Check or change sales tax rates

Merchants can use payments center to set sales tax rates for purchases made by users in Canada and the United States and see the rates for purchases in European Union (EU) countries, Albania, China, Morocco, Norway, and South Korea in their payments profile. We’ll automatically apply the tax rates you set when the customer completes a purchase.

Region and country-specific guidelines

Australia

Developers located in Australia: If you're located in Australia, you're responsible for setting, 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 setting, 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 don't need to anymore.

EU

Google is responsible for setting, collecting, and sending value-added tax (VAT) to the appropriate authority for purchases by EU customers, so you can see but not change sales tax rates for EU purchases. Learn more about VAT in the sales tax overview. If you don't set sales tax rates for customers outside the EU,  we won’t collect sales tax for you.

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 collect and remit any applicable tax.

Developers located outside of India: Due to tax laws in India, Google is responsible for setting, 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 don't need to anymore.

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 about 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 won't 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 don't need to anymore.

South Korea

Developers located in South Korea: If you're located in South Korea, you're responsible for setting, 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 setting, 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 don't need to anymore.

United States

Sales tax: You can set individual sales tax rates for US customers depending on state, or you can choose to accept the rates set by Google’s third-party partner. 

Tax rate data is provided by a third party, so Google can’t guarantee the accuracy of these rates.

Communications and Amusement Taxes: Certain states have taxes like amusement tax and communications tax on streaming products. You can choose to collect communications and amusement taxes on sale of streaming products to US customers i.e. you can set individual tax rates for US customers by state, or you can choose to accept the rates set by Google’s third-party partner. The tax rate varies based on state and/or local jurisdiction as mentioned below.

  • Florida: Communications Services Tax (7.44% state rate plus local rates ranging from 0.1% to 7.6%)
  • Illinois: Chicago Amusement Tax (9%), Evanston Amusement Tax (5%), Bloomington Amusement Tax (4%)
  • Kentucky: Telco/Excise Gross Receipts Tax (3% state excise tax with a 2.4% state gross revenues tax)
  • Kentucky: Utility Gross Receipts License Tax (various rates established by local jurisdictions, generally 0% or 3%)
  • Utah: Multi-Channel Video or Audio Service Tax (6.25% state rate)

Important: Google can't provide advice on tax issues. For help with your tax situation, consult your tax adviser.

Other countries and regions

Due to value-added tax (VAT) and goods and services tax (GST) laws, Google is responsible for setting, 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 the payments profile.
  2. Click Settings.
  3. Click Payment settings, then Manage sales tax.

Set up, check, or change 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. Go to a region, find "Tax rates," and click Edit Edit. The tax rate customers pay is a percentage based on the price of your app. For example: 
    Tax rate App price 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 tax.

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