Tax rates and value-added tax (VAT)

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.

If you are not GST registered, Google may charge 10% GST on the service fee payable from you to Google. The 10% GST charge will be reflected separately from the service fee, where applicable.

Your tax registration status determines the taxes you're charged in Australia. Here’s how you can provide Google with your Australia tax information:

1. Open Play Console and go to the Payments profile page  (Settings > Payments profile).
2. In the "Settings" section, click Manage settings.
3. Scroll down to "Australia tax info" and click the pencil icon .
4. Select the declaration checkbox, and enter your Australia Business Number (ABN) in the “Australia Business Number” field.
5. Click Save.

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 using Google Play's billing system. You don't need to calculate and send GST separately for purchases made by customers in Australia.

For purchases made by customers in Australia using an alternative billing system, you are responsible for determining, charging, and remitting any GST due on the transaction to the appropriate authority.

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 are based in Bahrain, local VAT will not apply to the service fee payable from you to Google, but you may need to self-assess VAT.

Transactions using Google Play’s billing system

For paid app and in-app purchases made by customers in Bangladesh using Google Play’s billing system, Google takes responsibility to determine, charge, and remit VAT. Developers do not need to calculate and send VAT separately.

Transactions using alternative billing systems

Developers located in Bangladesh

For purchases made by customers from you using alternative billing systems in markets where alternative billing systems are permitted, Google may request your VAT ID. If you do not provide Google with your Bangladesh 13-digit VAT ID when requested, Google will charge you applicable VAT on the service fee payable from you to Google. The VAT charge will be reflected separately from the service fee, where applicable.

Developers located outside of Bangladesh

Google is not responsible for Bangladesh taxes on service fees payable from you to Google.

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.

If you are an Individual or Individual Entrepreneur located in Belarus, Google will apply local VAT on the service fee. The VAT amount will be reflected separately from the service fee amount.

If you are a Business organization and located in Belarus, Google will not apply local VAT on the service fee, but you may need to self assess VAT. 

Your tax status determines the taxes you’re charged in Belarus. Here’s how you can provide Google with your Belarus tax information:

1. Open Play Console and go to the Payments profile page  
2. In the "Settings" section, click Manage settings.
3. Update your Belarus tax info.
4. Click Save.

Developers located outside of Belarus

Due to tax laws in Belarus, Google is responsible for determining, charging, and remitting 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.

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

Developers located in Cambodia

If you’re located in Cambodia and don’t provide Google with your Cambodia VAT TIN, Google will charge and remit 10% VAT on the service fee to the appropriate authority where applicable. The 10% VAT charge will be reflected separately from the service fee.

Your tax information determines the taxes you're charged in Cambodia. Here’s how you can provide Google with your Cambodia tax information:

1. Sign in to the Google payments center.
2. Select Settings from the top menu.
3. In the "Cambodia VAT TIN" section, click the pencil icon and enter your Cambodia VAT TIN.
4. Click Save.

Google is responsible for determining, charging, and remitting VAT for Google Play Store paid app and in-app purchases made in Cameroon. If you are located in Cameroon, Google applies VAT on the service fees charged due to the expansion of the tax legislation in Cameroon, which is reflected separately from the service fees.

British Columbia

Google is responsible for determining, charging, and remitting British Columbia Provincial Sales Tax (BC PST) for all Google Play Store paid app and in-app purchases made by customers in British Columbia.

If you are located in British Columbia, Google will apply BC PST on the service fee. The BC PST amount will be reflected separately from the service fee.

Manitoba

Google is responsible for determining, charging, and remitting Manitoba Retail Sales Tax (MB RST) for all Google Play paid apps and in-app purchases made by customers in Manitoba. If you were previously collecting MB RST through Play Console, you no longer control this setting.

Quebec

Developers Located in Canada without Quebec Tax ID or Located Outside Canada

Google is responsible for determining, charging, and remitting Quebec Sales Tax (QST) for all Google Play paid apps and in-app purchases made by customers in Quebec if you are located in Canada and don’t provide Google with your Quebec tax ID or you are located outside Canada.

If you are located in Quebec and not registered under the regular QST regime, Google will apply QST on the service fee. The QST amount will be reflected separately from the service fee.

Developers Located in Canada with Quebec Tax ID

You are responsible for determining, charging, and remitting QST for all Google Play paid apps and in-app purchases made by customers in Quebec if you are located in Canada and provide Google with your Quebec tax ID.

If you are located in Quebec and registered under the regular QST regime, you need to provide Google with your QST ID to not be charged QST on the service fee.

Saskatchewan

Google is responsible for determining, charging, and remitting Saskatchewan Provincial Sales Tax (SK PST) for all Google Play paid apps and in-app purchases made by customers in Saskatchewan.

Updating your Canadian Tax Registration Information

For Canadian tax purposes, Google requires your Canadian tax information. If you do not provide Google with your tax ID, Google will assume that you are not registered and adjust Play Console settings accordingly. Here’s how you can provide Google with your Canadian tax information:

1. Open Play Console and go to the Payments profile page (Settings > Payments profile).
2. In the "Settings" section, click Manage settings.
3. Scroll down to "Canada tax info" and click the pencil icon .
4. Enter or update your:
   • GST/HST Registration Number
   • QST Registration Number
5. Click Save.

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. Open Play Console and go to the Payments profile page  (Settings > Payments profile).
2. In the "Settings" section, click Manage settings.
3. Scroll down to "Chile tax info" and click the pencil icon .
4. 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.
5. 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.

Developers located in Colombia

If you’re located in Colombia, you’re responsible for determining, charging, and remitting VAT for all Google Play Store paid app and in-app purchases by customers in 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. Open Play Console and go to the Payments profile page  (Settings > Payments profile).
2. In the “Settings” section, click Manage Settings.
3. Scroll down to "Colombia tax info" and click the pencil icon .
4. 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.
5. Click Save.

Developers located outside of Colombia

If you’re located outside Colombia and offer paid apps or in-app purchases to customers in Colombia, you will continue to be responsible for charging, remitting, and reporting any VAT to the Colombian tax authorities.

 

All developers

Google is responsible for determining, charging and remitting Value Added Tax (VAT) on paid apps and in-app purchases made on Google Play by customers in Côte d'Ivoire.

Developers located in Côte d'Ivoire

If you're located in Côte d'Ivoire and use an alternative billing system for customers in applicable countries, Google is responsible for determining, charging and remitting VAT on the Service fee to appropriate authorities. 

If you are registered for VAT in Côte d'Ivoire and provide Google with your Côte d'Ivoire tax identification number (TIN), your TIN will appear on your Google invoices. 

Here’s how you can provide Google with your TIN for VAT compliance purposes: 

1. Open Play Console and go to the Payments profile page.
2. In the "Settings" section, click Manage settings.
3. Scroll down to "Côte d'Ivoire tax info" and click the pencil icon and click Manage tax info
4. Navigate to the "Côte d'Ivoire" country card, click the Add tax info button, and enter your TIN
5. Click Save.

All developers

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

Developers located in Egypt

If you are located in Egypt and not registered for VAT, Google will apply VAT on the service fee. The VAT amount will be reflected separately from the service fee. 

If you are registered for VAT in Egypt and provide Google with your tax information, Google will not apply local VAT on the service fee, but you may need to self-assess VAT.

Your tax status determines the taxes you’re charged in Egypt. Here’s how you can provide Google with your Egypt tax information:

1. Open Play Console and go to the Payments profile page.
2. In the "Settings" section, click Manage settings.
3. Scroll down to "Egypt tax info" and click the pencil icon.
4. Update your tax information.
5. Click Save.

All developers

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

You don't need to calculate and send VAT separately for purchases by EU customers using Google Play’s billing system. Even if you're not located in the EU, this VAT treatment still applies.

For purchases made by customers in the EU using an alternative billing system as part of the user choice billing pilot or alternative billing without user choice program, you are responsible for determining, charging, and remitting any VAT due on the transaction to the relevant authorities.

Developers located in the EU

If you are based in an EU country other than Ireland, Google will not charge local VAT on a supply (for VAT purposes) of your app to Google. If you are based in Ireland, you are responsible to charge Irish VAT on a supply (for VAT purposes) of your app to Google.

If you are based in Ireland and sell to customers using an alternative billing system as part of the user choice billing pilot or alternative billing without user choice program, Google will charge Irish VAT on the service fee for those alternative billing transactions.

All developers

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

Developers located in Ghana

If you are located in Ghana, Google will apply local VAT on the service fee. The VAT amount will be reflected separately from the service fee amount.

All developers

Google is responsible for determining, charging, and remitting VAT for all paid app and in-app purchases of digital content and services by customers in Iceland using Google Play’s billing system. Google will send VAT for Icelandic customers' purchases using Google Play’s billing system to the appropriate authority. You don't need to calculate and send VAT separately for purchases by Iceland customers using Google Play’s billing system.

For purchases made by customers in Iceland using an alternative billing system as part of the user choice billing pilot or alternative billing without user choice program, you are responsible for determining, charging, and remitting any VAT due on the transaction to the relevant authorities.

Developers located in Iceland

If you are based in Iceland, local VAT will not apply to the service fee payable from you to Google, but you may need to self-assess VAT.

Developers located in India

If you're located in India, it is your responsibility to determine whether you need to obtain a Goods and Services Tax Identification Number (GSTIN) and to determine any applicable tax. It is your responsibility to determine and pay applicable taxes on any Google Play service fees charged by Google to you.

Due to tax laws in India, Google as a marketplace service provider, is also responsible for deducting and depositing appropriate withholding tax and GST TCS (Tax Collection at Source), if any, on account of paid apps and games (including in-app purchases) sold by you.

Developers located outside of India

Due to tax laws in India, Google as a marketplace service provider, is responsible for determining, charging, and remitting GST on your behalf for all Google Play Store paid app and in-app purchases made by customers in India. For purchases made by customers on Google Play's billing system, Google will deduct GST from your proceeds and remit such taxes and levies to the appropriate authorities.

For purchases made by customers in India using an alternative billing system, Google will collect from you applicable taxes required to be charged or deposited on sales of in-app purchases to customers in India that are processed on such alternative billing systems. Google will remit such taxes to the appropriate authorities.

Related content

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

Google is responsible for determining, charging, and remitting 11% VAT for all Google Play Store paid app and in-app purchases made by customers in Indonesia using Google Play’s billing system. Developers need not calculate and send VAT separately for purchases made by Indonesian customers using Google Play’s billing system.

For purchases made by customers in Indonesia using an alternative billing system, you are responsible for determining, charging, and remitting any VAT due on the transaction to the relevant authorities. You are also responsible for issuing invoices for purchases made by Indonesian customers using an alternative billing system.

Developers located in Indonesia

Google will charge and remit 11% VAT on the invoiced service fee to the appropriate authority, where applicable. The 11% VAT charge will be reflected separately from the service fee.

Developers located in Japan

If you’re located in Japan, you’re responsible for determining, charging, and remitting Japan Consumption Tax (JCT) for all Google Play Store paid app and in-app purchases by customers in Japan.

Developers located outside of Japan

If you're located outside of Japan, Google is responsible for determining, charging, and remitting JCT to the appropriate authority for all Google Play Store paid app and in-app purchases by customers in Japan.

For purchases made by customers in Japan using an alternative billing system, you are responsible for determining, charging, and remitting any JCT due on the transaction to the appropriate authority. You are also responsible for issuing invoices for purchases made by customers in Japan using an alternative billing system.

Separately, the Google Play service fee charged by Google is 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.

All developers

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

Developers located in Kenya

If you are located in Kenya, Google will apply local VAT on the service fee. The VAT amount will be reflected separately from the service fee amount.

All Developers

Google is responsible for determining, charging, and remitting VAT for all Google Play Store paid app and in-app purchases made by customers in Laos. You don’t need to calculate and send VAT separately for purchases made by customers in Laos.

Developers located in Laos

Google charges and remits 10% VAT on the service fee to the appropriate authority, where applicable. The VAT will be reflected separately from the service fee.

If you would like to display your VAT ID on your invoice, please update your Laos tax information by: 

1. Open Play Console and go to the Payments profile page.
2. In the "Settings" section, click Manage settings.
3. Scroll down to "Laos tax info" and click the pencil icon .
4. Enter your Laos Tax ID.
5. Click Save.

Google is responsible for determining, charging, and remitting VAT on all paid app and in-app purchases of digital content and services by customers in Liechtenstein using Google Play’s billing system. Google will send VAT for Liechtenstein customers' purchases using Google Play’s billing system to the appropriate authority. You don't need to calculate and send VAT separately for purchases by Liechtenstein customers using Google Play’s billing system.

For purchases made by customers in Liechtenstein using an alternative billing system as part of the user choice billing pilot or alternative billing without user choice program, you are responsible for determining, charging, and remitting any VAT due on the transaction to the relevant authorities.

Google is responsible for determining, charging, and remitting service tax for all Google Play Store paid app and in-app purchases made by customers in Malaysia. You don’t need to calculate and send service tax separately for purchases made by customers in Malaysia.

Developers located in Malaysia

Google will charge and remit a 8% service tax on the service fee to the appropriate authority, where applicable. The 8% service tax will be reflected separately from the service fee.

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

Starting on April 1, 2021, if you’re located outside of Mexico, Google is responsible for determining, charging, and remitting a 16% VAT to the appropriate authority for all Google Play Store paid app and in-app purchases by customers in Mexico.

You don't need to calculate and send VAT separately for Mexico customers.

Developers located in Moldova

If you’re located in Moldova, you’re responsible for determining, charging, and remitting Moldova Value Added Tax (VAT) for all Google Play Store paid app and in-app purchases made by customers in Moldova.

Developers located outside of Moldova

If you’re located outside of Moldova, Google is responsible for determining, charging, and remitting Moldova VAT to the appropriate authority for all Google Play Store paid app and in-app purchases made by customers in Moldova. You don't need to calculate and remit VAT separately for purchases made by customers in Moldova.  

Google is unable to provide you with tax advice and you should consult your tax advisor.

All developers

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

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

If you’re located in Nigeria, Google also applies Nigerian VAT on the service fee charged on purchases made by customers globally. The VAT charge will be reflected separately from the service fee within your earning reports. Google is unable to provide you with tax advice and you should consult your tax advisor.

All developers

Google is responsible for determining, charging, and remitting VAT for all paid apps and in-app purchases of digital content and services by Norwegian customers using Google Play’s billing system. Google will send VAT for Norwegian customers' purchases processed on Google Play’s billing system to the appropriate authority. You don't need to calculate and send VAT separately for purchases by Norwegian customers processed on Google Play’s billing system.

For purchases made by customers in Norway using an alternative billing system as part of the user choice billing pilot or alternative billing without user choice program, you are responsible for determining, charging, and remitting any VAT due on the transaction to the relevant authorities.

Developers located in Norway

If you are based in Norway, local VAT will not apply to the service fee payable from you to Google but you may need to self-assess VAT.

Developers located in Oman

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

Developers located outside Oman

Starting on April 16, 2021, 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 Oman.

You don't need to calculate and send VAT separately for Oman customers. 

Developers located in Peru

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

If you are not VAT registered, Google will be applying a 18% Value Added Tax (VAT) on the service fee charged due to the new tax legislation in Peru. The 18% VAT charge will be reflected separately from the service fee.

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

1. Open Play Console and go to the Payments profile page.
2. In the "Settings" section, click Manage settings.
3. Scroll down to "Peru tax info" and click the pencil icon .
4. Update your registration status.
5. Click Save.

Developers located outside of Peru

If you’re located outside Peru and offer paid apps or in-app purchases to customers in Peru, you will continue to be responsible for charging, remitting, and reporting any VAT to the Peruvian tax authorities.

All developers

Google is responsible for determining, charging, and remitting Puerto Rico sales and use tax (SUT) to the appropriate authority for all Google Play Store paid app and in-app purchases made by customers in Puerto Rico using Google Play’s billing system.

For purchases made by customers in Puerto Rico using an alternative billing system, you are responsible for determining, charging, and remitting any sales tax due on the transaction to the relevant authorities.

Developers located in Puerto Rico

If you're located in Puerto Rico, Google will apply Puerto Rico SUT on the service fee. The SUT amount will be reflected separately from the service fee amount.

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 a 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.

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 15% 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 are based in Saudi Arabia, local VAT will not apply to the service fee payable from you to Google but you may need to self-assess VAT.

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. Google will apply local VAT on the service fee. The VAT amount will be reflected separately from the service fee amount.

Developers located outside of Serbia

If you’re located outside of Serbia, Google is responsible for determining, charging, and remitting Serbia VAT to the appropriate authority for all Google Play Store paid app and in-app purchases made by customers in Serbia.

Developers located in Singapore

If you're located in Singapore, you're responsible for determining, charging, and remitting 9% Singapore Goods and Services Tax (GST) for all Google Play Store paid app and in-app purchases made by customers in Singapore.

Google may charge GST on the service fee, where applicable. The GST charge will be reflected separately from the service fee.

Developers located outside of Singapore

If you're located outside of Singapore, Google is responsible for determining, charging, and remitting 9% Singapore GST to the appropriate authority for all Google Play Store paid app and in-app purchases made by customers in Singapore. You don't need to calculate and remit GST separately for purchases made by customers in Singapore.

All Developers

Google is responsible for determining, charging, and remitting South Africa VAT to the appropriate authority for all Google Play Store paid app and in-app purchases made by customers in South Africa using Google Play’s billing system.

For purchases made by customers in South Africa using an alternative billing system, you are responsible for determining, charging, and remitting any VAT due on the transaction to the relevant authorities.

Developers located in South Africa

If you are based in South Africa, local VAT will apply to the service fee payable from you to Google.

Your South Africa VAT ID is displayed on Google invoices. Here’s how you can provide Google with your South Africa tax information:

1. Sign in to the Google payments center.
2. Select Settings from the top menu.
3. In the "South Africa VAT ID" section, click the pencil icon and enter your South Africa VAT ID.
4. Click Save.

Developers located in South Korea

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

If you do not provide Google with your Business Registration Number, Google will charge and remit 10% VAT on invoiced service fees to the appropriate authority. The 10% VAT charge will be reflected separately from the service fee, where applicable.

Your registration status determines the taxes you're charged in South Korea. Here’s how you can provide Google with your Business Registration Number:

1. Open Play Console and go to the Payments profile page  (Settings > Payments profile).
2. In the "Settings" section, click Manage settings.
3. Scroll down to "South Korea tax info" and click the pencil icon .
4. Enter your Registration Number in the “Business Registration Number” field.
5. Click Save.

Developers located outside of South Korea

Due to tax laws in South Korea, Google is responsible for determining, charging, and remitting a 10% 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.

If your customers use Google Play's billing system, you don't need to calculate and send VAT separately for purchases by customers in South Korea.

If you choose to offer additional in-app billing systems for customers in South Korea in accordance with our Payments policy, Google will collect amounts from you for taxes required to be charged on your sales to customers in South Korea that are processed on such additional in-app billing systems and will remit such taxes to the appropriate authorities

You are responsible for determining, charging, and remitting VAT on all Google Play Store paid app and in-app purchases made by customers in Switzerland.

Developers located in Switzerland

Due to local requirements in Switzerland, in some circumstances Google is required to apply Swiss VAT on service fees payable by you to Google.

Google is responsible to determine, charge and remit VAT for all Google Play Store paid app and in-app purchases made by customers located in Taiwan. Developers need not calculate and send VAT separately.

Developers located in Taiwan

If you do not provide Google with your Taiwan VAT ID, Google may charge 5% VAT on the service fee payable from you to Google. The 5% VAT charge will be reflected separately from the service fee, where applicable.

Your tax registration status determines the taxes you're charged in Taiwan. Here’s how you can provide Google with your Taiwan tax information:

1. Open Play Console and go to Payments profile  (Settings > Payments profile).
2. In the "Settings" section, click Manage settings.
3. Scroll down to "Taiwan tax info" and click Edit .
4. Enter your VAT Registration Number in the “VAT ID” field.
5. Click Save.

Developers located in Thailand

If you’re located in Thailand, you’re responsible for determining, charging, and remitting Thailand Value Added Tax (VAT) for all Google Play Store paid app and in-app purchases by customers in Thailand.

If you're not VAT registered, Google will charge and remit 7% VAT on the service fee to the appropriate authority, where applicable. The 7% VAT charge will be reflected separately from the service fee.

Your tax registration status determines the taxes you're charged in Thailand. Here’s how you can provide Google with your Thailand tax information:

1. Open Play Console and go to Payments profile  (Settings > Payments profile).
2. In the "Settings" section, click Manage settings.
3. Scroll down to "Thailand tax info" and click Edit .
4. Enter your VAT Registration Number in the “Thai VAT ID” field.
5. Click Save.

Developers located outside of Thailand

If you’re located outside of Thailand, Google is responsible for determining, charging, and remitting 7% Thailand VAT to the appropriate authority for all Google Play Store paid app and in-app purchases made by customers in Thailand.

All developers

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

Developers located in Uganda

If you are located in Uganda but not registered for VAT, enrolled to offer an alternative billing system, and sell to consumers using an alternative billing system, Google will apply VAT on the invoiced service fee. The VAT amount will be reflected separately from the service fee.

If you are registered for VAT in Uganda and provide Google with your tax information, Google will not apply local VAT on the service fee, but you may need to self-assess VAT.

Your tax status determines the taxes you’re charged in Uganda. Here’s how you can provide Google with your Uganda tax information:

1. Open Play Console and go to the Payments profile page.
2. In the "Settings" section, click Manage settings.
3. Scroll down to "Uganda tax info" and click the pencil icon .
4. Update your tax information.
5. Click Save.

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

If you are an Individual Entrepreneur based in Ukraine, local VAT will apply to the service fee payable from you to Google. 

If you are in business and located in Ukraine, local VAT will not apply to the service fee payable from you to Google, but you may need to self assess VAT.

Your tax registration status determines the taxes you’re charged in Ukraine. Here’s how you can provide Google with your Ukraine tax information:

1. Sign in to the Google payments center.
2. Click Settings.
3. Update your Ukraine tax info.
4. Click Save.

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.

If you are based in the United Arab Emirates, local VAT will not apply to the service fee payable from you to Google but you may need to self-assess VAT.

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.

All developers

As the merchant of record for transactions with customers in the United Kingdom, Google is responsible for determining, charging, and remitting VAT for all paid apps and in-app purchases of digital content and services by UK customers using Google Play’s billing system. Google will remit VAT for UK customers' purchases processed on Google Play’s billing system to the appropriate authority. You don't need to calculate and send VAT separately for purchases by UK customers processed on Google Play’s billing system.

For purchases made by customers in the UK using an alternative billing system, you are the merchant of record and are responsible for determining, charging and remitting any VAT due on the transaction to the relevant authorities.

Developers located in the United Kingdom

If you are based in the United Kingdom, local VAT will not apply to the service fee payable from you to Google but you may need to self-assess VAT.

 

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 using Google Play’s billing system. 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.

For purchases made by customers in these locations using an alternative billing system, you are responsible for determining, charging, and remitting any sales tax due on the transaction to the relevant authorities.

Developers located in Uzbekistan

If you’re located in Uzbekistan, you’re responsible for determining, charging, and remitting Uzbekistan Value Added Tax (VAT) for all Google Play Store paid app and in-app purchases made by customers in Uzbekistan.

If you are an Individual or Individual Entrepreneur located in Uzbekistan, Google will apply local VAT on the service fee. The VAT amount will be reflected separately from the service fee amount in your earnings reports.

If you are a Business organization and located in Uzbekistan, Google will not apply local VAT on the service fee, but you may need to self-assess VAT. 

Your tax status determines the taxes you’re charged in Uzbekistan. Here’s how you can provide Google with your tax information:

1. Open Play Console and go to the Payments profile page.
2. In the "Settings" section, click Manage settings.
3. Scroll down to "Uzbekistan tax info" and click the pencil icon .
4. Update your tax information.
5. Click Save.

Developers located outside of Uzbekistan

If you’re located outside of Uzbekistan, Google is responsible for determining, charging, and remitting Uzbekistan VAT to the appropriate authority for all Google Play Store paid app and in-app purchases made by customers in Uzbekistan.

Developers located in Vietnam

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

Google will charge and remit 5% VAT on the invoiced service fee to the appropriate authority, where applicable. The 5% VAT charge will be reflected separately from the service fee.

Developers located outside of Vietnam

If you're located outside of Vietnam, 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 Vietnam.

Google is responsible for determining, charging, and remitting VAT for all Google Play Store paid app and in-app purchases made by customers in Zambia. You don’t need to calculate and send service tax separately for purchases made by customers in Zambia.

Developers located in Zambia

Google will charge and remit 16% VAT on the invoiced service fee to the appropriate authority, where applicable. VAT will be reflected separately from the service fee.

If you are registered for VAT in Zambia and provide Google with your Zambian taxpayer identification number (TPIN), your TPIN will appear on your Google invoices.

Here’s how you can provide Google with your TPIN for VAT compliance purposes:

1. Open Play Console and go to the Payments profile page.
2. In the "Settings" section, click Manage settings.
3. Scroll down to "Zambia tax info" and click the pencil icon .
4. Enter your Zambian taxpayer identification number (TPIN).
5. Click Save.

All Developers

You are responsible for determining, charging, and remitting VAT on all Google Play Store paid app and in-app purchases made by customers in Zimbabwe.

Developers located in Zimbabwe

Google will apply local VAT on the service fee. The VAT amount will be reflected separately from the service fee amount.

Due to VAT and Goods and Services Tax (GST) laws, Google is responsible for determining, charging, and remitting VAT or GST for all paid app and in-app purchases made by customers in locations using Google Play’s billing system where Google is the merchant of record (MOR) and in the following locations:

• VAT: Albania, Georgia, Kazakhstan, Morocco, Türkiye

• GST: New Zealand

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. Open Play Console and go to the Payments profile page  (Settings > Payments profile).
2. Click Manage sales tax.

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 and remitting VAT: 58JPY

• Example: 83JPY * 0.7 = 58JPY
• Pre-VAT price * 70%

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 an in-app product.

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