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The amount shown on a game’s store page is not the amount you receive. To calculate a reliable figure, start with the storefront’s financial report, remove taxes and transaction reversals, label the result platform net revenue, then apply the applicable revenue-share rule. Steam uses the contractual percentage in your Steam Distribution Agreement after deductions such as taxes, refunds and chargebacks. Epic Games Store currently pays 100% of the first $1 million in net revenue per product per calendar year for Epic-processed payments, then 88% above that threshold. Withholding, publisher splits, development costs and your own business taxes are separate calculations. This guide gives formulas, worked examples and a reconciliation process for turning Steam and Epic statements into an expected cash figure and, finally, a realistic profit estimate.
At a glance
| Name | Best for | Key spec | Checked |
|---|---|---|---|
| Steam | Partners who need a report-based calculation with contract-specific deductions and revenue share | Gross Revenues minus Applicable Adjustments equals Net Revenue; contractual revenue-share percentage then determines the pre-withholding payout | Oct 2026 |
| Epic Games Store | Products using Epic-processed payments, especially those below the annual threshold | 100% of the first $1,000,000 net revenue per product per calendar year; 88% above the threshold | Oct 2026 |
| Epic First Run | Eligible products opting into six months of exclusivity | 100% revenue share during the first six months, followed by the standard annual threshold treatment | Oct 2026 |
What is the difference between store sales, platform net revenue and profit?
These are three different layers of the same transaction. Confusing them is the main reason a developer’s spreadsheet does not match a storefront payment.
- Customer-facing sales: the prices and quantities shown in transaction records, often including VAT or sales tax where applicable.
- Platform net revenue: the storefront’s gross-revenue figure after the deductions defined by its reporting rules. On Steam, the monthly report calls these deductions “Applicable Adjustments.”
- Developer payout: platform net revenue multiplied by the contractual or policy revenue-share percentage, before any withholding that the platform must deduct.
- Cash received: the developer payout after applicable platform withholding.
- Business profit or take-home income: cash received less publisher or co-development splits, salaries, contractors, marketing, software, overhead and the business’s own income or corporate taxes.
A storefront can therefore show a large gross-revenue number while the bank deposit is much smaller. None of those reductions necessarily indicates an error: each may belong to a different accounting layer.
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How do I calculate Steam net revenue?
Use the monthly Steam Sales Report, not the public store-page price and not the near-real-time Sales & Activations Reports. Steam’s reporting definition is:
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Net Revenue = Gross Revenues − Applicable Adjustments
The adjustments documented by Steam include taxes, returns or refunds, chargebacks and other contract-defined items. Once net revenue is established, Steam applies the revenue-share percentage in the partner’s agreement:
Steam developer payout before withholding = (Gross Revenues − taxes − returns/refunds − chargebacks − other Applicable Adjustments) × contractual revenue-share percentage
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Step 1: Take Gross Revenues from the monthly report
Use the reporting period and currency shown by Steam. Do not reconstruct gross revenue from a store-page list price: discounts, regional pricing, bundles, taxes, refunds and currency conversion can make that approach diverge from the accounting record.
Step 2: Identify every Applicable Adjustment
Separate the deductions into columns rather than entering one unexplained percentage. At minimum, look for transaction taxes, refunds or returns, chargebacks and any other adjustment listed in the report or agreement. If an adjustment is present but you cannot identify its contractual basis, flag it for the person responsible for your Steam account rather than silently treating it as a fee.
Step 3: Reconcile to Net Revenue
Subtract the adjustments from Gross Revenues and preserve the report’s currency and period. This subtotal is platform net revenue; it is not yet your final cash receipt and it is not business profit.
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Multiply the reconciled net-revenue figure by the percentage stated in your agreement or monthly statement. Keep the rate beside the calculation and record whether it applies to the entire product, a particular revenue band or another contract condition.
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Step 5: Account for withholding separately
Steam may deduct withholding from the amount otherwise payable. The rate depends on information supplied in the tax interview and the partner’s circumstances, including whether the partner is outside the United States. The resulting formula is:
Cash received = Steam developer payout before withholding − applicable withholding
Steam treats revenue-share payments as royalties for reporting purposes. That classification and any U.S.-source withholding do not replace the developer’s own tax analysis in its country or state.
Does Steam net revenue include refunds and VAT?
Steam’s monthly calculation is designed to remove the taxes, returns and chargebacks that qualify as Applicable Adjustments. Gross Revenues can include VAT and sales tax where applicable, while Steam’s adjustment process accounts for taxes it collects and remits. The exact presentation depends on the report and the transaction jurisdiction, so reconcile the tax line in the statement rather than subtracting a guessed rate from every sale.
Refunds and chargebacks are also report-level adjustments. A refund may occur after the original sale month, which means a later monthly statement can reduce the net revenue associated with an earlier sales cohort. Keep a running reconciliation by statement month so that those reversals are not counted twice.
When does Steam pay, and which report should I use?
Steam generally pays by the 30th of the month following sales when required bank and tax information is complete and verified. The near-real-time Sales & Activations Reports are useful for monitoring activity, but they do not include all deductions and therefore are not the final payout source.
For a payment forecast, use the latest available activity report only as an estimate, then replace it with the monthly Steam Sales Report when issued. Record the report date, covered sales period, currency, deductions and the expected payment date in your ledger.
How do I calculate Epic Games Store revenue?
Epic’s current policy for Epic-processed payments uses a per-product, per-calendar-year threshold:
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Epic payout = 100% × first $1,000,000 of net revenue per product in the calendar year + 88% × net revenue above $1,000,000
In plain terms, Epic’s standard share is 100% to the developer and 0% to Epic on the first $1 million of net revenue for each product during a calendar year. After that product crosses the threshold, the standard split is 88% to the developer and 12% to Epic on the amount above $1 million.
The threshold is per product, not a publisher-wide pool
Each product has its own counter. A publisher cannot combine several games to reach one shared $1 million allowance, and a high-performing title does not consume another title’s allowance. The counter resets on January 1, so a product’s eligible amount is calculated separately in each calendar year.
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Use the net-revenue amount in Epic’s statement for eligible Epic-processed offers. Do not apply the 100% rate to a store-page list price before transaction deductions, and do not assume that every payment method or external arrangement is covered by the same policy. The policy concerns offers processed through Epic’s payment system and describes title-level treatment across supported platforms.
Epic First Run
Epic First Run is an opt-in exclusivity program that can provide a 100% revenue share for the first six months for eligible products. When those six months end, the standard annual threshold still applies. For example, if a product remains below $1 million in that calendar year after the exclusivity period, the remaining amount can continue to qualify for the 100% tier; amounts above the annual threshold then use the 88% developer share.
Unreal Engine royalty treatment
For games built with Unreal Engine, Epic states that engine royalties are waived for in-store purchases processed by Epic. That waiver does not automatically extend to every payment arrangement outside the store, so keep engine-royalty calculations separate from the storefront statement.
What happens after Epic’s $1 million threshold?
Only the amount above the threshold moves to the 88% developer share; the first $1 million does not get repriced at 88%. The following example shows the marginal calculation:
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$1,200,000 net revenue = $1,000,000 × 100% + $200,000 × 88% = $1,176,000 developer payout
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The example is a calculation template, not a forecast. Use the product’s actual statement totals and calendar-year position. If a product earns $600,000 in one year and $600,000 in the next, each year is evaluated independently because the counter resets on January 1.
Steam vs Epic: which inputs change the result?
| Calculation point | Steam | Epic Games Store |
|---|---|---|
| Starting figure | Gross Revenues in the monthly Steam Sales Report | Net revenue for eligible Epic-processed offers in the applicable statement |
| Taxes and transaction deductions | Taxes, returns, chargebacks and other Applicable Adjustments are removed before the revenue share is applied | Use the statement’s net-revenue figure and the policy’s eligible-payment scope; do not infer deductions from the public price |
| Revenue share | Contractual percentage shown in the Steam agreement or report | 100% of the first $1,000,000 per product per calendar year, then 88% |
| Threshold structure | No universal percentage or threshold established for every partner by the public documentation | Per product and calendar year; resets January 1 and is not pooled across a publisher’s catalog |
| Withholding | May reduce cash received, particularly for non-U.S. partners, based on tax-interview information | Any separate withholding or tax obligation must be checked in the applicable statement and jurisdictional documentation |
| Best reconciliation source | Monthly Steam Sales Report; activity reports omit deductions | Epic’s statement for the product and eligible Epic-processed transactions |
| Payment timing | Generally by the 30th of the following month when bank and tax information is complete and verified | Use the payment schedule and prerequisites stated for the relevant Epic account and statement |
| Special programs | Use the revenue-share terms in the applicable contract | Epic First Run can provide 100% for the first six months for eligible products |
| Profit boundary | Neither storefront payout is final business profit; subtract publisher splits, operating costs and the developer’s own taxes separately | |
Worked comparison: use one sales cohort for both stores
A consistent cohort prevents the most common comparison error: using Steam’s gross figure against Epic’s net figure. The following hypothetical numbers demonstrate the method only.
Example A: a $100,000 gross-revenue cohort
Assume a report shows $100,000 Gross Revenues, $10,000 in transaction taxes, $8,000 in refunds, $2,000 in chargebacks and $1,000 in other Applicable Adjustments.
- Subtract all listed deductions:
$100,000 − $10,000 − $8,000 − $2,000 − $1,000 = $79,000. - Label $79,000 as platform net revenue.
- For an illustrative Steam agreement that specifies a 70% revenue share, calculate
$79,000 × 70% = $55,300before withholding. The 70% rate is an example input, not a universal Steam rate. - For an Epic product still below its annual threshold, the same $79,000 of eligible net revenue would produce a $79,000 developer payout before any separate business taxes or other deductions.
If a platform withholds 10% from the illustrative Steam payout, the cash calculation would be $55,300 − $5,530 = $49,770. The 10% figure is also hypothetical; use the withholding shown for your tax profile.
Example B: an Epic product crossing the threshold
Suppose the product has already accumulated $950,000 of net revenue in the calendar year and the next statement adds $250,000. The first $50,000 of the new statement reaches the $1 million threshold at 100%. The remaining $200,000 receives the 88% developer share:
$50,000 × 100% + $200,000 × 88% = $226,000
The product’s cumulative developer payout for the year would therefore be the previous $950,000 plus $226,000, or $1,176,000, assuming the earlier amount was entirely within the 100% tier and no other statement adjustments apply.
How do I turn storefront statements into a monthly reconciliation?
Set up one worksheet per storefront and one summary sheet for cash and profit. Keep source figures unchanged; put your calculations in adjacent columns so an accountant can trace every result.
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- Capture the statement identity. Record storefront, product, statement month, sales currency, payment currency and the date downloaded.
- Enter gross or net starting figures exactly as reported. On Steam, begin with Gross Revenues. On Epic, begin with the statement’s eligible net-revenue amount when the policy report already presents that subtotal.
- Break out deductions. Use separate columns for VAT or sales tax, refunds, returns, chargebacks, fraud reversals and other adjustments. Never hide them in a single “platform fee” line.
- Recalculate the platform subtotal. On Steam, confirm that Gross Revenues less Applicable Adjustments equals the report’s Net Revenue. Investigate any difference before applying a share percentage.
- Apply the correct share rule. Enter Steam’s contractual percentage for the relevant agreement. For Epic, track each product’s cumulative calendar-year net revenue and split the current statement at the $1 million boundary when necessary.
- Record withholding. Keep withholding in a separate tax column. It reduces cash received but does not change the platform net-revenue definition.
- Match the bank deposit. Compare the expected cash amount with the payment remittance, allowing for currency conversion, bank charges or timing differences that are shown outside the storefront calculation.
- Post business-level items separately. Add publisher or platform agreements that are not part of the storefront statement, then record development, marketing, payroll, overhead and the business’s own tax provision.
- Lock the period. Once the statement and bank receipt agree, mark the month reconciled and retain the original report with the worksheet.
Why is my Steam payout lower than gross sales?
Check the difference in this order:
- Taxes: gross revenue may include VAT or sales tax that is removed as an Applicable Adjustment.
- Refund timing: refunds can appear after the original sale period.
- Chargebacks: payment disputes and fraud reversals reduce the amount attributable to the developer.
- Other contractual adjustments: bundles, corrections or other report-defined items may be listed separately.
- Revenue share: the contractual percentage is applied after net revenue is calculated.
- Withholding: tax withheld from the payable amount affects the bank deposit but is not a storefront operating fee.
- Timing and currency: a payment can relate to an earlier statement month, and the bank’s converted amount may differ from the report currency.
Do not solve a mismatch by adding a blanket percentage to gross sales. Trace each line from the report to the ledger and ask Steam support or your tax adviser about any unidentified adjustment.
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What counts as final profit after a storefront payout?
Storefront accounting stops before the business’s income statement is complete. Start with cash received, then deduct any publisher or co-publisher split that is contractually owed. Next subtract development payroll and contractors, marketing, support, software, office costs, legal and accounting fees, and other operating expenses. Finally account for corporate or personal taxes under the entity and jurisdiction that earned the income.
A developer who receives $55,300 before withholding on Steam does not automatically have $55,300 of profit. Conversely, a storefront payout can be lower than gross sales while the product remains profitable if operating costs are low. Keep the storefront reconciliation and the business profit-and-loss statement as separate schedules.
What information should I save for tax and audit support?
Retain the original monthly or product statements, the tax-interview confirmation, bank remittances, refund and chargeback detail, contracts defining the revenue share, currency-conversion records and invoices for publisher or service-provider deductions. Note the period in which each refund or reversal was recognized. This evidence lets an accountant distinguish platform deductions from withholding and from the developer’s own deductible expenses.
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Frequently Asked Questions
Can I use Steam’s Sales & Activations report to book revenue?
Use it for a provisional activity estimate, not as the final payable amount. It does not include all deductions, so replace the estimate with the monthly Steam Sales Report when you close the period.
What should I do if my Steam tax interview information is outdated?
Update the tax interview and bank details before relying on a payment forecast. Incorrect or incomplete information can affect withholding and delay payment even when the sales calculation itself is correct.
Does Epic’s 100% share cover payments made outside Epic’s payment system?
The policy described here applies to eligible offers processed through Epic’s payment system. Treat external checkout, separate licensing arrangements and other payment routes as different contracts unless your statement explicitly includes them.
How should a publisher report a product that changes ownership during the year?
Keep the storefront statements, transfer documents and effective dates together, then ask the storefront and your accountant how the product-level revenue history should be assigned. The per-product threshold and any royalty or withholding reporting can depend on the legal entity and transfer terms.
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