Tax rates and 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, Chile, Colombia, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, India, Ireland, Italy, Israel, Japan, Kenya, Latvia, Liechtenstein, Lithuania, Luxembourg, Malaysia, Malta, Mexico, Netherlands, New Zealand, Norway, Oman, Poland, Portugal, Romania, Russia, Saudi Arabia, Serbia, Singapore, Slovakia, Slovenia, South Africa, South Korea, Spain, Sweden, Switzerland, Taiwan, Thailand, Turkey, United Arab Emirates, United Kingdom, and Uzbekistan

Region and 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.

Cameroon

Google is responsible for determining, charging, and remitting 19.25% Value Added Tax (VAT) for Google Play Store paid app and in-app purchases made in Cameroon. If you are located in Cameroon, Google applies a 19.25% VAT on the service fees charged due to the expansion of the tax legislation in Cameroon, which is reflected separately from the service fees.

If you were previously collecting VAT in Cameroon through Play Console, you no longer control this setting.

Canada

Developers Located in Canada without GST/HST ID or Located outside Canada

Google is responsible for determining, charging, and remitting Goods and Sales Tax (GST)/Harmonized Sales Tax (HST) for all Google Play paid apps and in-app purchases made by customers in Canada if you are located in Canada and don’t provide Google with your Canada GST/HST ID or you are located outside Canada. If you were previously collecting GST/HST through Play Console, you no longer control this setting. 

Developers Located in Canada with GST/HST ID

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

British Colombia

Google is responsible for determining, charging, and remitting 7% 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 were previously collecting BC PST through the 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 were previously collecting QST through Play Console, you no longer control this setting. 

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.

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. If you were previously collecting SK PST through Play Console, you no longer control this setting.

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  (Setup Settings > Payments profile).
  2. In the "Settings" section, click Manage settings.
  3. Scroll down to "Canada tax info" and click the pencil icon Pencil icon / edit icon.
  4. Enter or update your:
    • GST/HST Registration Number
    • QST Registration Number
  5. Click Save.
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. Open Play Console and go to the Payments profile page  (Setup Settings > Payments profile).
  2. In the "Settings" section, click Manage settings.
  3. Scroll down to "Chile tax info" and click the pencil icon Pencil icon / edit 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. If you were previously charging and collecting VAT in Chile, you no longer need to do so.

Colombia

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  (Setup Settings > Payments profile).
  2. In the “Settings” section, click Manage Settings.
  3. Scroll down to "Colombia tax info" and click the pencil icon Pencil icon / edit 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.

 

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 and 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 and 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 and 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. Open Play Console and go to the Payments profile page  (Setup Settings > Payments profile).
  2. In the "Sales tax" section, click Manage sales tax.
  3. Under "Europe," review the list of countries and tax rates.
India

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.

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.

Indonesia

In light of COVID-19, the Indonesian government passed an emergency tax law last August 1, 2020, that expands the base of its VAT on digital services. This requires Google to collect a 10% VAT on sales to Indonesian customers when they purchase products/ services from non-Indonesian Google entities  (example: Google Asia Pacific Pte Ltd, Google LLC).

To reclaim your VAT, you can provide Google with your NPWP number, which we will print on your invoice for tax compliance purposes. 

Here’s how you can provide Google with your NPWP number:

Using Reseller console:

  1. Sign in to your Reseller console.
  2. Click the three-line Navigation icon (next to Customers) > Billing.
  3. Under "Settings," click Manage Settings.
  4. In the "Indonesia Tax Info" section, click the pencil icon Editand enter your NPWP number in the "Tax obligation main number (NPWP)" field.
  5. Click Save.
 

Using Google Admin console:

  1. Sign in to your Google Admin console.
  2. From the Admin console Home page, click Billing.
  3. From the subscription list menu, select Actions > Access billing account.
  4. Under "Settings," click Manage Settings.
  5. In the "Indonesia Tax Info" section, click the pencil icon Edit and enter your NPWP number in the "Tax obligation main number (NPWP)" field.
  6. Click Save.
 

Using Google Payment center:

  1. Sign in to the Google payments center.
  2. Select Settings from the top menu.
  3. In the "Indonesia Tax Info" section, click the pencil icon Edit and enter your  NPWP Number in the "Tax obligation main number (NPWP)" field.
  4. Click Save.

Note: To add or update your NPWP number, make sure you have an Admin or Edit permission in your Payments profile.
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

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. If you were previously collecting VAT in Mexico, you no longer need to do so.  

Moldova

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 20% 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.  

Oman

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. If you were previously collecting VAT in Oman, you no longer need to do so.

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 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 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.

Singapore

Developers located in Singapore

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

Developers located outside of Singapore

If you're located outside of Singapore, Google is responsible for determining, charging, and remitting 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. 

South Korea

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.

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 were previously collecting VAT in South Korea through Play Console, you no longer control this setting.

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

Thailand

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 apply 7% VAT on the service fee charged on purchases made by customers in Thailand. The 7% VAT charge will reflect separately from the service fee in your earning reports.

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  (Setup Settings > Payments profile).
  2. In the "Settings" section, click Manage settings.
  3. Scroll down to "Thailand tax info" and click Edit Pencil icon / edit icon.
  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.

If you were previously collecting VAT in Thailand through Play Console, you no longer control this setting.

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, Kansas, 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.

Uzbekistan

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.

Developers located outside of Uzbekistan

If you’re located outside of Uzbekistan, Google is responsible for determining, charging, and remitting 15% Uzbekistan VAT to the appropriate authority for all Google Play Store paid app and in-app purchases made by customers in Uzbekistan. You don't need to calculate and remit VAT separately for purchases made by customers in Uzbekistan.  

Other countries and 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 locations where Google is the merchant of record (MOR) and in the following locations:

  • VAT: Albania, Bangladesh, Indonesia, Kenya, Morocco, South Africa, Taiwan, Turkey
  • GST: New Zealand
  • 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. Open Play Console and go to the Payments profile page  (Setup Settings > Payments profile).
  2. Click 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 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 and 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 and adjust your tax rates

  1. Open Play Console and go to the Payments profile page  (Setup Settings > Payments profile).
  2. In the "Sales tax" section, click Manage sales tax.
  3. Find the region where you'd like to change tax settings.
  4. Click the pencil icon Pencil icon / edit icon.
  5. In the same row as the location where you want to adjust tax rates, click the down arrow under "Tax option."
  6. Choose one of the following:
    • No tax
    • Google preset rate: Use Google's preset tax rate for this location.
    • Custom tax rate: Enter a tax rate.
  7. If you made changes, 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
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