Theme developers can earn revenue by selling their themes to merchants on the Shopify Theme Store, where there are no fees for submitting themes for listing. However, total theme revenues are subject to a 15% revenue share. This revenue share applies to all themes listed on the Shopify Theme Store.

Other income, such as from the Shopify App Store or referrals, isn't included in revenue share calculation for the Shopify Theme Store. Learn more about [app revenue share](/docs/apps/launch/distribution/revenue-share).

> Tip:
> Revenue share is calculated based on gross sales, not net sales.

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### Associated Theme Developer accounts

An Associated Theme Developer Account is any Partner account that a theme developer or Associated Theme Developer has registered with Shopify. Learn more about [Associated Developer Accounts](https://help.shopify.com/en/partners/dashboard/associated-accounts) on Shopify Help Center.

### Billing fees and sales tax

All billing is subject to a 2.9% processing fee and applicable sales tax. As of August 1, 2021, fees and taxes are charged separately.

Earnings in some countries or regions are subject to additional [regulatory operating fees](https://help.shopify.com/en/partners/how-to-earn#regulatory-operating-fee).

## Viewing your earnings and fees

There are several ways to review your earnings and fees in the [Partner Dashboard](https://partners.shopify.com/current/stores):

- [View app charges for a specific store](/docs/apps/launch/billing/view-charges-earnings#store-page).
- [View app charges in the Payouts page](/docs/apps/launch/billing/view-charges-earnings#payouts-page).
- [View app charges from the App history page](/docs/apps/launch/billing/view-charges-earnings#app-history-page).
- [Download a CSV of your payouts in the Payouts page](https://help.shopify.com/partners/getting-started/getting-paid#export-your-payouts).
- [Review the Shopify fees invoice in the Payouts page](https://help.shopify.com/partners/getting-started/getting-paid#shopify-fees-invoice).

You can also use the [Shopify Partner API](https://shopify.dev/api/partner) to programmatically access the data found in your Partner Dashboard to automate your front and back office operations.