Payments

Submit your non-US tax info to Google

Tax residency information, non-US withholding and reporting

Next: Find your contracting entity for tax information

Depending on your location or the location of your business, Google may be required to collect tax-related information from you. If you have to provide your tax information to Google, you can do so from the "Payments" page in your AdSense account. Not everyone is required to provide tax information.

Important: Google can't provide advice on tax issues. Consult your tax adviser to better understand your tax situation.

Submit your tax information

Sign in to your AdSense account.
Click Payments, then Payments info.
Click Manage settings.
Scroll to "Payments profile" and click edit next to the country you’re providing tax info for.
Click Manage tax info.
On this page you'll find a guide that helps you select the appropriate form for your tax situation.

Note: To find your completed tax information, you follow the same instructions.

Location-specific information

Select your governmental entity of interest for location-specific tax information.

Ireland

Note: The status of Tax residency information related to tax exemption with Ireland does not result in account limitations, or impact payouts or withholding tax at the moment.

Documents to submit:

For Ireland, prove tax residency by providing at least one of the listed documents listed for your circumstance.

For organizations:

Tax residency certificate issued by your local government

For individuals:

Tax residency certificate issued by your local government
Taxpayer ID card
Unexpired national ID card issued by the government with a local address that shows you are a tax resident of the issuing country

Types of documents that cannot be accepted:

Passports
Driving licenses
Articles of incorporation

Singapore

Note: The status of tax residency information related to tax exemption with Singapore does not result in account limitations, or impact payouts or withholding tax at the moment.

Documents to submit:

For Singapore, for both organizations and individuals, prove tax residency by providing a tax residency certificate issued by your local government.

Taiwan

Why are we collecting the information?

Google is obligated to withhold tax on payments made to you from customers in Taiwan under local Taiwan tax legislation, where such payments are associated with sales you have made to end users through the Play Store, unless you

are able to provide any Taiwan VAT ID/tax registration in Taiwan, or
have obtained tax exemption approval in Taiwan

Document to submit (for tax exemption):

To prove exemption, provide the tax exemption approval letter issued by the Taiwan tax office that reflects an agreement with Google Play.

Note: If any documents you provide aren't in English, also attach a translated version for our review.

Tax exemption approval letter requirements

Requirements for any tax exemption approval letter you upload:

Must be issued by the Taiwan tax office.
Must reflect your arrangement with the Google Play Platform.
The information in your letter must match exactly the information in your Google payments profile.
Must be in the PDF, PNG, or JPEG format and less than 50 MB in size.

FAQs

Submitting your tax info

Why am I being asked to complete this form?

We need your tax information because you earn money through Google products, buy Google services that require your tax information, and/or are paid through Google entities located in countries that require it. Where Google is required to withhold taxes on our payments to you, submitting your tax information allows Google to apply the correct withholding rate and ensure that timely payments are made.

Can the withholding rate be reduced?

The rate of withholding depends on several factors, which Google needs your tax information to determine. If your country/region has a tax treaty with the country/region where you earn money through Google products, withholding may be reduced.

What happens if I don’t complete this form?

Your payout may be subject to a higher withholding tax deduction if local tax law requires taxes to be withheld from your payout.

Note: The status of tax residency information related to tax exemption with Ireland or Singapore will not result in account limitations, or impact payouts or withholding tax. We will let you know in the event of any changes.

What's the status of my tax info?

Your information has one of the following statuses:

In review

Your submitted tax information is being reviewed. If additional documents are required to validate your tax information or verify your identity, we'll notify you in the Google payments center and by email.

Action Required

Further tax information is required to verify your identity or the accuracy of the information already submitted.

Accepted

Your tax information has been submitted, reviewed, and accepted.

Declined

Your tax information may be declined because the document you uploaded may have been:

Blurry or unclear
Expired or not a type we accept
Missing pages or information, such as a signature

If your information is declined, we will notify you in the Google payments center and by email. Make sure the documents you upload are clear, current, and complete.

Note: Reviews may take up to 7 business days.

Tax residency info

Proof of tax residency

A business or individual’s tax residency country/region is where they are responsible for paying taxes. The country in which you reside is not necessarily your tax residency country. To determine your status, consult a tax adviser or your country/region’s tax residency criteria.

Google requires proof of tax residency to determine our withholding obligation on the payments made to you.

For more information, refer to Tax residency certificates (TRC)

Tax residency certificates (TRC)

A tax residency certificate is a specific document that indicates the taxpayer's residency. A government issues such a certificate to prevent tax fraud resulting from the incorrect application of the provisions of international treaties on the avoidance of double taxation. You can use a TRC to show that you deserve to benefit from the application of double tax treaties, and to comply with local tax regulations.

Requirements for a tax residency certificate:

Is a government-issued document created for the purpose of validating tax residency.
If the TRC indicates a country related to a tax treaty, the treaty must pertain to the country.

Official names of TRCs for selected countries

The table presents official names for Tax Residency Certificates for entities and individuals in selected countries.

Tax treaties

How do I determine whether I qualify for a tax treaty benefit?

Consult a tax adviser or your tax residency country’s guidance to determine what income tax treaties are in place and whether the type of income you receive from Google is included in a specific tax treaty provision.

Can Google help make this determine if I qualify for a tax treaty?

Unfortunately, Google can’t make this determination for you. You may need to seek professional tax advice to determine your treaty eligibility.

Do I need to complete the form if I’m not claiming treaty benefits?

Even if you're not claiming any treaty benefits, Google may still be legally required to withhold and report taxes on income earned through our products. Therefore, your tax information may still be required.

General questions

If I have questions while I complete the form, where can I go for help?

If you need help to resolve technical issues, contact Google support. However, Google can't provide you with tax advice. If you need tax advice, speak with a professional tax adviser.

What if I’m not the right person to submit tax information?

If you're not the right person to submit tax information, you can forward the email to the correct person within your organization to sign in. That person must have administrator access to the Google payments profile. They can then use the information provided in the email to submit tax information. To give the signatory administrator access to the payments profile, follow the steps to manage users in your payments profile.

Can I complete the process on my tablet or smartphone?

We highly recommend completing this process using a laptop/desktop.

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