The Apple Tax applies to most — but not all — transactions made on iOS apps. Some app categories are exempt. Payments for food, physical products, and tangible services bypass the 30% commission. That means Apple doesn't get a cut of consumer's money for Starbucks mobile orders, Etsy products, or Uber rides.

No, Uber does not pay a 30% commission to Apple for its ride-sharing services. This is a common misconception regarding the "Apple Tax." Apple’s 30% fee (and the 15% small-business rate) applies strictly to digital goods and services that are consumed within the app itself, such as game "skins," streaming subscriptions, or e-books. Because Uber facilitates a physical service in the real world (a car ride or food delivery), it falls under Apple's exemption for "physical goods and services." This is why you can pay for an Uber or a pair of shoes on the Amazon app without Apple taking a cut of the transaction. In 2026, this distinction remains a core part of the App Store guidelines, allowing e-commerce and service-based companies to maintain their margins while Apple continues to collect fees from purely digital content creators.