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, Bermuda, Belgium, Brazil, British Virgin Islands, Bulgaria, Chile, Colombia, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Georgia, Ghana, Greece, Hungary, Iceland, India, Ireland, Italy, Israel, Japan, Kazakhstan, Kenya, Latvia, Liechtenstein, Lithuania, Luxembourg, Malaysia, Malta, Mexico, Morocco, Netherlands, Nigeria, New Zealand, Norway, Oman, Poland, Portugal, Republic of North Macedonia, Romania, Russia, Saudi Arabia, Serbia, Singapore, Slovakia, Slovenia, South Africa, South Korea, Spain, Sweden, Switzerland, Taiwan, Thailand, Turkey, United Arab Emirates, United Kingdom, Ukraine and Uzbekistan.

Region- and country-specific guidelines

These guidelines describe how taxes work on Google Play. Google cannot provide you with tax advice. Please consult your tax adviser 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 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.

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 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.

Bangladesh

Transactions using Google Play’s billing system

Google takes responsibility for determining, charging and remitting VAT for paid app and in-app purchases made by customers in Bangladesh using Google Play’s billing system. 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 Bangladesh

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

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 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.

Cameroon

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.

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)/harmonised 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.

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 Columbia

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.

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.

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.

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 that 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 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.

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 that 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 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

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 programme, 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, local VAT will not apply to the service fee payable from you to Google. If you are based in Ireland, Irish VAT at the standard rate will be charged on the service fee.

VAT rates used for EU purchases using Google Play's billing system

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.
Iceland

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 programme, 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.

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. 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) 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 and equalisation levy on your behalf, to the appropriate authority for all Google Play Store paid app and in-app purchases made by customers in India.

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

Related content

For more information, go to India goods and services tax.

Indonesia

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.

Japan

If you offer paid apps or in-app purchases to customers in Japan, beginning 1 October 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 adviser.

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, you're responsible for charging, remitting and reporting on any JCT due on the transaction to the National Tax Agency in Japan.

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.

Liechtenstein

All developers

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 programme, you are responsible for determining, charging and remitting any VAT due on the transaction to the relevant authorities.

Developers located in Liechtenstein

Due to local requirements in Liechtenstein, in some circumstances, Google is required to apply 7.7% VAT on service fees payable by you to Google. You may need to self-assess VAT if Google does not charge 7.7% VAT on the service fee.

Malaysia

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 6% service tax on the invoiced service fee to the appropriate authority, where applicable. The 6% service tax will be reflected separately from the service fee.

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 1 August 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 1 April 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 made by customers in Mexico.

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

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 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 cannot provide you with tax advice and you should consult your tax adviser.

Nigeria

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 earnings report. Google is unable to provide you with tax advice and you should consult your tax adviser.

Norway

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 programme, 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.

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 16 April 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. 

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 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.

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 Saudi Arabia

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

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.

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.

Google may charge GST [1] on the service fee, where applicable. The GST charge will be reflected separately from the service fee.

Your tax registration status determines the taxes that you're charged in Singapore. Here’s how you can provide Google with your Singapore 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 'Singapore tax info' and click the pencil icon Pencil icon/edit icon.
  4. Enter your GST registration number in the 'GST (goods and services tax) registration number (optional)' field.
  5. Click Save.

Developers located outside Singapore

If you're located outside of Singapore, Google is responsible for determining, charging and remitting 7% 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.

[1] The prevailing GST rate is 7%. GST rate would be increased from 7% to 8% with effect from 1 January 2023 and from 8% to 9% with effect from 1 January 2024.

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.

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 that 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  (Setup Settings > Payments profile).
  2. In the 'Settings' section, click Manage settings.
  3. Scroll down to 'South Korea tax info' and click the pencil icon Pencil icon/edit icon.
  4. Enter your registration number in the 'Business registration number' field.
  5. Click Save.

Developers located outside 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

Switzerland

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.

Taiwan

Google is responsible for determining, charging and remitting 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 that 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  (Setup Settings > Payments profile).
  2. In the 'Settings' section, click Manage settings.
  3. Scroll down to 'Taiwan tax info' and click Edit Pencil icon/edit icon.
  4. Enter your VAT registration number in the 'VAT ID' field.
  5. Click Save.
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 be reflected separately from the service fee in your earnings report.

Your tax registration status determines the taxes that 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 Thailand

If you’re located outside 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.

Ukraine

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 that you’re charged in Ukraine. Here’s how you can provide Google with your Ukraine tax information:

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

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. 

United Kingdom

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.

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 Uzbekistan

If you’re located outside 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 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, Cambodia, Georgia, Ghana, Kazakhstan, Kenya, Morocco, South Africa, Turkey, Zimbabwe
  • 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  (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 and 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 transaction 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 an in-app product.

Other countries

If you're offering paid app or in-app purchases to customers in circumstances other than those described above where Google is responsible, you are responsible for determining the applicable tax rate for your sales and for remitting the taxes to the appropriate taxing authority (which may be different to the tax authority in your location). The tax rates that you specify automatically apply when the buyer goes to the checkout. Google cannot provide you with tax advice and you should consult your 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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