Tax details for paid apps

Applies to Windows Phone

To understand your tax considerations for price selection, payout implications, and tax responsibility, see your countries/regions of distribution in the tables below.

NoteNote:

The Commerce Expansion Adjustment may have payout implications in a limited set of countries/regions. For further details about the Commerce Expansion Adjustment and the markets where it applies, see the App Developer Agreement and the list of affected countries/regions.

NoteNote:

Tax rates are subject to change at any time. Microsoft cannot guarantee that the rates in the tables below will always be accurate.

Country/Region

Tax considerations for price selection

Payout implication

Tax responsibility

Afghanistan

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Albania

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Algeria

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Andorra

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Angola

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Antigua and Barbuda

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Argentina

Price being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.

70% of selected price

Developer

Armenia

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Australia

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Austria

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 20% tax)

Microsoft

Azerbaijan

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

The Bahamas

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Bahrain

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Bangladesh

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Barbados

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Belarus

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Belgium

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 21% tax)

Microsoft

Belize

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Benin

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Bhutan

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Bolivia

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Bosnia and Herzegovina

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Botswana

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Brazil

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Brunei Darussalam

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Bulgaria

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 20% tax)

Microsoft

Burkina Faso

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Burundi

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Cabo Verde

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Cambodia

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Cameroon

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Canada

Taxes are added to the price being selected.

70% of selected price

Microsoft

Central African Republic

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Chad

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Chile

Price being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.

70% of selected price

Developer

China

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Colombia

Price being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.

70% of selected price

Developer

Comoros

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Congo

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Congo (DRC)

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Costa Rica

Price being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.

70% of selected price

Developer

Cote D'Ivoire

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Croatia

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 20% tax)

Microsoft

Czech Republic

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 21% tax)

Microsoft

Denmark

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 25% tax)

Microsoft

Djibouti

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Dominica

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Dominican Republic

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Ecuador

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Egypt

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

El Salvador

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Eritrea

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Estonia

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 20% tax)

Microsoft

Ethiopia

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Equatorial Guinea

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Faroe Islands

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Fiji Islands

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Finland

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 24% tax)

Microsoft

France

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 20% tax)

Microsoft

Country

Tax considerations for price selection

Payout implication

Tax responsibility

Gabon

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

The Gambia

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Georgia

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Germany

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 19% tax)

Microsoft

Ghana

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Greece

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 23% tax)

Microsoft

Greenland

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Grenada

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Guatemala

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Guinea

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Guinea-Bissau

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Guyana

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Haiti

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Honduras

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Hong Kong SAR

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of selected price

Developer

Hungary

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 27% tax)

Microsoft

Iceland

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

India

Price being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.

70% of selected price

Developer

Indonesia

Price being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.

70% of selected price

Developer

Iraq

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Ireland

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 23% tax)

Microsoft

Israel

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Italy

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 22% tax)

Microsoft

Jamaica

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Japan

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Jordan

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Kazakhstan

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Kenya

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Kiribati

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Korea

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Kuwait

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Kyrgyzstan

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Laos

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Latvia

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 21% tax)

Microsoft

Lesotho

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Libya

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Liechtenstein

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 8% tax)

Microsoft

Lithuania

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 21% tax)

Microsoft

Luxembourg

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% tax)

Microsoft

Macao SAR

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Macedonia (FYROM)

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Madagascar

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Malawi

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Malaysia

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Maldives

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Mali

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Marshall Islands

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Mauritania

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Mauritius

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Mexico

Price being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.

70% of selected price

Developer

Micronesia

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Monaco

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 20% tax)

Microsoft

Mongolia

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Montenegro

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Morocco

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Mozambique

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Myanmar

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Namibia

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Nauru

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Nepal

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Netherlands

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 21% tax)

Microsoft

New Zealand

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Nicaragua

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Niger

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Nigeria

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Norway

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 25% tax)

Microsoft

Country

Tax considerations for price selection

Payout implication

Tax responsibility

Oman

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Pakistan

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Palau

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Panama

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Papua New Guinea

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Paraguay

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Peru

Price being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.

70% of selected price

Developer

Philippines

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Poland

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 23% tax)

Microsoft

Portugal

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 23% tax)

Microsoft

Puerto Rico

Taxes are added to the price being selected. Read more about tax considerations for this country.

70% of selected price

Developer

Qatar

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Romania

Price being selected is the final sale price and includes any applicable taxes.

70% of (selected price minus 15% or 24% tax)

Microsoft

Russia

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Rwanda

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Saint Kitts and Nevis

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Saint Lucia

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Saint Vincent and the Grenadines

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Samoa

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

San Marino

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

São Tomé and Príncipe

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Saudi Arabia

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Senegal

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Serbia

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Seychelles

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Sierra Leone

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Singapore

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Slovakia

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 20% tax)

Microsoft

Slovenia

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 22% tax)

Microsoft

Solomon Islands

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Somalia

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

South Africa

Price being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.

70% of selected price

Developer

Spain

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 21% tax)

Microsoft

Sri Lanka

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Suriname

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Swaziland

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Sweden

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 25% tax)

Microsoft

Switzerland

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 8% tax)

Microsoft

Taiwan

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 5% tax)

Microsoft

Tajikistan

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Tanzania

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Thailand

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Timor-Leste

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Togo

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Tonga

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Tunisia

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Turkey

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Turkmenistan

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Tuvalu

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Uganda

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Ukraine

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

United Arab Emirates

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

United Kingdom

Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout.

70% of (selected price minus 15% or 20% tax)

Microsoft

United States

Taxes are added to the price being selected.

70% of selected price

Microsoft

Uruguay

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Uzbekistan

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Vanuatu

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Venezuela

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Vietnam

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Yemen

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Zambia

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Zimbabwe

Price being selected is the final sale price and includes any applicable taxes.

70% of selected price

Developer

Certain Microsoft billing partners may collect and remit sales, use, goods and services, value-added, and other similar taxes applicable to Purchasers’ acquisition of your Application(s) or In-App Product(s) through the Windows Phone Store in the countries/regions listed below. The reports that Microsoft makes available to you will identify the transactions for which a billing partner has collected sales, use, goods and services, value-added, or similar taxes applicable to Purchasers’ acquisition of your Application(s) or In-App Product(s) through the Windows Phone Store. You are responsible for reviewing the reporting provided to you by Microsoft and for determining and complying with your obligations, if any, to register, collect, and remit taxes in connection with transactions involving your Application(s) or In-App Product(s).

Mixed remittance countries/regions

Argentina

Chile

Colombia

Costa Rica

Indonesia

Mexico

Peru

Puerto Rico

South Africa

To obtain information relevant to remitting taxes for your Windows Phone Store transactions in India, generate a transaction report. You are responsible for reviewing the reporting and determining and complying with any obligations you have to register, collect, and remit taxes in connection with transactions involving your Application(s) or In-App Product(s).

To generate a report:

  1. Go to https://commerce.microsoft.com/PaymentHub/TaxReport.

  2. Log on using the Microsoft account you use to access your Dev Center developer account.

  3. Select the appropriate date(s).

  4. In Sold to Country/Region, select India.

  5. Click Search.

Each row of the report contains the date and time of the transaction and, if available, the India state where the transaction occurred.

Show:
© 2014 Microsoft