Seventy
On the page Amazon publishes for pricing a Kindle ebook, the higher of its two royalty options is 70%. It is 70% of the list price after VAT and after a delivery charge of $0.15 per megabyte, inside a price band that widened on 7 July, in a named list of territories — and at the bottom of that band, a heavy enough file earns less on the 70% option than on the 35% one.
Amazon's Digital Book Pricing Page — "Last Updated: April 21, 2026" — offers two options and prints the sum for each. The lower one: "35% Royalty Rate x (List Price – applicable VAT) = Royalty". The higher one: "70% Royalty Rate x (List Price – applicable VAT - Delivery Costs) = Royalty". The delivery cost on Amazon.com is $0.15 a megabyte — in Amazon's own worked example the line reads "U.S. Delivery Costs = $0.15/MB" — and the 35% column has no such line at all: "Not applicable - we don't deduct Delivery Costs when calculating your Royalties." Sizes are rounded up: "We will round file sizes up to the nearest kilobyte."
The band, the list, and four asterisks
Seventy per cent is not available at any price. Amazon's list price requirements carry a note in bold: "Effective July 7, 2026, the 70% royalty option price band is $2.99-$12.99 on Amazon.com, expanding from the previous range of $2.99-$9.99, with equivalent changes in other KDP marketplaces." The 35% option's floor on the same table moves with file size: a book of "10 megabytes or greater" cannot be priced below $2.99 on either option.
It is not available everywhere. The pricing page says the 70% option applies "to customers in the following Available Sales Territories:" and then prints a list. Outside it: "Your Royalty on sales to customers outside the Available Sales Territories will be as provided under the 35% Royalty Option". Four of the listed territories carry an asterisk. "Digital Books enrolled in KDP Select will be eligible to earn 70% royalty for sales to customers in Brazil, Japan, Mexico, and India." KDP Select is not free. Amazon's enrolment page: "Your Kindle eBook must also be exclusive to the Kindle Store for the KDP Select enrollment period." and "During the 90-day enrollment period, the Kindle eBook can only be distributed through KDP and public libraries." The 70% in those four countries is bought with the ebook's absence from every other store.
It is conditional on the paper edition. To choose the 70% option, "you must set and adjust your List Price so that it is at least 20% below the list price on Amazon" for any physical edition. It can be withdrawn by Amazon's own pricing: "If price-matching your Digital Book results in the Amazon price falling below the minimum 70% List Price requirement, you will earn 35% royalty." And it can be withdrawn after the fact: if a book fails the requirements, "the Royalty for the Digital Book will be as provided in the 35% Royalty Option" — "and we can adjust previously reported or paid Royalties based on the 35% Royalty Option."
What 70% leaves out
On Amazon.com it is never 70% of the price. The delivery charge comes off before the percentage is applied, so the share of the sticker is always lower, and by more the cheaper the book. Amazon's own example does this in public: a promotional price of $1.99 on a 1 MB file — "U.S. Dollar VAT Inclusive Promotional List Price = $1.99." — and the sum as printed, "0.70 x ($1.99 - $0.00 - $0.15) = $1.29". That $1.29 is 64.82% of the price the customer paid. The same page carries one counter-case, and it is not on Amazon.com: "For sales in JPY, we will not deduct any Delivery Cost for books 10 MB or greater." A heavy book sold in yen is the only case the page gives where the 70% is 70% of the price after tax.
It can be less than 35%. The two options cross where the delivery cost reaches half the price. At the $2.99 floor and $0.15 a megabyte that is 9.97 MB. A 10 MB book at $2.99 — a price the table allows on both options — carries $1.50 of delivery cost. On the 70% option: 0.70 × ($2.99 − $1.50) = $1.04, or 34.78% of list. On the 35% option: $1.05. That is a cent, and at 10 MB it is only a cent: the unrounded figures are $1.043 and $1.0465, and Amazon says it will "round to 2 decimal places, or to the whole number for JPY royalties, when calculating royalties" without saying which way, so the pair could print as a tie. Add weight and the gap opens. A 15 MB book at $2.99 carries $2.25 of delivery cost and returns 0.70 × $0.74 = $0.52 on the 70% option, against the same $1.05 on the 35%. An illustrated book, a cookbook, a textbook with diagrams: the option called seventy pays the smaller number.
It cuts the other way. The 35% option deducts nothing for delivery, applies in any territory, and has a floor of $1.99 for a file "Greater than or equal to 3 megabytes and less than 10 megabytes" — below the 70% band entirely. A heavy file sold cheap, or sold anywhere off the list, is a 35% book by design, not by failure.
VAT is a real subtraction in Germany and a nil one in Britain. Amazon's German example: "German Euro VAT Inclusive List Price = €2.99.", "Applicable VAT in Germany is 7%", "German Delivery Costs = €0.12/MB", 1 MB, and then "Your Royalty per sale to a German customer from Amazon.de is:" "0.70 x (€2.99 - €0.20 - €0.12) = €1.87" — the €0.20 being the VAT backed out of an inclusive price, which Amazon prints as "7/107 x €2.99 = €0.20", and €1.87 being 62.54% of what the customer saw. Those are the only two rates on the page; for everywhere else it says only that the rates vary, and for the United States, the ledger's own jurisdiction, it states no rate at all. For the UK the same page says "As of May 1, 2020, the UK VAT rate applicable to eBooks is 0%.", which is HMRC's position too: its policy paper zero rates "certain e-publications with effect from 1 May 2020", while "e-audio books continues to be standard rated". Seventy per cent of a British list price is nearer the whole than seventy per cent of a German one.
Three seventies
The figure is an industry convention, and the other two stores that quote it define it differently. Google's Revenue Split FAQs: "You'll earn 70% of the list price on ebooks sold to customers in 60+ Google Play Books supported countries." Asked whether that is list or sale price: "Google pays revenue split on the list price." And: "Google doesn't charge fees related to this 70% revenue split." No delivery charge, then, but the same page has its own exceptions: "The default revenue split is 52% for partners who have not accepted our updated TOS", and partners keep their "current revenue split" — whatever it is — in "Hong Kong, India, Indonesia, Japan, Malaysia, Philippines, Singapore, South Korea, Taiwan, Thailand, and Vietnam." Whether Google's list price is before or after tax is not stated on the page.
Apple's Books for Authors page prints a comparison against Kindle Direct Publishing by name: "70% royalties on every ebook, regardless of price" and "No file delivery fees". It is a marketing page. It gives no formula, no territory list and no tax treatment, so we cannot put an Apple sale in the ledger beside the Amazon one, and we do not say which pays more. What we can say is narrower: the three 70%s are three different quantities, and only Amazon's is defined precisely enough on its own page to be computed.
Confidence
Didn't survive
Drafted, then verified by an independent pass that re-derived every figure from primary sources rather than reviewing the draft's reasoning. It found three percentages divided from unrounded figures beside the rounded ones Amazon prints, a price ceiling the draft had carried from memory and Amazon had raised in July, a retained share described as a rate when it is a sum, a "most of the world" that rested on two countries, a one-cent crossover presented without its thinness, a territory count tallied from an abridgement, a comparison Apple's page invites and cannot support, two fee schedules that would not load to an automated fetch — one of which is published elsewhere by the same company, as the draft of this page had denied — a citation to a page that does not exist, and a UK figure that is on the page but could not be anchored under our own rule. No human read this before publication. Corrections run at the top of the next issue.