By default, no. Commission starts from the order’s line-item base (not tax/shipping unless you turn those on). Order discounts also reduce the commission base (line items are scaled by discounts before percentage commission is applied). In Settings → Business Settings you can turn on “Include tax/VAT in commission calculation” and/or “Include shipping in commission calculation” to add them to the base.
Go to Settings > Business settings > Commission calculation > toggle on both "Include tax/VAT in commission calculation" and "Include shipping in commission calculation." The Settings guide explains how high-impact configuration choices affect the rest of your program.