The broker fee is due on order creation for all non-immediate orders and is based on a percentage of the total order value. Starting at 3% of the order value, the skill "Broker Relations" reduces the fee by 0.1% per level. In addition, increased standings with the owner of the NPC station where the order is placed may reduce it by up to another 0.2% with maximum standing, and good standings with the owners faction can reduce the fee by further 0.3%, to a minimal broker fee of 2% of the order value. This results in the following formula to calculate the percentage for the broker fee:
The Broker Fee only take unmodified standings into account, so skills that increase your effective standing, such as Connections or Diplomacy, do not have an effect on the fee.
If an order is changed to a higher price, the difference in broker fee has to be paid with committing the change. Reducing the price will always cost a 100 ISK broker fee. All broker fees are non refundable within normal gameplay, even if an order is not fulfilled at all or cancelled early.
Broker Fees will be paid to the station owner, which in case of Outposts and Conquerable Stations in 0.0 space may be a player corporation. In a Citadel with Market Module, this fee is customizable and paid to the owners of the Citadel. The Broker Relations skill does not apply in Citadels.
Sales taxes are due after an item has been sold, and are payable by the seller. They will be automatically deducted from the sales transaction and start at 2% of the sales price. This percentage can be reduced down to 1% through the "Accounting" skill.