The rake on Full Tilt depends on how many players there are dealt cards and what stakes you're playing. At 10nl it seems to be 10% up to $2 in a 9-handed game, and at 25nl it seems to be 5% up to $3 in a 9-handed game. You can check it out here: http://www.fulltiltpoker.com/rake.php
Basically, don't play 10nl or heads up, amirite?
Rake isn't taken out of hands that don't see a flop or uncalled bets.