used in the previous structure. For iOS and iPadOS apps distributed outside the App Store, the per-install Core Technology Fee is replaced by a 5% Core Technology Commission on applicable digital transactions.

Within EU App Store storefronts, developers may combine Apple In-App Purchase, alternative payment processing in the app and links to an external destination. They must maintain their selected payment options for 12 months. Apple's published headline rates include 26% for standard Apple In-App Purchase and 15% for specified programme participants or qualifying subscriptions; 20% and 10% respectively for alternative processing within the app; and a 15% or 10% store-services commission on applicable out-of-app purchases made within seven days of an actionable-link tap. Applicable transactions through distribution outside the App Store generally carry the 5% Core Technology Commission.

These are conditional rates, not a quote for every business. Programme status, subscription tenure, storefront, product, tax treatment, distribution route and the executed agreement determine the actual position.

Who is affected and where

This update concerns businesses distributing apps in EU storefronts, particularly those that:

• sell digital goods or services through iOS, iPadOS, macOS, tvOS, visionOS or watchOS apps;
• use or plan to add a third-party payment processor in the app;
• direct users to a website, another app or a marketplace to buy;
• distribute iOS or iPadOS apps through an alternative marketplace or Web Distribution; or
• own the EU revenue forecast, subscriptions, refunds, tax, customer support and channel reconciliation.

A company operating only in mainland China or another market should not copy the EU rates into its plan. Scope still depends on the storefront, product and current account agreement.

Five actions to complete in September

1. Confirm the agreement position with the Account Holder

Identify who can accept the updated Apple Developer agreement, which apps are available in EU storefronts and which terms currently govern each app. Agreement acceptance is a commercial decision for the business. It should not be delegated silently to an external development supplier or a routine engineering account.

2. Rebuild unit economics for each real purchase path

Model customer price including tax, payment processing, Apple commission, applicable taxes, refunds, chargebacks, support, currency conversion and net proceeds. Comparing only “26% versus 20%” misses the responsibilities that return to the company when it processes a payment: tax handling, refunds, disputes, transaction reporting and support.

At minimum, compare keeping Apple In-App Purchase, adding an in-app alternative and adding an outbound purchase route. Use a recent, representative transaction mix rather than the largest published percentage.

3. Approve the 12-month payment choice

Apple requires developers to maintain selected EU payment options for 12 months. Record the storefronts, platforms, products, payment surfaces and intended start date in a controlled change. Product, finance, customer service and legal owners should approve it together. If the expected benefit does not cover implementation and ongoing responsibility, adding another payment button is not automatically a sound decision.

4. Complete reporting, refunds and reconciliation

Alternative payment operations need durable links among the customer order, processor transaction, required Apple transaction identifiers, tax, refund, commission attribution and reporting state. Acceptance tests should cover success, failure, cancellation, duplicate notifications, refunds, subscription cancellation, cross-channel customer lookup and month-end reconciliation.

Apps used by children must also implement Apple's new protections, including parental gates in applicable flows. Kids-category rules and the age of parental consent in each EU market can affect the design; one global age flag may not be sufficient.

5. Reassess distribution outside the App Store

Eligibility for alternative marketplaces and Web Distribution expands on 1 October. Eligibility does not establish commercial viability. Decision-makers should include acquisition, notarisation, installation, updates, customer support, security incidents, transaction reporting and continuing operations in the business case.

Business acceptance checklist

• Every EU app has an owner for distribution route, payment choice and agreement status.
• Finance separates Apple In-App Purchase, in-app alternative payments, outbound purchases and off-store distribution.
• Every rate records its conditions, tax basis, source and review date.
• The 12-month commitment is reflected in roadmap and change control.
• Orders preserve click attribution, payment route, refund, tax, commission and reporting state.
• Customer service can identify whether Apple or the business and its processor owns a payment issue.
• Child-user, subscription, refund and purchase-restoration flows are tested in target storefronts.
• Small live transactions and finance reconciliation are checked on both sides of 1 October.

Common mistakes

“Alternative payment means no Apple charge.” The new terms define separate commissions and reporting duties for alternative processing, outbound purchases and off-store distribution.

“A lower headline rate guarantees a saving.” Processor fees, tax operations, refunds, disputes, customer service, engineering and maintenance all belong in total cost.

“The EU design can be rolled out globally.” The changes concern EU storefronts. Payment, distribution and consumer obligations must be assessed market by market.

“Technical integration is the launch gate.” Agreements, tax responsibilities, reporting, customer service and reconciliation are equally part of launch readiness.

For a broader commercial model, use the App Store and Google Play purchase-fee guide alongside this dated update.

Sources

• Apple Developer News: Changes for apps in the European Union (published 18 August 2026; accessed 7 September 2026)
• Apple Developer Support: Changes for apps in the European Union (accessed 7 September 2026)

This update reflects public information available on 7 September 2026 and is scoped to EU storefront planning. The executed account agreement and current Apple terms govern; obtain appropriate tax and legal advice for the operating model.