Splits are calculated on the pre-tax sale price. If the item sells at a discount, use the discounted price — that's what most consignment agreements specify.
What a consignment split is
In consignment, the person who owns an item (the consignor) leaves it with a store to sell on their behalf. The store never buys the item — it earns a commission only when the item sells. The split is the agreed percentage division of the sale price between the two parties.
One thing that trips people up: splits are quoted in both directions. "60/40" can mean the store keeps 60% or the consignor gets 60%, depending on who's talking. Always state it explicitly in your agreement — for example, "the consignor receives 40% of the final sale price."
A worked example
Say a boutique sells a consigned jacket for $85, and the consignor's agreed share is 40%:
| Calculation | Amount | |
|---|---|---|
| Sale price | — | $85.00 |
| Consignor's share | $85 × 40% | $34.00 |
| Store's share | $85 × 60% | $51.00 |
If your region charges sales tax, it's added on top of the $85 at the register and remitted to the government — it's not part of the split, because it was never your revenue.
What happens when the item sells at a discount
Most stores mark items down over time — commonly after 30 and 60 days on the floor. The standard practice is to calculate the split on the actual selling price, not the original tag price. So if that $85 jacket sells at 25% off ($63.75), a 40% consignor gets $25.50, not $34.
Whatever you decide, put it in your consignment agreement, because this is the single most common source of consignor disputes. Consignors who expect a payout based on the tag price and receive one based on the discounted price will feel shorted — unless you told them up front.
Typical split ranges
There's no law of consignment splits — it's whatever the market in your area supports — but these ranges are typical (consignor's share first):
| Category | Consignor typically gets |
|---|---|
| Everyday clothing & accessories | 40–50% |
| Furniture & home goods | 50–60% |
| Designer & luxury goods | 55–80% (often tiered by price) |
| Art & galleries | 50–60% |
| Kids' & sporting goods | 40–50% |
For a deeper look at what drives these numbers — and how to set yours — see our guide to consignment percentages in 2026.
Common split structures stores use
Flat rate
One split for everyone and everything — say, 40% to every consignor. Simple to explain and simple to run. Most small shops start here.
Per-consignor rates
A standard rate with negotiated exceptions: your best suppliers, high-volume consignors, or people bringing premium brands get 45%, 50%, or more. This is the most common structure in established boutiques — and the point where spreadsheet tracking starts to break down, because every sale needs the right rate looked up and applied.
Tiered by price
Higher-priced items earn the consignor a bigger cut — for example 40% under $100, 50% from $100–$500, 60% above that. Common in luxury and furniture consignment, where big-ticket consignors have more leverage.
Store-credit bonus
Many shops offer roughly 10 percentage points more if the consignor takes payment as store credit instead of cash. It rewards loyalty and keeps the money in your till.
Doing splits by hand vs. software
The math on one sale is easy. The hard part is doing it hundreds of times a month, at each consignor's own rate, while keeping a running balance of who's owed what — and being able to prove it when a consignor asks. That's bookkeeping, and it's where spreadsheets quietly fail: one mistyped rate or one missed row and someone gets paid wrong.
Consignment software like Consignloop stores each consignor's rate once. When you record a sale, the split is calculated instantly at that consignor's rate, their balance updates, and a printable statement is always one click away. You can see how that feels in the live demo — no signup needed.
Stop calculating splits by hand
Consignloop tracks every consignor at their own rate, splits every sale automatically, and keeps balances and statements ready. Free for 21 days — no card required.
Frequently asked questions
What is a consignment split?
It's the agreed percentage division of a sale between the consignor (who owns the item) and the store that sells it. On a 60/40 split where the consignor gets 40%, a $100 sale pays the consignor $40 and the store keeps $60.
How do I calculate a consignment split?
Multiply the final sale price by the consignor's percentage — that's their payout; the store keeps the rest. $85 sale at 50/50 = $42.50 each. If the item sold at a discount, calculate on the actual selling price unless your agreement says otherwise.
Is the split calculated before or after sales tax?
Almost always before. Tax is collected on top of the price and remitted to the government — it isn't revenue, so it isn't split.
Can different consignors have different splits?
Yes — most established stores run a standard rate with negotiated exceptions for their best consignors. Tracking per-consignor rates accurately is one of the main reasons stores adopt consignment software.