When I issue a refund, are the transaction fees returned?

When you issue a refund, we'll return part of the transaction fees to you. For full refunds, the fixed fee portion of the commercial transaction fees will be retained. For partial refunds, the pro-rata share of the fixed fee portion of the commercial transaction fee will be retained. 

For more details on fees for refunded payments, please click Legal at the bottom of any PayPal page and check out our User Agreement.