specification: FinOps Framework
specificationVersion: '1.0'
schema: https://www.finops.org/framework/
provider: Toss Payments
providerId: toss-payments
created: '2026-07-12'
modified: '2026-07-12'
reconciled: false
tags:
- Payments
- Payment Gateway
- South Korea
- Fintech
- FinOps
- Cost Management
- FOCUS
description: >-
  FinOps view of Toss Payments spend. Unlike a typical SaaS API, Toss Payments
  charges no fee for API access - cost is incurred as a per-transaction payment
  processing fee (PG fee) on the value of each approved payment. The dominant
  cost driver is the effective fee rate per payment method (card, easy-pay
  wallet, virtual account, bank transfer, mobile phone), which is set by the
  merchant contract and varies by industry/sales category and merchant grade.
  Card processing is publicly cited around 4.3% including 10% VAT for direct
  sign-up; other methods differ and virtual account is typically a fixed fee per
  deposit. Settlement (payout to the merchant) and, for marketplaces, seller
  payouts add timing and balance considerations rather than new fees. Because
  effective rates are contract-specific and not fully public, per-unit amounts
  are not reconciled here.
notes: >-
  Model the effective blended fee rate from your own settlement data (the
  Settlements API returns per-transaction fee and payOutAmount), since headline
  rates vary by contract and method. VAT (10%) applies on top of Korean card
  fees. Verify current method-by-method rates on the Toss Payments fee page.
sources:
- https://www.tosspayments.com
- https://www.tosspayments.com/about/fee
- https://docs.tosspayments.com/reference
- https://focus.finops.org/focus-specification/v1-3/
alignedWith:
  framework: FinOps Foundation Framework
  frameworkUrl: https://www.finops.org/framework/
  dataSpec: FOCUS
  dataSpecVersion: '1.3'
  dataSpecUrl: https://focus.finops.org/focus-specification/v1-3/
publisherName: Toss Payments
serviceCategory: Payments and Financial Services
billingModel:
  pricingCategory: Usage-Based
  billingFrequency: Per-Transaction
  billingCurrency: KRW
  chargeCategories:
  - Usage
  - Tax
  - Adjustment
focusColumns:
  ServiceName: Toss Payments PG
  ServiceCategory: Payments and Financial Services
  ProviderName: Toss Payments
  PublisherName: Toss Payments
  InvoiceIssuerName: Toss Payments
  BillingCurrency: KRW
  ChargeCategory: Usage
  PricingCategory: Usage-Based
meters:
- name: card_transaction_fee
  description: Percentage fee on approved card payment value (publicly cited around 4.3% incl. VAT for direct sign-up; contract-dependent).
  unit: transaction_value
  aggregation: sum
  dimensions:
  - account
  - method
  - card_company
- name: easy_pay_transaction_fee
  description: Percentage fee on approved easy-pay/wallet payment value (Toss Pay, KakaoPay, Naver Pay; contract-dependent).
  unit: transaction_value
  aggregation: sum
  dimensions:
  - account
  - provider
- name: virtual_account_fee
  description: Fee per virtual account deposit (typically fixed per transaction; contract-dependent).
  unit: transaction
  aggregation: sum
  dimensions:
  - account
  - bank
- name: transfer_fee
  description: Fee on approved bank transfer payments (percentage or fixed; contract-dependent).
  unit: transaction_value
  aggregation: sum
  dimensions:
  - account
- name: vat
  description: 10% Korean VAT applied on top of card processing fees.
  unit: currency
  aggregation: sum
  dimensions:
  - account
principles:
- name: Visibility
  description: Pull per-transaction fee and payOutAmount from the Settlements API to compute an effective blended fee rate by method rather than relying on headline rates.
- name: Allocation
  description: Tag payments with orderId / customerKey per product or team so processing fees map to internal cost centers and revenue lines.
- name: Optimization
  description: Steer customers toward lower-fee methods where appropriate, negotiate method-by-method rates by volume and merchant grade, and reconcile refunds/cancellations which reverse fees.
- name: Accountability
  description: Review monthly settlement reports against expected fee rates; assign an owner for the merchant contract and its per-method rate schedule.
maintainers:
- FN: Kin Lane
  email: kin@apievangelist.com