No. Not on zaps.
Discussion
So no tax at all related to zaps ?
This is highly surprising. I honestly wonder why Apple changed their mind
I don't think eBay or Paypal pays Apple 30% of money transferred either.
It's not a commercial relationship between app(company) and user but P2P. I don't see why they could charge it.
That’s the whole reason why Damus had to remove note zaps, because Apple wanted the 30% tax on the zaps