<p>Although data envelopment analysis (DEA) has been widely used to address fixed cost allocation problems from an efficiency perspective, such allocations may lead to imbalanced cost burdens and unequal payoffs among DMUs, thereby raising fairness concerns. This paper proposes an approach to determine fixed cost and common revenue allocations that jointly maximize fairness-based payoffs and efficiencies for all decision-making units (DMUs) under dual fairness concerns. The dual concerns involve fairness-based payoffs capturing DMUs’ perceived fairness and the fairness of fixed cost and common revenue allocation. The former gives rise to a possible set of fairness-based Nash equilibrium fixed cost and common revenue allocations maximize all DMUs’ fairness-based payoffs. To ensure that all DMUs achieve maximum efficiency after allocation, a common-weights DEA model is integrated with the equilibrium possible set, resulting in a non-empty possible set of allocations. Furthermore, three fairness principles of allocations are proposed: one emphasizing fairness in fixed cost allocation, one focusing on fairness in common revenue allocation, and one balancing the trade-off between the two. Based on these principles, three fairness-oriented fixed cost and common revenue allocations are derived from the non-empty possible set. Finally, a numerical example is presented to demonstrate the effectiveness of the proposed methodology. The results show that the proposed approach not only incorporates fairness considerations but also ensures that both the efficiencies and fairness-based payoffs of all DMUs are maximized.</p>