Amazon.com.au · last checked 12 October 2026
Break-even ACoS by Amazon category: the same A$34.95 product in all 31 Australian referral categories.
One product, real Amazon.com.au referral and FBA rates, and the arithmetic shown. It covers how far the referral category alone moves your break-even ACoS and max CPC, and the six categories where a price just over A$20 earns you less.
Referral and FBA rates: Amazon Australia seller fees (sell.amazon.com.au/pricing), read 12 October 2026. The product cost and conversion rate are example inputs, not Amazon figures. Swap in your own.
The formula
Break-even ACoS is the share of the sale price you can spend on ads before the sale makes nothing:
break-even ACoS = (price − GST − referral fee − FBA fee − landed cost − other costs) ÷ price
Your ACoS in the ads console is ad spend divided by attributed sales, and those sales are the shelf price. So we divide by the shelf price too. If you aren't registered for GST, drop the GST line.
The example product
- Shelf price A$34.95, GST-inclusive. GST is one eleventh: A$3.18.
- Packaged weight 400 g in a standard parcel: FBA fee A$7.64 (item price A$13 or more).
- Landed cost A$8.00 a unit, which is the product plus freight and duty to the warehouse.
- Referral fee charged on the full A$34.95, because Amazon charges it on the total amount the buyer pays.
- Max CPC uses a 10% conversion rate: contribution × 0.10.
Break-even ACoS by Amazon.com.au category at A$34.95
| Category (rate at A$34.95) | Referral rate | Referral fee | Left before ads | Break-even ACoS | Max CPC at 10% conversion |
|---|---|---|---|---|---|
| Alcoholic Beverages | 10% | A$3.50 | A$12.63 | 36.1% | A$1.26 |
| Automotive and Powersports | 10.5% | A$3.67 | A$12.46 | 35.7% | A$1.25 |
| Baby Products (above A$20) | 11% | A$3.84 | A$12.29 | 35.2% | A$1.23 |
| Base Equipment Power Tools | 7% | A$2.45 | A$13.68 | 39.1% | A$1.37 |
| Beauty, Health and Personal Care (above A$20) | 13% | A$4.54 | A$11.59 | 33.2% | A$1.16 |
| Business, Industrial and Scientific | 11% | A$3.84 | A$12.29 | 35.2% | A$1.23 |
| Clothing and Accessories (above A$20) | 13% | A$4.54 | A$11.59 | 33.2% | A$1.16 |
| Computers (portion up to A$150) | 8% | A$2.80 | A$13.33 | 38.1% | A$1.33 |
| Consumer Electronics | 8% | A$2.80 | A$13.33 | 38.1% | A$1.33 |
| Electronics Accessories | 13.5% | A$4.72 | A$11.41 | 32.6% | A$1.14 |
| Furniture | 12% | A$4.19 | A$11.94 | 34.2% | A$1.19 |
| Grocery and Gourmet (above A$20) | 10% | A$3.50 | A$12.63 | 36.1% | A$1.26 |
| Home and Kitchen | 13% | A$4.54 | A$11.59 | 33.2% | A$1.16 |
| Home and Kitchen Appliances | 8% | A$2.80 | A$13.33 | 38.1% | A$1.33 |
| Jewellery (portion up to A$200) | 15% | A$5.24 | A$10.89 | 31.2% | A$1.09 |
| Lawn and Garden | 10.5% | A$3.67 | A$12.46 | 35.7% | A$1.25 |
| Luggage | 13% | A$4.54 | A$11.59 | 33.2% | A$1.16 |
| Major Domestic Appliances | 7% | A$2.45 | A$13.68 | 39.1% | A$1.37 |
| Media (plus A$1.00 closing fee) | 15% | A$6.24 | A$9.89 | 28.3% | A$0.99 |
| Musical Instruments and AV Production | 11% | A$3.84 | A$12.29 | 35.2% | A$1.23 |
| Office Products | 13% | A$4.54 | A$11.59 | 33.2% | A$1.16 |
| Pet Products (above A$20) | 13% | A$4.54 | A$11.59 | 33.2% | A$1.16 |
| Shoes, Handbags and Sunglasses (portion up to A$50) | 14% | A$4.89 | A$11.24 | 32.2% | A$1.12 |
| Sports and Outdoors (portion up to A$200) | 13% | A$4.54 | A$11.59 | 33.2% | A$1.16 |
| Tools and Home Improvement (above A$20) | 13% | A$4.54 | A$11.59 | 33.2% | A$1.16 |
| Toys and Games | 12% | A$4.19 | A$11.94 | 34.2% | A$1.19 |
| Tyres | 9% | A$3.15 | A$12.98 | 37.1% | A$1.30 |
| Video Game Consoles (plus A$1.00) | 6% | A$3.10 | A$13.03 | 37.3% | A$1.30 |
| Video Games and Gaming Accessories (plus A$1.00) | 9% | A$4.15 | A$11.98 | 34.3% | A$1.20 |
| Watches (portion up to A$50) | 12% | A$4.19 | A$11.94 | 34.2% | A$1.19 |
| Everything Else | 15% | A$5.24 | A$10.89 | 31.2% | A$1.09 |
The spread is 28.3% to 39.1% on the same product, set entirely by the referral rate. Home and Kitchen at 13% leaves 33.2%. Move the same item to Home and Kitchen Appliances at 8% and it is 38.1%, which is A$0.17 more per click at a 10% conversion rate. Amazon decides your fee category, and it may not match the browse category shoppers see. Check the referral fee on a real order in your payments report before you trust any of these rows.
Working one row by hand, Home and Kitchen: 34.95 − 3.18 − 4.54 − 7.64 − 8.00 = A$11.59. 11.59 ÷ 34.95 = 33.2%. At a 10% conversion rate, ten clicks make one sale, so you can pay A$1.16 a click and break even. Not registered for GST? The same product leaves A$14.77, a break-even ACoS of 42.3%.
The A$20 line: where a dearer price earns less
Six Amazon.com.au categories charge one rate on the whole price at A$20 or less and a higher rate above it. Cross A$20 by a cent and the higher rate hits every dollar.
| Category | Rate at A$20 or less / above | Kept at A$20.00 | Kept at A$20.01 | Price needed to beat A$20.00 |
|---|---|---|---|---|
| Beauty, Health and Personal Care | 8% / 13% | A$18.40 | A$17.41 | A$21.15 |
| Baby Products | 8% / 11% | A$18.40 | A$17.81 | A$20.68 |
| Grocery and Gourmet | 8% / 10% | A$18.40 | A$18.01 | A$20.45 |
| Clothing and Accessories | 10% / 13% | A$18.00 | A$17.41 | A$20.69 |
| Pet Products | 10% / 13% | A$18.00 | A$17.41 | A$20.69 |
| Tools and Home Improvement | 10% / 13% | A$18.00 | A$17.41 | A$20.69 |
"Kept" is the price less the referral fee only. A beauty product at A$20.95 keeps A$18.23, less than at A$19.99 (A$18.39). If you sell a cheap beauty item near A$20, either stay at A$20 or go to A$21.15 or more. Anything in between gives Amazon the difference. The US referral fee page shows the same kind of cliffs on Amazon.com at US$10, US$15 and US$20.
Using this for bids
Break-even ACoS is the ceiling, not the target. If you want to keep A$4.00 a sale after ads, the Home and Kitchen product can spend A$7.59 on ads per sale. At 10% conversion that is A$0.76 a click, not A$1.16. The PPC bid worked example takes this from fees through to a bid table. Run your own product through the break-even ACoS calculator or the Amazon profit margin calculator. Its GST setting does the one-eleventh step for you. For the fulfilment fee on your size tier, see Amazon FBA fees in Australia.
Paying above break-even to push a keyword only makes sense if organic rank holds once you stop. Measure that with the Amazon rank tracker method before and after the push.
Questions sellers ask
What is a good break-even ACoS on Amazon Australia?
There isn't one number. On a A$34.95 product with A$8.00 landed cost and a 400 g FBA parcel, a GST-registered seller breaks even at 28.3% to 39.1% ACoS depending on the referral category. Work yours out from your own costs.
How do I calculate break-even ACoS?
Take the price, subtract GST if you are registered, the referral fee, the FBA fee, landed cost and any other per-unit costs, then divide what is left by the price. On a A$34.95 Home and Kitchen product: (34.95 − 3.18 − 4.54 − 7.64 − 8.00) ÷ 34.95 = 33.2%.
Does the referral category change my break-even ACoS?
Yes. Amazon.com.au referral rates run from 6% to 15%. On a A$34.95 product that is the difference between A$2.10 and A$5.24 in referral fee, which moves break-even ACoS by about 9 points.
Is the Amazon referral fee charged on the GST-inclusive price?
Amazon charges the referral fee on the total sales price, which is the total amount the buyer pays, including delivery and gift wrap. For an Australian listing that is the shelf price the buyer sees.
How do I turn break-even ACoS into a max CPC?
Multiply what is left before ads by your conversion rate. A$11.59 left at 10% conversion means A$1.16 a click breaks even. Subtract the profit you want to keep first if you want a bid that makes money.
Sources, last checked 12 October 2026
- Amazon Australia seller fees (sell.amazon.com.au/pricing): plan, referral, FBA fulfilment, storage and aged inventory surcharge rates, all quoted in AUD excluding GST. Read 12 October 2026.
- ATO, Registering for GST: the A$75,000 registration threshold. Read 12 October 2026.
CEILR is independent from Amazon. Nothing here is advice from Amazon or tax advice. Your Seller Central fee preview is the final word for a specific ASIN.
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