From the horses [-]ass[/-] mouth, here's their fee listing.
eBay.com Fees
Basically, it's 20 cents if you start your listing at 99 cents. When it goes up to whatever and sells... then their "final value fee" is based on the final price.
$0.01 - $25.00
5.25% of the closing value
$25.01 - $1,000.00
5.25% of the initial $25.00 ($1.31), plus 3.25% of the remaining closing value balance ($25.01 to $1,000.00)
Equal to or Over $1000.01
5.25% of the initial $25.00 ($1.31), plus 3.25% of the initial $25.01 - $1,000.00 ($31.69), plus 1.50% of the remaining closing value balance ($1000.01 - closing value)
Then they [-]nickel and dime[/-] charge you based on how many photos you want and/or if you want to set a reserve (min. final price you're willing to accept), and a whole host of other things
I sold something for $45-ish, the fee came to $2-something after all the fees. I don't recall how bad Paypal hoses you.
-CC