Tax residency information and Non-US withholding & reporting

Tax information reporting and withholding

Important: Google can't provide advice on tax issues. Consult your tax adviser to better understand your tax situation.

Submitting tax information

If any of the following circumstances apply, Google may be required to collect tax information from you:

  • You contract with a Google entity in the relevant country.
  • You contract with a Google entity outside the country, but sell to customers in the relevant country
  • You or your business is in the relevant country (regardless of the country of your contract).

If you have to provide your tax information to Google, you can do so from the Google Payments Center. Not everyone is required to provide tax information.

To provide or review your tax information:

  1. Sign in to Google payments center.
  2. Under Settings, find the country you’re providing tax info for, or where your business is located, and click Edit.

Location-specific information

Click the relevant arrow extender for tax information on your governmental entity of interest.

Brazil

What taxes apply?

Google or its payment processor partners will deduct the cost of Brazilian withholding taxes (WHT) from your earnings (including on Google Play Store app and in-app purchases) if both of the following apply:

  • You are paid in non-BRL currency.
  • You offer Google Play Store app and in-app purchases to customers in Brazil. (These purchases can be made via any available form of payment.)

Google calculates Brazilian WHT as 25% of the customer price, consisting of 15% IRRF (Imposto de Renda Retido na Fonte) plus 10% CIDE (Contribuição de Intervenção no Domínio Econômico). For additional details, visit the Play Console Help Center.

Why are we collecting information?

If the country in which you are a tax resident has a double tax treaty (DTT) with Brazil and you provide your tax information to Google, Google will determine whether you may be eligible for a treaty rate of withholding on IRRF. There is no impact to CIDE, which continues to apply.

Documents to submit:

If you are an organization or individual and want to claim treaty benefits for IRRF on your earnings from Play sales to customers in Brazil, you must provide Google with a Tax residency certificate issued by your local government. To request treaty benefits, add your Brazil tax information. . 

Governments for which we currently support Tax residency certificates for Brazil earnings:

  • Argentina
  • Austria 
  • Belgium
  • Finland
  • France
  • Israel
  • Japan
  • Korea, Republic of
  • Mexico
  • Singapore
  • South Africa
  • Spain
  • Switzerland 
  • Turkey
  • Your updated IRRF withholding rate will go into effect for future earnings payouts, upon Google’s review and approval. Country support and treaty eligibility is subject to change at Google’s sole discretion and will not apply retroactively.

India

Developers located in India

If you are 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 on sale of apps/ in apps to users to users in India. Further, it is your responsibility to determine and pay applicable taxes on any Google Play service fees charged by Google to you.

Google is responsible for deducting and depositing appropriate Income withholding tax (Tax Deduction at Source) and GST TCS (Tax Collection at Source), if any, on account of paid apps and games (including in-app purchases) sold by you.

For purchases made by customers in India using an alternative billing system, Google will collect from you such  Income withholding tax (Tax Deduction at Source) 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.

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 such GST from your proceeds and remit such taxes to the appropriate authorities. 

For purchases made by customers in India using an alternative billing system, Google will collect from you applicable GST on sales of in-app purchases to customers in India that are processed on such alternative billing systems.

What India-based developers must do under GST law/ Income tax law?

Submit your PAN - You are required to submit your Permanent Account Number (PAN) to Google. PAN is a unique number allotted by the Income Tax Department of India. We will verify this against the information in the government database. If the fourth character is “P”, representing an individual, we need to verify whether the Aadhaar card is linked with a PAN card.

Submit your GSTIN - Developers located in India that are required to ontain a registration under GST law must provide their GSTIN to Google. This helps Google correctly withhold applicable GST TCS on GST taxable sales made by Indian developers and ensure accuracy of its filings with the Indian GST department. We will verify the number against the government database. If this check fails, we will reject the form.

Why are we collecting taxes? 

The government of India requires Google to comply with certain tax laws which are applicable to an e-commerce operator. This includes withholding applicable income withholding tax under section 194O of the Income Tax Act, 1961 and collection of applicable GST under section 52 of the Central Goods and Services Tax Act, 2017 (read along with relevant provisions of the State / Union Territory Goods and Services Tax Laws). The above mentioned tax provisions require Google to collect taxes from India-based entities and individuals who partner with us on the Google Play platform.

We rely on the business address/ billing address provided by developers (You) to determine the appropriate taxes and comply with tax regulations in India. You are responsible for the accuracy of the tax id/ information and business address you provide to Google.

SEZ tax status

Supplies made to SEZ customers are not subject to India GST as Google’s services qualify for a zero rated benefit under the India GST law. To avail of the zero rating benefit, SEZ customers should submit the following documents to Google:

  • Letter of Approval (LOA) issued by the relevant Development Commissioner.
  • GST Registration Certificate clearly stating the registration type as SEZ Unit or SEZ Developer.
  • Google may request additional documentation or clarifications as needed.

This guidance is for informational purposes only and should not be considered as tax advice. SEZ customers are advised to consult with their tax advisors for specific guidance on their tax obligations.

Ireland

Note: The status of Tax residency information related to tax exemption with Ireland does not result in account limitations, or impact payouts or withholding tax at the moment.  

Documents to submit:

For Ireland, prove tax residency by providing at least one of the listed documents listed for your circumstance.

For organizations:

For individuals:

  • A Tax residency certificate issued by your local government
  • A Taxpayer ID card
  • An unexpired national ID card issued by the government with a local address that shows you are a tax resident of the issuing country

Types of documents that cannot be accepted:

  • passports
  • driving licenses
  • articles of incorporation

Singapore

Note: The status of Tax residency information related to tax exemption with Singapore does not result in account limitations, or impact payouts or withholding tax at the moment.

Documents to submit:

  • For Singapore, for both organizations and individuals, prove tax residency by providing a tax residency certificate issued by your local government.

Taiwan

Why are we collecting the information?

Google is obligated to withhold tax on payments made to you from customers in Taiwan under local Taiwan tax legislation, where such payments are associated with sales you have made to end users through the Play Store, unless you

  • are able to provide any Taiwan VAT ID/tax registration in Taiwan, or 
  • have obtained tax exemption approval in Taiwan

Document to submit (for tax exemption):

To prove exemption, please provide for our review the tax exemption approval letter issued by the Taiwan tax office that reflects an agreement with Google Play.

Tax exemption approval letter requirements

Please ensure that the approval letter meets the following requirements:

  • Must be issued by the Taiwan tax office. 
  • Must reflect your arrangement with the Google Play Platform.
  • The information in your letter must match exactly the information in your Google payments profile. 
  • The letter must indicate the effective period for the approval. Please ensure that it is for the relevant period. 
  • Must be in the PDF, PNG, or JPEG format and less than 50 MB in size.

A sample tax exemption approval letter:

Frequently asked questions

Submitting your tax info

Why am I being asked to complete this form?

We need your tax information because you earn money through Google products, buy Google services that require your tax information,  and/or are paid through Google entities located in countries that require it. Where Google is required to withhold taxes on our payments to you, submitting your tax information allows Google to apply the correct withholding rate and ensure that timely payments are made.

Can the withholding rate be reduced? 

The rate of withholding depends on several factors, which Google needs your tax information to determine. If your country/region has a tax treaty with the country/region where you earn money through Google products, withholding may be reduced.

What happens if I don’t complete this form? 

Your payout may be subject to a higher withholding tax deduction if local tax law requires taxes to be withheld from your payout.

Note: The status of Tax residency information related to tax exemption with Ireland or Singapore will not result in account limitations, or impact payouts or withholding tax.

What's the status of my tax info?

Your information has one of the following statuses:

In review

Your submitted tax information is being reviewed. If additional documents are required to validate your tax information or verify your identity, we'll notify you in the Google payments center and by email.

Action Required

Further tax information is required to verify your identity or the accuracy of the information already submitted.

Accepted

Your tax information has been submitted, reviewed, and accepted.

Declined

Your tax information may be declined because the document you uploaded may have been:

  • Blurry or unclear
  • Expired or not a type we accept
  • Missing pages or information, such as a signature

If your information is declined, we will notify you in the Google payments center and by email. Make sure the documents you upload are clear, current, and complete.

Note: Reviews may take up to 7 business days. 

Tax residency info

Proof of tax residency

A business or individual’s tax residency country/region is where they are responsible for paying taxes. The country in which you reside is not necessarily your tax residency country. To determine your status, consult a tax adviser or your country/region’s tax residency criteria. 

Google requires proof of tax residency to determine our withholding obligation on the payments made to you.

For more information, see Tax residency certificates (TRC)

Tax residency certificates (TRC)

A tax residency certificate is a specific document that indicates the taxpayer's residency. A government issues such a certificate to prevent tax fraud resulting from the incorrect application of the provisions of international treaties on the avoidance of double taxation. You can use a TRC to show that you deserve to benefit from the application of double tax treaties, and to comply with local tax regulations.

Requirements for a tax residency certificate:

  • Is a government-issued document created for the purpose of validating tax residency.
  • If the TRC indicates a country related to a tax treaty, the treaty must pertain to the country.

Please note: you may be asked to provide an English translation of your tax residency certificate.

Official names of TRCs for selected countries

The table presents official names for Tax Residency Certificates for entities and individuals in selected countries.

Global Tax Information: Common Countries

Country 

Official Name of a TRC (Entities)

Official Name of a TRC (Individuals)

Bangladesh

Tax Residency Certificate

Tax Residency Certificate

China

Certificate of Chinese Fiscal Resident

Certificate of Chinese Fiscal Resident

Egypt

List of Information or Data Certificate

List of Information or Data Certificate

France

N° 730-FR-ANG-SD

N°731-FR-GB-ES-DE

Germany

Ansässigkeitsbescheinigung der deutschen Finanzverwaltung (Certificate of Residence from the German Tax Administration)

Ansässigkeitsbescheinigung der deutschen Finanzverwaltung (Certificate of Residence from the German Tax Administration)

India

Certificate of Residence for the Purposes of Section 90 and 90A in Form 10FB

Certificate of Residence for the Purposes of Section 90 and 90A in Form 10FB

Indonesia

Certificate of Taxpayer Residency

Certificate of Taxpayer Residency

Italy

ATTESTATO DI RESIDENZA FISCALE SOGGETTI DIVERSI DALLE PERSONE FISICHE

ATTESTATO DI RESIDENZA FISCALE PERSONE FISICHE

Japan

Certificate of Residence in Japan

Certificate of Residence in Japan

Korea

Certificate of Residency

Certificate of Residency

Morocco

Attestation de résidence fiscale (Certificate of Residence)

Attestation de résidence fiscale (Certificate of Residence)

Pakistan

Certificate of Residence (COR)

Certificate of Residence (COR)

Philippines

Tax Residency Certificate (TRC)

Tax Residency Certificate (TRC)

 

 

Poland

CFR-1

ZAŚWIADCZENIE O MIEJSCU ZAMIESZKANIA LUB SIEDZIBIE DLA CELÓW PODATKOWYCH (CERTYFIKAT REZYDENCJI) [CERTIFICATE OF TAX RESIDENCE]

CFR-1

ZAŚWIADCZENIE O MIEJSCU ZAMIESZKANIA LUB SIEDZIBIE DLA CELÓW PODATKOWYCH (CERTYFIKAT REZYDENCJI) [CERTIFICATE OF TAX RESIDENCE]

Russia

Tax Residency Certificate

Tax Residency Certificate

Spain

Residencia Fiscal en España (Tax Residence Certificate)

Residencia Fiscal en España (Tax Residence Certificate)

Thailand

Certificate of Residence : R.O.22

Certificate of Residence : R.O.22

Turkey

Mukimlik Belgesi (Certificate of Residency)

Mukimlik Belgesi (Certificate of Residency)

United Kingdom

Certificate of Residence

Certificate of Residence

Vietnam

Giấy Chứng Nhận Cư Trú / Residence Certificate

Giấy Chứng Nhận Cư Trú / Residence Certificate

Tax Treaties 

How do I determine whether I qualify for a tax treaty benefit?

Please consult a tax adviser or your tax residency country’s guidance to determine what income tax treaties are in place and whether the type of income you receive from Google is included in a specific tax treaty provision.

Can Google help make this determine if I qualify for a tax treaty?

Unfortunately, Google can’t make this determination for you. You may need to seek professional tax advice to determine your treaty eligibility.

Do I need to complete the form if I’m not claiming treaty benefits?

Even if you're not claiming any treaty benefits, Google may still be legally required to withhold and report taxes on income earned through our products.  Therefore, your tax information may still be required.

General Questions 

If I have questions while I complete the form, whom can I contact for help?

If you need help to resolve technical issues, contact Google support. However, Google can't provide you with tax advice. If you need tax advice, please speak with a professional tax adviser.

What if I’m not the right person to submit tax information?

If you're not the right person to submit tax information, you can forward the email to the correct person within your organization to sign in. That person must have administrator access to the Google payments profile. They can then use the information provided in the email to submit tax information. To give the signatory administrator access to the payments profile, follow the steps in this article.

Can I complete the process on my tablet or smartphone?

We highly recommend completing this process using a laptop/desktop.
Search
Clear search
Close search
Google apps
Main menu
18048503765360936347