Google support states that: "For applications and in-app products that you sell on Google Play, the transaction fee is equivalent to 30% of the price. You receive 70% of the payment. The remaining 30% goes to the distribution partner and operating fees."
I'd like to clarify the following:
99% of developers who are subject to a service fee qualify for a fee of 15% or less. The service fee is 15% for the first $1 million of earnings each year when enrolled and 30% subsequently, which gives smaller developers more help as they scale their business.
On any Android device linked to the account you made the purchase from, go to the Play Store page of the item you purchased and hit the Refund button. In the pop-up that appears, click Request refund to confirm.
Transaction fee which is equivalent to 30% of the price applies to absolutely all applications (regardless their content) and in-app products that you sell on Google Play. You receive 70% of the payment. The remaining 30% goes to the distribution partner and operating fees.
Reference: https://support.google.com/googleplay/android-developer/answer/112622
According to the Google Play Developer Program Policies:
In-app purchases:
- Developers offering virtual goods or currencies within a game downloaded from Google Play must use Google Play's in-app billing service as the method of payment.
Developers offering additional content, services or functionality within another category of app downloaded from Google Play must use Google Play's in-app billing service as the method of payment, except: >
- where payment is primarily for physical goods or services (e.g., buying movie tickets, or buying a publication where the price also includes a hard copy subscription); or
- where payment is for digital content or goods that may be consumed outside of the app itself (e.g., buying songs that can be played on other music players).
Reference: https://support.google.com/googleplay/android-developer/answer/112622
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