App Store Connect Help
Provide tax information
To receive payments from Apple, you'll also need to enter banking information and submit tax forms in accordance to local laws. App Store Connect will verify the information you provide.
In order to submit tax forms, you first need to sign the Paid Apps Agreement. The required tax forms will display, many of which can be submitted electronically.
All developers must complete a U.S. tax form to meet the requirements of the Paid Apps Agreement. Depending on where your developer account is based, you may be required to submit additional tax forms. Review the list of countries below to understand any other requirements that may be applicable to you.
U.S.-based
If you’re based in the United States, you’re prompted to complete a W-9 form. The U.S tax form section will display a field for a tax identification number.
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For an individual, this is a Social Security Number (SSN), which is also an Individual Taxpayer Identification Number (ITIN).
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For a business entity, the taxpayer identification number is the Employer Identification Number (EIN).
Non-U.S.-based
If you’re based outside the United States, the W-8BEN, W-8BEN-E, or W-8ECI may be required, but you'll be prompted to answer a series of questions to direct you to the most appropriate tax form and any applicable certification. If your tax form isn’t available to you in App Store Connect, contact us.
Tip: Use the downloadable instructions and tip sheets near the top of the page to help you provide the right information for your W9, W-8BEN, or W-8BEN-E.
Once you submit this information, you won’t be able to make any changes in App Store Connect. For any corrections or additional tax forms, contact us. Information you originally provided in App Store Connect may continue to display even after we have your updated information on file.
Required role: Account Holder, Admin, or Finance. View role permissions.
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From the homepage, click Business.
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On the Agreements tab, find the Tax Forms section.
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Click Add Tax Info next the tax form you want to complete.
If the tax form you want to complete isn’t appearing, click the (+) button next to Tax Forms, select Paid Apps from the menu, check the tax form you want to add, then click Add.
The tax forms that display depend on where your developer account is based. Contact us if you need to make changes.
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Enter the requested information.
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Verify that the information you entered is correct and complete, then click Submit.
Some tax forms can be modified in App Store Connect, but you'll need to contact us to update others. Changes will be reflected in the same month’s earnings if the update is made before the end of the fiscal month, otherwise your status will be updated for the following month’s earnings.
Australia
Tax forms required for:
Developers based in Australia.
Although you may not be required to register for Goods and Services Tax (GST) with the Australian government, Apple requires that Australia-based developers have a GST registration to sell apps.
Required tax information:
Australian Business Number (ABN) and proof of GST Registration.
The evidence can be screenshots or PDF files of the ABN registration. Collect the current details with enough information to associate this ABN with the legal entity name you’ve given Apple and the historical details to show that the developer is registered for the GST.
Edit tax information:
Once you submit this information, you won’t be able to make any changes in App Store Connect. For any corrections or additional tax forms, contact us.
Brazil
Tax forms required for:
Developers based in Brazil.
Required tax information:
Either a Cadastro Nacional de Pessoas Jurídicas (CNPJ), a 14-digit number issued to companies or organizations,
or
a Cadastro de Pessoas Físicas (CPF), an 11-digit number issued to individuals.
Optional tax information:
If you’re based outside of Brazil and your country or region of residence has a tax treaty agreement with Brazil, you may also upload your tax residency certificate. If you don’t provide a certificate, your sales in Brazil may be subject to the applicable withholding tax at the standard rate. If your region is denied under the Brazilian legislation, no reduced rate of withholding is available. Contact your tax authority if you have questions regarding how to obtain a tax residency certificate.
Your withholding tax rate won’t be reduced until your tax residency certificate is received and reviewed for applicable treaty benefits between Brazil and your country or region of residence. You can start selling content in Brazil (assuming you’ve submitted all required banking and tax information), but payments will be subject to the applicable withholding tax at the standard rate until your residency certificate is reviewed and tax rate benefits are confirmed.
Edit tax information:
Once you submit this information, you won’t be able to make any changes in App Store Connect. For any corrections or additional tax forms, contact us.
Canada
Tax forms required for:
Developers based in Canada.
Required tax information:
If you’re based in Canada, you’re required to submit your Canadian Goods and Services tax (GST)/Harmonized Sales Tax (HST) number (and Québec Sales Tax (QST) number if based in Quebec).
In accordance with Canadian law, your remittances for sales on the App Store in Canada will be reduced by the applicable Canadian GST/HST and QST/PST on Apple’s commission. This reduction for GST/HST & QST/PST results in a tax paid by you and a tax credit for GST/HST and/or QST may be available as allowed under Canadian Tax Regulations. Apple will issue you a tax on commission invoice on a monthly basis, available in App Store Connect.
Your certification will populate Part 4 of the Quebec Form FP-2506-V, or part D of GST/HST Form 506. Apple will complete Part 5 or Part E respectively, and make the form available for you to download for your records.
Optional tax information:
If you’re based outside of Canada, you may send either or both of the following forms to Apple:
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GST506 (if registered for GST)
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Quebec Form FP 2506-V (if registered for QST)
They can be emailed to [email protected] (preferred) or mailed to:
Apple Canada Inc.
MS: 580-GL
12545 Riata Vista Circle
Austin, TX 78727-6524
USA
Edit tax information:
If you’re based in Canada, you can update your Canada tax information at any time in App Store Connect.
If you’re based outside of Canada and need to send updated Canada tax forms for processing, they can be emailed to [email protected] or contact us.
Mexico
Tax forms required for:
Developers based in Mexico or registered for tax in Mexico.
All sales on the App Store in Mexico are subject to a Value-Added Tax (VAT).
Apple will collect and remit the VAT directly to the tax authority in Mexico for:
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Non-tax registered individuals based in Mexico or outside of Mexico
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Non-tax registered companies based outside of Mexico
Apple will collect and remit the VAT to you if you're:
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Tax-registered individuals based in Mexico or outside of Mexico
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Tax-registered companies based outside of Mexico
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All companies based in Mexico
You’ll then need to remit the VAT in the appropriate manner to the tax authority in Mexico and submit tax information to Apple.
Required tax information:
If you’re based in Mexico, a withholding income tax and VAT on Apple’s commission may also apply, as described below. Where applicable, a VAT invoice on Apple’s commission and withholding income tax statement will be issued on a monthly basis.
Companies:
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Clave en el RFC
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Cédula de Identificación Fiscal.
Your earnings will be reduced based on the VAT on Apple’s commission, for which you may be able to receive an input tax credit.
Tax-registered individuals:
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Clave en el RFC
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Clave Única de Registro de Población
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Cédula de Identificación Fiscal.
Your earnings will be reduced by the VAT on Apple’s commission, for which you may be able to receive an input tax credit, and withholding income tax on your total monthly worldwide sales before VAT.
Non-tax-registered individuals:
Your earnings will be reduced by the VAT on Apple’s commission, for which you may be able to receive an input tax credit, and withholding income tax on your total monthly worldwide sales before VAT.
Edit tax information:
You can update your Mexico tax information at any time in App Store Connect. Your changes will be reflected in the same month’s earnings if the update is made before the end of the fiscal month, otherwise your status will be updated for the following month’s earnings.
Note: Apple’s fiscal month may not align exactly with the calendar month.
Singapore
Tax forms required for:
Developers based in Singapore.
Required tax information:
Singapore Goods and Services Tax (GST) Registration number, or indicate a non-registered status for Singapore GST.
Singapore GST Registration Number, a 10-digit alphanumeric value issued by the IRAS. Consult with your tax advisor for information on the registration status appropriate for your business or organization.
If you're a Singapore GST-registered developer, Apple’s commission earned in Korea (region code: KR) and South Asia and Pacific (region code: AP) in relation to your sales on apps and in-app purchases on the App Store will be considered taxable.
If you don't provide a Singapore GST Registration Number or indicate non-registered status, Apple’s worldwide commissions earned in relation to your sales on apps and in-app purchases on the App Store will be considered taxable under the Singapore GST Act.
Edit tax information:
You can update your Singapore tax registration status at any time in App Store Connect.
Timely completing and updating Singapore tax forms in App Store Connect are required to ensure your proceeds are calculated correctly. Please note tax on Apple's commission earned from scenarios mentioned above won't be adjusted retrospectively.
Tax on commission invoices and statements section of Manage invoices and other tax documents
South Korea
Tax forms required for:
Developers based in South Korea.
Required tax information:
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A valid Korean Business Registration Number (BRN, 사업자등록번호) and
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Certificate of Business Registration (BRC, 영문 사업자등록증명) issued within the past 90 days with an English translation,
or
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A valid Registration Number with the Korean National NTS (국세청 고유번호) and
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Certificate of Registration with the NTS (고유번호증) issued within the past 90 days with an English translation.
A standard BRN is generally used for organizations in South Korea, and a Registration Number with NTS may be used for nonprofit organizations. Consult with your tax advisor for information on the registration type appropriate for your business or organization.
Failure to provide an up to date tax information may result in a delay of payment on your earnings and not receiving e-Tax invoices. In this scenario, cash receipts will be issued in lieu of e-Tax invoices. Learn more.
Edit tax information:
You can update your South Korea tax information in App Store Connect if it isn’t pending validation results.
If you submit an updated BRN (사업자등록번호), an updated copy of the BRC (영문 사업자등록증명) issued within the past 90 days with an English translation will be required.
If you submit an updated Registration with the NTS (국세청 고유번호), an updated copy of the Certificate of Registration with the NTS (고유번호증) issued within the past 90 days with an English translation will be required.
Additionally, a banner will appear on the Agreements page if there is any missing tax information that is required. If you have any questions or concerns related to our verification results, please contact us.
Taiwan
Tax forms required for:
Developers based in Taiwan or developers that have a Taiwan Tax Identification Number (TIN).
If you don’t file taxes in Taiwan, Taiwanese tax forms aren’t required. Apple collects and remits taxes to the appropriate tax authorities in Taiwan, consistent with Schedule 2 of the Paid Apps Agreement.
Required tax information:
Taiwan Tax Identification Number (TIN)
The amount of tax collected will differ depending on whether you have provided a TIN in App Store Connect. Your TIN is necessary to ensure that we’re calculating your proceeds correctly.
Edit tax information:
Once you submit this page, you won’t be able to make any changes in App Store Connect. For any corrections or additional tax forms, contact us.
Thailand
Tax forms required for:
Developers based in Thailand.
Required tax information:
Thailand VAT Registration Number or indicate non-registered status
If you don't provide a Thailand VAT Registration Number or indicate non-registered status, Apple’s commissions earned in relation to your sales on apps and in-app purchases on the App Store in Thailand will be considered taxable under the Thailand tax regulations. Completing Thailand tax forms in App Store Connect are required to ensure your proceeds are calculated correctly.
Edit tax information:
You can update your Thailand tax information at any time in App Store Connect.
Tax on commission invoices and statements section of Manage invoices and other tax documents