📦 The "Rule of Thirds" on Amazon FBA
Healthy private-label products on Amazon follow the 33% / 33% / 33% rule: roughly 1/3 goes to Amazon fees (15% referral + FBA pick & pack), 1/3 covers Landed COGS + PPC Ads, and 1/3 stays as Net Profit.
Break-Even ACoS % = (Sale Price − 15% Referral − FBA Fee − Landed COGS) ÷ Sale Price
📋 2026 Amazon US Referral Fees by Category
| Amazon Category | Referral Fee % | Minimum Fee |
|---|---|---|
| Home & Kitchen, Sports, Pet Supplies, Toys | 15.0% | $0.30 |
| Beauty, Health & Personal Care (Over $10) | 15.0% (8% under $10) | $0.30 |
| Apparel & Clothing (Under $15 / $15–$20) | 5.0% / 10.0% (17% over $20) | $0.30 |
| Consumer Electronics & PC | 8.0% | $0.30 |
Frequently Asked Questions
What is the difference between ACoS and TACoS?
ACoS measures ad spend divided by ad-attributed sales only, while TACoS measures ad spend divided by your total store revenue (organic + ad sales).
What is a good ROI for Amazon FBA?
Aim for at least 100% unit ROI (doubling your inventory cash) and a 20%–30% net profit margin after PPC.