Pallet Cost Per Unit Calculator
Your supplier quotes a headline price. That is not what each item costs you. This works out the real number once VAT, delivery and unsellable stock are accounted for.
Track this automatically
MadLister logs your real pallet costs and eBay fees per sale, so you always know your true margin without a spreadsheet.
Start your free 14-day trialFrequently asked questions
How do I calculate cost per unit on a returns pallet?
Add the pallet price, VAT and delivery to get your true total cost, then divide by the number of units you can actually sell — not the manifest count. Damaged and missing stock still cost you money, so they must be spread across the units that do sell.
What percentage of a returns pallet is usually unsellable?
It varies by grade and supplier. Customer-return pallets typically run 10–30% unsellable, and untested or salvage grades can be far higher. Always assume a write-off rate and build it into your costing before you buy.
Should I include VAT in my pallet cost?
If you are VAT registered you can reclaim it, so use the ex-VAT figure as your cost. If you are not registered, the VAT is a real cost and must be included. This calculator lets you choose.
Fee rates reflect eBay UK's published rate card including the 12 February 2026 changes. eBay updates its fees periodically — always confirm against your own eBay invoice. This calculator is provided for guidance and is not financial advice.