When I refund a PayPal payment, 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 view "Refund fee" in the "Fee" section of our User Agreement.