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
From August 21:
Your revenue from the sale of eligible apps and in-app purchases has been changed to:
- Brazil: Tax on Financial Operations (IOF) of 3.5%
- Canada: Digital Services Tax (DST) no longer applicable
- Estonia: Tax increase (VAT) from 22% to 24%
- Romania:
– Increase in VAT from 19% to 21%
– Reduced VAT rate increase from 5% to 11% for news, magazines, books, and audiobooks
- The Philippines: VAT introduction of 12% for developers based outside the Philippines
- Vietnam:
– Organizations based outside Vietnam: VAT rate increase from 5% to 10%.
– Individual developers based outside Vietnam: Personal income tax (PIT) introduction of 5%, replacing the company income tax (CIT). Reduced VAT rate of 0% for news, magazines and books no longer applies and all content is taxed at the standard rate.
– Organizations based in Vietnam: Apple will no longer remit foreign contractor tax (FCT) on sales to end customers. FCT of 5% introduced on Apple’s commission.
– Individual developers based in Vietnam: Personal income tax (PIT) introduction of 2%, replacing the corporate tax (CIT). FCT of 5% introduced on Apple’s commission. Reduced VAT rate of 0% for news, magazines and books no longer applies and all content is taxed at the standard rate.
Exhibits B and C of the Paid Application Agreement are updated to indicate that Apple collects and remits applicable taxes in the Philippines, and the relevant tax changes in Vietnam.¹
Beginning of September 8:
Prices for apps and in-app purchases will be updated for the Philippines and Vietnam if you have not selected one of these storefronts as the base storefront for your app or in-app purchase.² These updates also take into account VAT introductions and changes listed in the tax update section above.
If you have selected the Philippines or Vietnam as the base store 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
Learn more about your income
Consideration payment and proceeds
Download financial reports
¹ Translations of the updated agreement will be available on Apple’s developer website within a month.
² Excludes auto-renewable subscriptions.