Theme developers can earn revenue by selling their themes to merchants on the Shopify Theme Store. Shopify collects 0% of the first $1,000,000 USD in annual gross theme revenue earned through the Shopify Theme Store. Total theme revenues in excess of $1,000,000 USD annually are subject to a 15% revenue share.

This revenue share plan applies to all themes listed on the Shopify Theme Store. There are no fees to submit themes for listing on the Shopify Theme Store.

## Calculating Shopify Theme Store revenue

Revenue share for theme sales is calculated using the following formula:

- Partners pay 0% revenue share until they reach 1,000,000 USD in gross theme revenues for that calendar year.
- After they reach 1,000,000 USD, Partners pay 15% on theme revenues for the remainder of that calendar year.
- Every year on January 1, the revenue share resets to 0% until the Partner reaches 1,000,000 USD threshold again for that calendar year.

Revenue share calculation for themes is subject to the following conditions:

- If a Partner earns revenue across multiple themes, then revenue share is calculated based on the total cumulative revenue of all the themes, including themes developed under any [Associated Theme Developer Accounts](#associated-theme-developer-accounts).
- Even though total gross theme revenue is calculated across all Associated Theme Developer Accounts, revenue share is still paid out separately at the partner account level.
- 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. Refunds aren't taken into account when revenue share is calculated.


### Examples of Shopify Theme Store revenue

The following table provides some examples of earnings and revenue share payments:

<table>
  <caption>Theme Store revenue examples</caption>
  <thead>
     <tr>
        <th width="40%" scope="col">Gross Partner earnings in calendar year</th>
        <th width="60%" scope="col">Revenue share calculations and earnings retained</th>
     </tr>
  </thead>
  <tbody>
    <tr><td><p>$650,000 USD in theme revenue</p></td>
        <td><p>$650,000 USD x 0.00 = zero revenue share paid</p>
        <p>$650,000 USD earnings retained</p></td>
    </tr>
    <tr>
       <td><p>$700,000 USD in revenue on one theme</p><p>$400,000 USD on several other themes</p></td>
       <td><p>Total cumulative revenue = $700,000 USD + $400,000 USD = $1,100,000 USD
       <p>First $1,000,000 USD x 0.00 = zero revenue share paid</p>
       <p>Remaining $100,000 USD x 0.15 = $15,000 USD revenue paid</p>
       <p>$1,085,000 USD earnings retained</p></td>
    </tr>
    <tr>
       <td><p>$800,000 USD in theme revenue for one Partner account</p>
           <p>$400,000 USD in theme revenue for all other Associated Developer Accounts</p></td>
       <td><p>Total cumulative revenue = $800,000 USD + $400,000 USD = $1,200,000 USD
       <p>First $1,000,000 USD x 0.00 = zero revenue share paid</p>
       <p>Remaining $200,000 USD x 0.15 = #30,000 USD revenue paid</p>
       <p>$1,170,000 USD earnings retained</p></td>
    </tr>
    <tr>
      <td><p>$750,000 USD in revenue on themes</p><p>$750,000 USD in revenue on apps</p></td>
        <td><p>$750,000 USD x 0.00 = zero revenue share paid for app sales</p>
        <p>$750,000 USD x 0.00 = zero revenue share paid for theme sales</p>
        <p>$1,500,000 USD total cumulative earnings retained</p></td>
    </tr>
  </tbody>
</table>

<a id="associated-theme-developer-accounts"></a>
### 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 programatically access the data found in your Partner Dashboard to automate your front and back office operations.