London · UK iOS team · Since 2010
iOS Development · 2026 — Apple Developer Fee

Apple Developer Fee
cost & renewal FAQ.

Apple charges $99/year for individuals and $299/year for the Apple Developer Enterprise Program. Plus what most articles miss — VAT in the UK, what you can do for free, refund rules, and how to transfer ownership when the apps change hands.

Updated June 24, 2026
Individual program
$99 / year (USD)
Enterprise program
$299 / year (USD)
Free testing
Yes — Xcode 7+ on your own devices
App Store distribution
Requires paid membership
UK iOS work for Danone Unilever Toyota Cisco AstraZeneca Trivago
$99
Individual program per year
$299
Enterprise program per year
Free
Xcode + on-device testing
~10d
App Store review window
The two paid programs

Individual
vs Enterprise.

Choose based on who actually uses the app — the general public via the App Store, or your own staff via internal distribution.

$99 — Individual

Apple Developer Program

App Store distribution to the public. Software testing on personal Apple devices. Advanced app capabilities, TestFlight beta, in-app purchases, analytics.

$299 — Enterprise

Apple Developer Enterprise Program

Internal distribution to your own staff only — no App Store, no review delay. Eligibility: legal entity with 100+ employees. Technical support included.

$0 — Free Tier

Free Apple ID + Xcode

Download Xcode for free. Build apps. Run on your own iPhone / iPad / Mac. Cannot distribute to App Store, cannot publish.

+£20 — VAT (UK)

UK VAT on the fee

Apple charges 20% UK VAT on top of $99/$299 for UK individuals. VAT-registered businesses can reclaim through their VAT return.

~10 days

App Store review

From submission to live in the App Store typically 24h–10 days. Magora ships TestFlight builds while review queue completes.

15-30% — App Store Cut

Revenue commission

Apple takes 15% of in-app revenue under $1M/year (Small Business Program), 30% above. Subscriptions drop to 15% after year 1.

What you can do for free

Build and test
without paying.

Before paying anything to Apple, you can develop and test full-feature iOS apps. The paid fee only kicks in when you want to publish to the App Store or distribute outside your own devices.

Free 01

Xcode + Swift Playgrounds

Xcode integrated development environment is free to download from the Mac App Store. Includes simulators for iPhone, iPad, Apple Watch, Apple TV.

Free 02

On-device testing

Since Xcode 7, you can run your app on your own iPhone/iPad with just your Apple ID — no $99 membership required. Build cap: 3 apps per device.

Free 03

Apple Developer documentation

Full Apple Developer documentation, sample code, WWDC video archive, Human Interface Guidelines — all free at developer.apple.com.

The honest questions

Apple Developer Fee
FAQ.

Questions UK founders, indie developers and CTOs actually ask Magora's iOS team about the developer programme.

How much is the Apple Developer Fee in 2026?

The standard Apple Developer Program is $99 / year. The Apple Developer Enterprise Program is $299 / year. Plus VAT in countries that levy it — for UK individuals that's a 20% add-on (around £20 extra on the $99 plan).

Do I need an Apple Developer account to write iOS code?

No. You can download Xcode for free from the Mac App Store, write Swift / SwiftUI / Objective-C code, build apps and run them on iOS simulators — all without paying Apple anything. The paid programme is only needed when you want to distribute the app to other people, via App Store or TestFlight.

Can I test an iOS app on my own iPhone without paying?

Yes — since Xcode 7. Sign in with your free Apple ID, connect your device, and Xcode will install the build on your own iPhone/iPad. Limitations: builds expire after 7 days, you can run at most 3 free-Apple-ID apps on the same device at once, certain entitlements (push notifications, iCloud, Sign in with Apple, App Groups) are not available without the paid programme.

What's the difference between Individual and Enterprise Apple Developer Program?

The $99 Individual programme lets you distribute apps to the public via the App Store and to up to 100 testers via TestFlight. The $299 Enterprise programme lets you distribute apps only to your own staff, with no App Store review — useful for line-of-business apps. Enterprise eligibility: a registered legal entity with 100+ employees and a clear internal use case. App Store distribution is forbidden under the Enterprise programme.

Is the $99 fee a one-time payment or annual?

Annual. The fee renews every 12 months. If your subscription lapses, your apps remain on the App Store for a grace period and then get removed. You also lose access to Apple's developer tools, beta builds and developer support during a lapse.

Can I get a refund on the Apple Developer Fee?

Yes — within 14 days of purchase if you have not yet downloaded any developer software or used the program services. Apple's standard 14-day cooling-off period applies in the EU and the UK under consumer law. Contact Apple Developer Support to request the refund.

Is the Apple Developer Fee tax-deductible in the UK?

For a UK business (Ltd company or sole trader) the fee is a normal business expense, deductible against corporation tax / income tax. UK VAT registered businesses can reclaim the 20% VAT through their VAT return. For non-VAT-registered individuals, the VAT is non-recoverable.

Can I transfer my Apple Developer account to another person or company?

You cannot transfer the Apple Developer account itself, but you can transfer individual apps between Apple Developer accounts. The recipient must also be a paid Apple Developer Program member. The transfer covers ratings, reviews, ranking and in-app purchase history. Some restrictions apply: the app must not use iCloud, Apple Pay, Passbook, or Game Center.

What's the App Store Small Business Program?

Since 2021, developers earning under $1M/year in App Store sales qualify for a reduced 15% commission (vs the standard 30%). You opt in once your account is approved — eligibility is checked annually. For most UK startups this is the relevant rate from day one.

Do you need a paid Apple Developer account to use Sign in with Apple, push notifications, or iCloud?

Yes. The free Apple ID tier does not grant access to entitlements like Sign in with Apple, Push Notifications, iCloud, App Groups, Apple Pay, Game Center or Universal Links. These all require the $99 paid programme.

How long does Apple's App Store review take in 2026?

Apple's average is currently 24-72 hours from submission to decision, though edge cases (regulated industries, AI capabilities, accessibility issues) can push to 7-10 days. Magora ships every release to TestFlight first, then submits to App Store — so internal stakeholders and beta users get the build immediately while review runs in parallel.

Can Magora register the Apple Developer account on our behalf?

Standard practice: the account is in your name, not ours. We help you register, verify and configure the App Store Connect side, but ownership stays with you from day one. That keeps IP, App Store reviews and analytics in your control — and means switching agencies later doesn't require a transfer dance. See more on our iOS development page.

Need a UK iOS team
that knows the rules?

30-minute call with a senior iOS lead. We'll review your app idea, scope the App Store path, and tell you exactly what the Apple Developer fee + VAT + timeline looks like for your specific case.

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