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.

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.
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