Main benfit of Business Account
- Accept Credit Card
- Allow Recurring Payment.
Business Account doesn't seems to incur additional setup/upgrade/annual fee, and the transaction fee of Business and Personal account seems to be the same.
- https://www.paypal.com/webapps/mpp/paypal-seller-fees
- https://www.paypal.com/webapps/mpp/merchant-fees
- https://www.paypal.com/webapps/mpp/paypal-fees
References: