If you are in Managed Payments, in most categories ebay takes 30 cents plus 12.55% of the total amount paid by the buyer (price plus shipping plus sales tax).
For a $1000 sale this works out to 12.55%, but for a $5 sale this works out to 18.55%.
And there are lots of other factors that have an effect on your fees:
- the price
- the shipping cost
- the sales tax
- store subscription level
- seller performance rating
- penalty fees
- whether you are in managed payments
- what category you list in
- whether you promote the item or not
- where the buyer is located or where the item is shipped
- whether you paid insertion fees or listing upgrades
- etc.
