Check or change sales tax rates

Merchants can set sales tax rates for purchases made in Canada and the United States and view the rates for purchases in EU countries, Albania, China, Morocco, Norway, and South Korea in their payments profile. The tax rates you specify will be applied automatically when the customer completes the checkout process.

Region & country-specific guidelines

Australia

Developers located in Australia: If you're located in Australia, you're responsible for determining, charging, and remitting goods and services tax (GST) on all 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 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.

EU

You can only view sales tax rates for EU purchases, as Google is responsible for determining, collecting, and sending value-added tax (VAT) to the appropriate authority for purchases by EU customers. For more on VAT, please see the Sales tax overview. If you do not set sales tax rates for customers outside the EU, no sales tax will be collected for you by Google. 

India

Developers located in India: If you're located in India, it's 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 goods and services tax (GST) to the appropriate authority for all 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.

Learn more about India Goods and Services Tax.

Japan

If you offer paid apps or in-app purchases to customers in Japan, 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, the 30% transaction 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 transaction fees.

Russia

Developers located in Russia: If you're located in Russia, you're responsible for determining, charging, and remitting value-added tax (VAT) on all 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 18% VAT to the appropriate authority for all 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.

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 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 paid apps and in-app purchases by customers in South Korea for developers located outside of South Korea.

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

United States

You may set individual sales tax rates for US customers by state, or you can choose to accept the rates set by Google’s third-party partner, Tax Data Systems (TDS).  

Tax rate data is provided by a third party, Tax Data Systems (TDS), so Google cannot guarantee the accuracy of these rates. Visit the Tax Data Systems website for more information.

Other countries and regions

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

  • VAT: Albania, Morocco, Norway, Taiwan
  • 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.

To review the VAT or GST rates used for paid app and in-app purchases in these countries, follow these steps:

  1. Sign in to your payments profile.
  2. On the left menu, click Settings Settings .
  3. Click Payment Settings, then Manage sales tax.

Set up, check, or change sales tax rates

Follow these steps to set up or change tax rates in your payments profile.

  1. Sign in to your payments profile.
  2. Click Sales tax.
  3. To set or change a sales tax percentage, scroll to a region, then click   next to “Tax Rates." 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
  4. Click Save.

Repeat the process to set rates for each region you wish to collect sales tax.

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