Tax and pricing updates for apps, in-app purchases, and subscriptions – Latest News

The App Store is designed to make it easy to sell your digital goods and services worldwide, with support for 44 currencies across 175 storefronts.

From time to time we may need to adjust prices or your proceeds due to changes in tax regulations or foreign exchange rates. These adjustments are made using publicly available exchange rate information from financial data providers to ensure that prices for apps and in-app purchases remain consistent across all storefronts.

Tax and price updates for February

From February 6:

Your revenue from the sale of eligible apps and in-app purchases has been changed to:

  • Azerbaijan: Tax increase (VAT) introduction of 18%
  • Peru: VAT introduction of 18%
  • Slovakia: Standard VAT rate increase from 20% to 23%
  • Slovakia: Reduced VAT rate introduction of 5% for ebooks
  • Estonia: Reduced VAT rate increase from 5% to 9% for news, magazines and other periodicals
  • Finland: Reduced VAT rate increase from 10% to 14% for ebooks

Exhibit B of the Paid Application Agreement has been updated to indicate that Apple collects and remits applicable taxes in Azerbaijan and Peru.¹

From February 24:

Prices for apps and in-app purchases will be updated for the Azerbaijan and Peru storefronts if you have not selected one of these as the base for your app or in-app purchase.² These updates also take into account VAT introductions listed in the tax update section above.

If you have selected the Azerbaijan or Peru storefront as the base for your app or in-app purchase, the prices will not change. On other stores, prices will be updated to align with your selected base price.

Prices do not change in a region if your in-app purchase is an auto-renewable subscription. The prices also do not change on the storefronts where you manage the prices manually instead of using the automated balanced prices.

The Pricing and Availability section of apps has been updated in App Store Connect to reflect these upcoming price changes. As always, you can change the prices of your apps, in-app purchases, and auto-renewable subscriptions at any time.

Learn more about managing your prices

View or edit the following Price changes

Change your app base country or region

Prices and availability start times by country or region

Set a price for one In-app purchases

Beginning April 1:

As a result of the latest change in Japanese tax regulations, Apple (through iTunes KK in Japan) is now designated as a Specified Platform Operator by the Japanese Tax Authority. All paid apps and in-app purchases, (including game items, such as coins) sold by non-Japan-based developers on the App Store in Japan will be subject to the platform tax regime. Apple will collect and remit a 10% Japanese consumption tax (JCT) to the National Tax Agency JAPAN on such transactions upon purchase. Your income will be adjusted accordingly.

Please note all prepaid payment instruments (such as coins) sold before April 1, 2025, will not be subject to platform taxation, and the corresponding JCT compliance should continue to be managed by the developer.

For specific information on how the JCT affects in-game items, see question 7 in the Japan Tax Agency’s Q&A on Platform Taxation of Consumption Tax.

Learn more about your income

Consideration payment and proceeds

Download financial reports

¹ Translations of the updated agreement are available today on Apple’s developer website.

² Excludes auto-renewable subscriptions.

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