Withholding tax (WHT)

If you are paid in non-BRL currency and you offer Google Play Store app and in-app purchases made via any available form of payment by customers in Brazil, Google or its payment processor partners deduct the cost of Brazilian withholding taxes (WHT) from your earnings. Brazilian WHTs consist of IRRF (Imposto de Renda Retido na Fonte) and CIDE (Contribuição de Intervenção no Domínio Econômico), with applicable rates determined based on your location.

Brazil withholding taxes are deducted from your earnings if you are paid in non-BRL currency. If you are a Brazilian developer paid in non-BRL currency, you may be eligible to migrate to a BRL account. You can find additional details about migrating to a BRL account and currency support for Brazilian Real here.

If you are a tax resident in a supported country that has a Double Tax Treaty with Brazil and you provide your tax information to Google, Google will determine whether you may be eligible for a treaty rate of withholding on IRRF. There is no impact to CIDE, which continues to apply. You can find additional details about how to apply for treaty rates here.

If you offer Google Play Store app and in-app purchases made via direct carrier billing (DCB) by customers in Egypt, Google or its payment processor partners will deduct up to 20% of withholding tax (WHT).

If you're located in India and offer Google Play Store app and in-app purchases, Google will deduct Indian withholding taxes (WHT) from your proceeds and deposit such WHT with the Government of India. The amount of such WHT is equal to:

• 0.1% of the customer purchase price (excluding India GST) from proceeds due to you from Google, if you have provided your Permanent Account Number (PAN) to Google; or 
• 5% of the customer purchase price (excluding India GST) from proceeds due to you from Google, if you have not provided your PAN to Google. 

To apply the correct rate of withholding tax, Google is required to collect your Indian PAN. Here’s how you can provide Google with your PAN:

1. Open Play Console and go to the Payments profile page (Setup > Payments profile).
2. In the "Settings" section, click Manage settings.
3. Scroll down to "India tax info" and click the pencil icon .
4. Enter or update your PAN.
5. Click Save.

If you offer Google Play Store app and in-app purchases made via direct carrier billing (DCB) by customers in Kuwait, Google or its payment processor partners may deduct up to 5% of withholding tax (WHT).

If you offer Google Play Store app and in-app purchases made via direct carrier billing (DCB) by customers in Myanmar, Google or its payment processor partners will deduct up to 2.5% of withholding tax (WHT).

If you offer Google Play Store app and in-app purchases made via direct carrier billing (DCB) by customers in Sri Lanka, Google or its payment processor partners will deduct up to 10% of withholding tax (WHT).

Under local Taiwan tax legislation, Google is obligated to withhold tax on payments made to you, where such payments are associated with sales you've made to end users in Taiwan through the Play Store. 

This affects developers who don't possess one of the following:

• A Taiwan VAT ID (eight digit numeral number)
• A foreign TIN registered in Taiwan
• A valid tax exemption approval in Taiwan

If you're unable to provide any of the information in the preceding list, Google is obligated to apply and deduct a 3% WHT on the payment made to you for all of your transactions with users in Taiwan. In addition, if Google is applying the WHT, Google won't be able to provide a specific WHT certificate issued by the Taiwanese tax authorities in your name.

Google takes full responsibility for WHT on paid Google Play Store transactions in Taiwan, therefore developers aren't obligated to calculate or remit WHT separately.

To manage Taiwan WHT within Google Play Console:

1. Go to Payments profile  (Settings > Payments profile).
2. In the Settings section, click Manage settings.
3. Scroll down to Taiwan withholding tax info and click Edit .
4. Update all tax-related information.
5. Click Save.