diff --git a/src/transactions/transaction-fees.service.spec.ts b/src/transactions/transaction-fees.service.spec.ts
new file mode 100644
index 0000000..a654b96
--- /dev/null
+++ b/src/transactions/transaction-fees.service.spec.ts
@@ -0,0 +1,48 @@
+import { TransactionFeesService } from './transaction-fees.service';
+
+describe('TransactionFeesService', () => {
+  let service: TransactionFeesService;
+
+  beforeEach(() => {
+    service = new TransactionFeesService();
+  });
+
+  it('calculates fees correctly for a standard amount', () => {
+    const result = service.calculateFees(100_000);
+
+    expect(result.transactionAmount).toBe(100_000);
+    expect(result.platformFee).toBe(1_500);       // 1.5%
+    expect(result.platformFeeRate).toBe(0.015);
+    expect(result.agentCommission).toBe(3_000);   // 3%
+    expect(result.agentCommissionRate).toBe(0.03);
+    // tax = (100000 + 1500 + 3000) * 0.08 = 8360
+    expect(result.tax).toBe(8_360);
+    expect(result.taxRate).toBe(0.08);
+    expect(result.totalFees).toBe(12_860);
+    expect(result.totalAmount).toBe(112_860);
+  });
+
+  it('uses custom agent commission rate when provided', () => {
+    const result = service.calculateFees(100_000, 0.05);
+
+    expect(result.agentCommission).toBe(5_000);
+    expect(result.agentCommissionRate).toBe(0.05);
+  });
+
+  it('returns zero fees for zero amount', () => {
+    const result = service.calculateFees(0);
+
+    expect(result.platformFee).toBe(0);
+    expect(result.agentCommission).toBe(0);
+    expect(result.tax).toBe(0);
+    expect(result.totalFees).toBe(0);
+    expect(result.totalAmount).toBe(0);
+  });
+
+  it('rounds to 2 decimal places', () => {
+    const result = service.calculateFees(333.33);
+
+    expect(result.platformFee).toBe(5);           // 333.33 * 0.015 = 4.99995 → 5
+    expect(Number.isInteger(result.platformFee * 100)).toBe(true);
+  });
+});
diff --git a/src/transactions/transaction-fees.service.ts b/src/transactions/transaction-fees.service.ts
new file mode 100644
index 0000000..8eba23a
--- /dev/null
+++ b/src/transactions/transaction-fees.service.ts
@@ -0,0 +1,42 @@
+import { Injectable } from '@nestjs/common';
+import { FeeBreakdown } from './dto/transaction.dto';
+
+/** Default fee rates */
+const PLATFORM_FEE_RATE = 0.015; // 1.5%
+const DEFAULT_AGENT_COMMISSION_RATE = 0.03; // 3%
+const TAX_RATE = 0.08; // 8%
+
+@Injectable()
+export class TransactionFeesService {
+  /**
+   * Calculate all fees for a given transaction amount.
+   * @param amount - The base transaction amount
+   * @param agentCommissionRate - Optional override for agent commission rate (0–1)
+   */
+  calculateFees(amount: number, agentCommissionRate?: number): FeeBreakdown {
+    const commissionRate = agentCommissionRate ?? DEFAULT_AGENT_COMMISSION_RATE;
+
+    const platformFee = this.round(amount * PLATFORM_FEE_RATE);
+    const agentCommission = this.round(amount * commissionRate);
+    const taxableAmount = amount + platformFee + agentCommission;
+    const tax = this.round(taxableAmount * TAX_RATE);
+    const totalFees = this.round(platformFee + agentCommission + tax);
+    const totalAmount = this.round(amount + totalFees);
+
+    return {
+      transactionAmount: amount,
+      platformFee,
+      platformFeeRate: PLATFORM_FEE_RATE,
+      agentCommission,
+      agentCommissionRate: commissionRate,
+      tax,
+      taxRate: TAX_RATE,
+      totalFees,
+      totalAmount,
+    };
+  }
+
+  private round(value: number): number {
+    return Math.round(value * 100) / 100;
+  }
+}