What are App Store Proceeds?
App Store proceeds refer to the amount of money app developers make from selling their apps in the Apple App Store. It’s calculated by subtracting applicable taxes and Apple’s commission from the consumer price.
For example, if you sold your iOS app to a customer in San Francisco for $4.99, said customer would pay roughly $5.42 after applicable taxes. Apple would then subtract the $0.43 tax, as well as their 15% – 30% commission, leaving you with between $3.49 and $4.24 in proceeds.
(Note: Apple charges a 15% commission to apps earning less than $1MM a year, and a 30% commission to apps earning more than 1MM a year.)