Go to PayPal and click the Sign Up link at the top of the page.
PayPal fees are the same for every type of PayPal account—Personal, Premier, and Business. Find out more about PayPal fees.
First, contact your buyer and decide together how you'll refund the money. If you used PayPal, refund the amount by going to PayPal's MyAccount page, and then clicking the History tab. Find the payment and click Details, and then click the Issue refund link. Enter the refund amount, and then click Continue. After you've confirmed the details, click Process refund.