Tax rates & value-added tax (VAT)

In some countries, prices shown to buyers on search and detail pages must equal the amount paid at time of payment. This means that all taxes (including VAT) must be included in the price.

We currently support tax-inclusive pricing in the following countries:

  • Australia, Austria, Bahrain, Belarus, Belgium, Brazil, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, India, Ireland, Italy, Israel, Japan, Latvia, Liechtenstein, Lithuania, Luxembourg, Malaysia, Malta, Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, Romania, Russia, Saudi Arabia, Serbia, Singapore, Slovakia, Slovenia, South Africa, South Korea, Spain, Sweden, Switzerland, Taiwan, Turkey, United Arab Emirates, United Kingdom

Region & country-specific guidelines

These guidelines describe how taxes work within Play Console. Google cannot provide you with tax advice. Please consult your tax advisor for guidance on how taxes may impact you and your sales to customers on Google Play.

Australia

Developers located in Australia

If you're located in Australia, you're responsible for determining, charging, and remitting GST on all Google Play Store paid app and in-app purchases made by customers in Australia.

Developers located outside of Australia

Due to tax laws in Australia, Google is responsible for determining, charging, and remitting 10% GST to the appropriate authority for all Google Play Store paid app and in-app purchases made by customers in Australia.

You don't need to calculate and send GST separately for purchases made by customers in Australia. If you were previously collecting GST in Australia, you no longer need to do so.

Bahrain

Developers located in Bahrain

If you're located in Bahrain, you're responsible for determining, charging, and remitting VAT on all Google Play Store paid app and in-app purchases made by customers in Bahrain.

Developers located outside of Bahrain

Due to tax laws in Bahrain, Google is responsible for determining, charging, and remitting VAT to the appropriate authority for all Google Play Store paid app and in-app purchases made by customers in Bahrain.

You don't need to calculate and send VAT separately for purchases made by customers in Bahrain. If you were previously collecting VAT in Bahrain, you no longer need to do so.

Belarus

Developers located in Belarus

If you're located in Belarus, you're responsible for determining, charging, and remitting VAT for all Google Play Store paid app and in-app purchases by customers in Belarus.

Developers located outside of Belarus

Due to tax laws in Belarus, Google is responsible for determining, charging, and remitting a 20% VAT to the appropriate authority for all Google Play Store paid app and in-app purchases by customers in Belarus.

If you're located outside of Belarus, you don't need to calculate and send VAT separately for purchases by customers in Belarus. If you were previously collecting VAT in Belarus, you no longer need to do so.

Canada

Developers located in Canada

If you’re located in Canada and registered for Quebec Sales Tax (QST) or Saskatchewan Provincial Sales Tax (SK PST), you’re responsible for determining, charging, and remitting QST or SK PST for all Google Play Store paid app and in-app purchases by customers in Quebec or Saskatchewan. 

If you are not registered for QST or SK PST (or if you fail to provide us with your QST or SK PST tax information), starting December 1, 2020, Google will assume you are not registered for QST or SK PST and will determine, charge, and remit QST or SK PST for paid app and in-app purchases made by Quebec or Saskatchewan customers. Unless you inform Google that you are registered for QST or SK PST, you will not be able to enable collection of QST or SK PST for purchases made by customers in Quebec or Saskatchewan on Google Play.

Updating your Canadian Tax Registration Information

For Canadian tax purposes, Google must collect your QST or SK PST tax information. Here’s how you can provide Google with your QST or SK PST tax information: 

  1. Sign in to your Play Console.
  2. On the left menu, click Settings Settings > Payment Settings > Manage sales tax.
  3. In the “Settings” section, click Manage Settings.
  4. Scroll down to "Canada tax info" and click Edit Pencil icon / edit icon.
  5. Enter or update your:
    • QST Registration Number in the “Quebec Sales Tax Registration Number” field or 
    • Saskatchewan PST Registration Number in the “Saskatchewan Provincial Sales Tax Number” field.
  6. Click Save.

Developers located outside of Canada

If you’re not located in Canada, starting December 1, 2020 Google will be responsible for determining, charging, and remitting QST or SK PST for all Google Play Store paid app and in-app purchases made by customers in Quebec or Saskatchewan. 

You will not be able to enable collection of QST or SK PST for purchases made by customers in Quebec or Saskatchewan on Google Play.

Chile

Developers located in Chile

If you’re located in Chile, you’re responsible for determining, charging, and remitting VAT for all Google Play Store paid app and in-app purchases by customers in Chile.

Separately, if you are not VAT registered, Google will be applying a 19% Value Added Tax (VAT) on the Service Fee charged due to the expansion of the tax legislation in Chile. The 19% VAT charge will be reflected separately from the Service Fee.

Your tax registration status determines the taxes you are charged in Chile. Here’s how you can provide Google with your tax registration status to determine your value-added tax (VAT) applicability:

  1. Sign in to your Play Console.
  2. On the left menu, click Settings Settings > Payment Settings > Manage sales tax.
  3. In the “Settings” section, click Manage Settings.
  4. Scroll down to "Chile tax info" and click Edit Pencil icon / edit icon.
  5. Enter the following information:
    • Are you registered in Chile as a VAT taxpayer?
      • Select Yes if you're registered.
    • Are you exempt from additional tax (Impuesto adicional)?
      • Select Yes if you're exempt.
  6. Click Save.

Developers located outside of Chile

Due to tax laws in Chile, Google is responsible for determining, charging, and remitting VAT to the appropriate authority for all Google Play Store paid app and in-app purchases made by customers in Chile. You don't need to calculate and send VAT separately for purchases made by customers in Chile. If you were previously charging and collecting VAT in Chile, you no longer need to do so.

Colombia

If you are not VAT registered (not under regimen comun), Google will be applying a 19% Value Added Tax (VAT) on the Service Fee charged due to the expansion of the tax legislation in Colombia. The 19% VAT charge will be reflected separately from the Service Fee.

Your tax registration status affects the taxes you are charged in Colombia. Here’s how you can provide Google with your tax registration status to determine your value-added tax (VAT) applicability:

  1. Sign in to your Play Console.
  2. On the left menu, click Settings Settings > Payment Settings > Manage sales tax.
  3. In the “Settings” section, click Manage Settings.
  4. Scroll down to "Colombia tax info" and click Edit Pencil icon / edit icon.
  5. Enter the following information:
    • Are you registered under Regimen comun?
      • Select Yes if you're registered.
    • Numero de Identificación Tributaria (NIT)
      • Enter your Colombian NIT.
    • Please upload your RUT form (Unique Tax Registration form)
      • Click Choose File and upload your RUT document in PDF format.
  6. Click Save.
European Union

Due to VAT laws in the European Union (EU), Google is responsible for determining, charging, and remitting VAT for all Google Play Store digital content purchases by EU customers. Google will send VAT for EU customers' digital content purchases to the appropriate authority.

You don't need to calculate and send VAT separately for EU customers. Even if you're not located in the EU, this change in VAT laws will still apply.

See an example
Before EU VAT change on January 1, 2015 After EU VAT change on January 1, 2015

Assuming app price in country is £1 and VAT is 20%

Developer revenue after 70/30 split & remitting VAT: £0.58

  • Example: £0.83 * 0.7 = 0.58
  • Pre-VAT price * 70%

Buyer is assessed EU VAT: £0.17

  • Example: £1 - (£1 * 1/1.2) = £0.17
  • App price - (App price * 1/(1+tax rate))

Developer receives from Google: £0.75

Developer remits EU VAT: £0.17

Assuming app price in country is £1 and VAT is 20%

Developer revenue after 70/30 split & remitting VAT: £0.58

  • Example: £0.83 * 0.7 = 0.58
  • Pre-VAT price * 70%

Buyer is assessed EU VAT: £.17

  • Example: £1 - (£1 * 1/1.2) = £0.17
  • App price - (App price * 1/(1+tax rate))

Developer receives from Google: £0.58

Google remits EU VAT: £0.17

For developers who didn't set VAT rates for apps and content for applicable EU countries, here's how the change can affect you:

Before EU VAT change on January 1, 2015 After EU VAT change on January 1, 2015

Assuming app price in country is £1 and developer didn't set VAT rate.

Developer revenue after 70/30 split

  • Example: £1 * 0.7 = 0.70
  • App price in country * 70%

Developer receives from Google: £0.70

Assuming app price in country is £1 and VAT is 20%

 

Developer revenue after 70/30 split & remitting VAT: £0.58

  • Example: £0.83 * 0.7 = 0.58
  • Pre-VAT price * 70%

Buyer is assessed EU VAT: £0.17

  • Example: £1 - (£1 * 1/1.2) = £0.17
  • App price - (App price * 1/(1+tax rate))

Developer receives from Google: £0.58

Google remits EU VAT: £0.17

VAT rates used for EU customer app and content purchases

Here's how to check the VAT rates used for EU customer app and content purchases.

  1. Sign in to your Play Console.
  2. On the left menu, click Settings Settings > Payment Settings > Manage sales tax.
  3. Under "European Union," click Show.
India

Developers located in India

If you're located in India, it is your responsibility to determine whether you need to obtain a Goods & Services Tax identification number (GSTIN) and to determine any applicable tax.

Developers located outside of India

Due to tax laws in India, Google is responsible for determining, charging, and remitting GST to the appropriate authority for all Google Play Store paid app and in-app purchases made by customers in India.

You don't need to calculate and send GST separately for purchases made by customers in India. If you were previously collecting GST in India, you no longer need to do so.

Related content

For more information, go to India Goods and Services Tax.

Japan

If you offer paid apps or in-app purchases to customers in Japan, beginning October 1, 2015, a change in Japan Consumption Tax Law (JCT) affects your tax responsibilities in Japan. If you have specific questions related to your tax responsibilities in Japan, consult your tax advisor.

Developers located outside of Japan

If you're located outside of Japan and offer paid apps or in-app purchases to customers in Japan, you're responsible for charging, remitting, and reporting on any JCT to the National Tax Agency in Japan.

Developers located in Japan

If you're located in Japan and offer paid apps or in-app purchases to customers in Japan, beginning October 1, 2015, the Google Play service fee charged by Google Asia Pacific Limited is now considered a business-to-business (B2B) transaction.

You're responsible for assessing and reporting JCT for the B2B services provided by a foreign entity to the National Tax Agency in Japan. JCT will not be automatically added to your app's service fees.

Mexico

Developers located in Mexico

If you’re located in Mexico, you’re responsible for determining, charging, and remitting VAT for all Google Play Store digital content purchases by customers in Mexico.

Starting on August 1, 2020, Google will be applying a 16% Value Added Tax (VAT) on the service fee charged due to the expansion of the tax legislation in Mexico. The 16% VAT charge will be reflected separately from the service fee.

Developers located outside of Mexico

If you’re located outside of Mexico, you’re responsible for determining, charging, and remitting VAT for all Google Play Store digital content purchases by customers in Mexico.

Russia

Developers located in Russia

If you're located in Russia, you're responsible for determining, charging, and remitting VAT on all Google Play Store paid app and in-app purchases made by customers in Russia.

Developers located outside of Russia

Due to tax laws in Russia, Google is responsible for determining, charging, and remitting an 20% VAT to the appropriate authority for all Google Play Store paid app and in-app purchases made by customers in Russia.

You don't need to calculate and send VAT separately for purchases made by customers in Russia. If you were previously collecting VAT in Russia, you no longer need to do so.

Saudi Arabia

Developers located in Saudi Arabia

If you're located in Saudi Arabia, you're responsible for determining, charging, and remitting VAT for all Google Play Store paid app and in-app purchases by customers in Saudi Arabia.

Developers located outside of Saudi Arabia

Due to tax laws in Saudi Arabia, Google is responsible for determining, charging, and remitting a 5% VAT to the appropriate authority for all Google Play Store paid app and in-app purchases by customers in Saudi Arabia.

If you're located outside of Saudi Arabia, you don't need to calculate and send VAT separately for purchases by customers in Saudi Arabia. If you were previously collecting VAT in Saudi Arabia, you no longer need to do so.

Serbia

Developers located in Serbia

If you're located in Serbia, you're responsible for determining, charging, and remitting VAT on all Google Play Store paid app and in-app purchases made by customers in Serbia.

Developers located outside of Serbia

Due to tax laws in Serbia, Google is responsible for determining, charging, and remitting a 20% VAT to the appropriate authority for all Google Play Store paid app and in-app purchases made by customers in Serbia.

You don't need to calculate and send VAT separately for purchases made by customers in Serbia. If you were previously collecting VAT in Serbia, you no longer need to do so.

South Korea

Developers located in South Korea

If you're located in South Korea, you're responsible for determining, charging, and remitting VAT for all Google Play Store digital content purchases by customers in South Korea.

Developers located outside of South Korea

Due to tax laws in South Korea, Google is responsible for determining, charging, and remitting a 10 percent VAT to the appropriate authority for all Google Play Store paid apps and in-app purchases by customers in South Korea for developers located outside of South Korea.

As a result, if you're located outside of South Korea, you don't need to calculate and send VAT separately for purchases by customers in South Korea. If you were previously collecting VAT in South Korea, you no longer need to do so.

United Arab Emirates

Developers located in the United Arab Emirates

If you're located in the United Arab Emirates, you're responsible for determining, charging, and remitting VAT for all Google Play Store paid app and in-app purchases by customers in the United Arab Emirates.

Developers located outside of the United Arab Emirates

Due to tax laws in the United Arab Emirates, Google is responsible for determining, charging, and remitting a 5% VAT to the appropriate authority for all Google Play Store paid app and in-app purchases by customers in the United Arab Emirates.

If you're located outside of the United Arab Emirates, you don't need to calculate and send VAT separately for purchases by customers in the United Arab Emirates. If you were previously collecting VAT in the United Arab Emirates, you no longer need to do so.

United States

Alabama, Arizona, Arkansas, California, Colorado, Connecticut, District of Columbia, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Nebraska, Nevada, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, Puerto Rico, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, and Wyoming

In accordance with sales tax requirements, Google is responsible for determining, charging, and remitting  sales tax for Google Play Store app and in-app purchases by customers in these states. Google will collect and remit sales tax to the appropriate tax authority, as applicable.

You don't need to calculate and send sales tax separately for customers in these states. Even if you're not located in the United States, this treatment will still apply.

Other countries & regions

Due to VAT and Goods and Services Tax (GST) laws, Google is responsible for determining, charging, and remitting VAT or GST for all Google Play Store paid app and in-app purchases made by customers in the following locations:

  • VAT: Albania, Indonesia, Liechtenstein, Morocco, Norway, South Africa, Taiwan, Turkey
  • GST: New Zealand, Singapore
  • Service Tax: Malaysia

Google will send VAT or GST for paid app and in-app purchases made by customers in these countries to the appropriate authority. You don't need to calculate and send VAT or GST separately for customers in these countries.

Here's how to review the VAT or GST rates used for paid app and in-app purchases in these countries:

  1. Sign in to your Play Console.
  2. On the left menu, click Settings Settings > Payment Settings > Manage sales tax.

Change app prices

To learn how to set up and change app prices, go to set up prices & app distribution.

If you offer apps in tax-inclusive countries, the tax rate set in your Play Console will be applied to your existing tax-exclusive prices.

In countries where developers are responsible for remitting VAT to the appropriate tax authority, Google will pass on the entire tax amount collected to the developer, and calculate the service fee off the net price of the product.

See an example
Assuming app price in country is 100JPY and VAT is 20%:

Developer receives from Google: 75JPY

Developer remits VAT: 17JPY

  • Example: 100JPY - (100JPY * 1/1.2) = 17JPY
  • App price - (App price * 1/(1+tax rate))

Developer revenue after 70/30 split & remitting VAT: 58JPY

  • Example: 83JPY * 0.7 = 58JPY
  • Pre-VAT price * 70%
Importing CSV files for in-app products

If you're importing CSV files with in-app products, please keep tax-inclusive pricing in mind.

  • If you use auto-converted pricing, you can provide a tax-exclusive default price. Tax-inclusive prices will be auto-converted.
  • If you don't use auto-converted pricing, prices must include tax.

Local prices for in-app products

To prevent the local price for your country's default currency from being auto-filled for in-app products, you need to specify the in-app products' price twice in the CSV files you import:

  • The first price sets an in-app product's default price.
  • The second price sets an in-app product's local price.

Note: To import CSV files with in-app products, go to create a managed product.

Other countries

If you're offering apps in a country other than those listed above, you're responsible for determining the applicable tax rate for your apps in all jurisdictions and for remitting the taxes to the appropriate taxing authority (which may be different to the tax authority in your own location). The tax rates you specify automatically apply when the buyer checks out. Google is unable to provide you with tax advice and you should consult your own tax advisor.

Check your tax rates

  1. Sign in to your Play Console.
  2. On the left menu, click Settings Settings > Payment Settings > Manage sales tax.
  3. Find the region where you'd like to change tax settings.
  4. Next to "Tax rates," select the pencil icon Pencil icon / edit icon.
  5. Enter the tax rate.
  6. Click Save.
See an example

The sales tax rate will be a percentage of the price of your app. For example:

Sales tax rate App price Sales tax Total app price
20% $10 $2.00 $12.00

For developers in Argentina

At this time, if you're a developer in Argentina offering apps on Google Play, please be aware that there is not a mechanism provided for collecting sales taxes, value added taxes, or other taxes. It is your responsibility as the merchant of record to:

  1. Determine if you are legally required to collect taxes,
  2. Gross-up the application price to include any taxes, and
  3. Remit any required taxes to the relevant taxing authority. You're responsible for any withholding taxes arising from the sale of the apps, and any payments from Google will be made net of withholding taxes.
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