The App Store is designed to make it easy to sell your digital goods and services globally, with support for 44 currencies in 175 stores.
From time to time, we need to adjust prices or your income due to changes in tax regulations or exchange rates. These adjustments are made using publicly available exchange rate information from financial data providers to help ensure that prices for apps and in-app purchases remain consistent across stores.
Tax and price updates.
Starting August 21:
Your revenue from the sale of eligible apps and in-app purchases changed to:
- Brazil: Tax on Financial Operations (IOF) of 3.5%
- Canada: Digital Services Tax (DST) no longer applies
- Estonia: increase in value added tax (VAT) rate from 22% to 24%
- Romania:
– Increase in the VAT rate from 19% to 21%
– Reduction of VAT rate increase from 5% to 11% for news, magazines, books and audiobooks.
- Philippines: Introduction of 12% VAT for developers based outside the Philippines
- Vietnam:
– Organizations based outside Vietnam: VAT rate increase from 5% to 10%.
– Individual developers based outside Vietnam: introduction of 5% personal income tax (PIT), replacing corporate income tax (CIT). The reduced 0% VAT rate for news, magazines and books no longer applies and all content will be taxed at the standard rate.
– Organizations based in Vietnam: Apple will no longer remit Foreign Contractor Tax (FCT) on sales to end customers. 5% FCT introduced on Apple commission.
– Individual developers based in Vietnam: introduction of 2% personal income tax (PIT), replacing corporate income tax (CIT). 5% FCT introduced on Apple commission. The reduced 0% VAT rate for news, magazines and books no longer applies and all content will be taxed at the standard rate.
Schedules B and C of the Paid Apps Agreement will be updated to indicate that Apple collects and remits applicable taxes in the Philippines and relevant tax changes in Vietnam.¹
Starting 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 purchases². These updates also consider the VAT introductions and changes listed in the tax updates section above.
If you selected the Philippines or Vietnam as the base store for your app or in-app purchase, prices will not change. In other stores, prices will be updated to remain consistent with the chosen base price.
Prices will not change in any region if your in-app purchase is an automatically renewable subscription. Prices will also not change in stores where you manage prices manually instead of using automated price matching.
The App Pricing and Availability section has been updated in App Store Connection to show these upcoming price changes. As always, you can change the prices of your apps, in-app purchases, and automatically renewable subscriptions at any time.
Learn more about how to manage your prices
View or edit upcoming price changes
Edit your app’s base country or region
Prices and availability start times by country or region
Set a price for a In-app purchase
Learn more about your earnings
View payments and proceeds
Discharge financial reports
¹ Translations of the updated agreement will be available on Apple’s developer website within a month.
²Excludes automatically renewable subscriptions.
