Windows Dev Center

Tax details for paid apps

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

Note  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.

Note  Tax rates are subject to change at any time. Microsoft cannot guarantee that the rates in the tables below will always be accurate.
Country/regionTax consideration for price selectionPayout implicationTax responsibility
AfghanistanPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
AlbaniaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
AlgeriaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
AndorraPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
AngolaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
Antigua and BarbudaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
ArgentinaPrice being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.70% of selected priceDeveloper
ArmeniaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
AustraliaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
AustriaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
AzerbaijanPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
The BahamasPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
BahrainPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
BangladeshPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
BarbadosPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
BelarusPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
BelgiumPrice 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 21% tax)Microsoft
BelizePrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
BeninPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
BhutanPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
BoliviaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
Bosnia and HerzegovinaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
BotswanaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
BrazilPrice being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.70% of selected priceDeveloper
BruneiPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
BulgariaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
Burkina FasoPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
BurundiPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
Cabo VerdePrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
CambodiaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
CameroonPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
CanadaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
Central African RepublicPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
ChadPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
ChilePrice being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.70% of selected priceDeveloper
ChinaPrice being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.70% of selected priceDeveloper
ColombiaPrice being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.70% of selected priceDeveloper
ComorosPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
CongoPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
Congo (DRC)Price being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
Costa RicaPrice being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.70% of selected priceDeveloper
Côte d’Ivoire Price being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
CroatiaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
CyprusPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
Czech RepublicPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
DenmarkPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
DjiboutiPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
DominicaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
Dominican RepublicPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
EcuadorPrice being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.70% of selected priceDeveloper
EgyptPrice being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.70% of selected priceDeveloper
El SalvadorPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
EritreaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
EstoniaPrice 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
EthiopiaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
Equatorial GuineaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
Faroe IslandsPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
FijiPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
FinlandPrice 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 24% tax)Microsoft
FrancePrice 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
GabonPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
The GambiaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
GeorgiaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
GermanyPrice 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 19% tax)Microsoft
GhanaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
GreecePrice 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 23% tax)Microsoft
GreenlandPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
GrenadaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
GuatemalaPrice being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.70% of selected priceDeveloper
GuineaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
Guinea-BissauPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
GuyanaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
HaitiPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
HondurasPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
Hong Kong SARPrice being selected is the final sale price and includes any applicable taxes.70% of selected priceDeveloper
HungaryPrice 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 27% tax)Microsoft
IcelandPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
IndiaPrice being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.70% of selected priceDeveloper
IndonesiaPrice being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.70% of selected priceDeveloper
IraqPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
IrelandPrice 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 23% tax)Microsoft
IsraelPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
ItalyPrice 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 22% tax)Microsoft
JamaicaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
JapanPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
JordanPrice being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.70% of selected priceDeveloper
KazakhstanPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
KenyaPrice being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.70% of selected priceDeveloper
KiribatiPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
KoreaPrice 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 10% tax)Microsoft
KuwaitPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
KyrgyzstanPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
LaosPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
LatviaPrice 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 21% tax)Microsoft
LebanonPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
LesothoPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
LiberiaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
LibyaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
LiechtensteinPrice 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
LithuaniaPrice 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 21% tax)Microsoft
LuxembourgPrice 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 17% tax)Microsoft
Macao SARPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
Macedonia (FYROM)Price being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
MadagascarPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
MalawiPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
MalaysiaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
MaldivesPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
MaliPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
MaltaPrice 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 18% tax)Microsoft
Marshall IslandsPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
MauritaniaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
MauritiusPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
MexicoPrice being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.70% of selected priceDeveloper
MicronesiaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
MonacoPrice 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
MongoliaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
MontenegroPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
MoroccoPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
MozambiquePrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
MyanmarPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
NamibiaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
NauruPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
NepalPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
NetherlandsPrice 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 21% tax)Microsoft
New ZealandPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
NicaraguaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
NigerPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
NigeriaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
NorwayPrice 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 25% tax)Microsoft
OmanPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
PakistanPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
PalauPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
PanamaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
Papua New GuineaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
ParaguayPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
PeruPrice being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.70% of selected priceDeveloper
PhilippinesPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
PolandPrice 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 23% tax)Microsoft
PortugalPrice 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 23% tax)Microsoft
Puerto RicoTaxes are added to the price being selected.70% of selected priceDeveloper
QatarPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
RomaniaPrice 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 24% tax)Microsoft
RussiaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
RwandaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
Saint Kitts and NevisPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
Saint LuciaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
Saint Vincent and the GrenadinesPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
SamoaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
San MarinoPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
São Tomé and Príncipe Price being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
Saudi ArabiaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
SenegalPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
SerbiaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
SeychellesPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
Sierra LeonePrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
SingaporePrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
SlovakiaPrice 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
SloveniaPrice 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 22% tax)Microsoft
Solomon IslandsPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
SomaliaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
South AfricaPrice being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.70% of selected priceDeveloper
SpainPrice 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 21% tax)Microsoft
Sri LankaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
SurinamePrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
SwazilandPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
SwedenPrice 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 25% tax)Microsoft
SwitzerlandPrice 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
TaiwanPrice 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
TajikistanPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
TanzaniaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
ThailandPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
Timor-LestePrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
TogoPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
TongaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
Trinidad and TobagoPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
TunisiaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
TurkeyPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
TurkmenistanPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
TuvaluPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
UgandaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
UkrainePrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
United Arab EmiratesPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
United KingdomPrice 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
United StatesTaxes are added to the price being selected. 70% of selected priceMicrosoft
UruguayPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
UzbekistanPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
VanuatuPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
VenezuelaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
VietnamPrice being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country.70% of selected priceDeveloper
YemenPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
ZambiaPrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper
ZimbabwePrice being selected is the final sale price and includes any applicable taxes. 70% of selected priceDeveloper

 

Mixed remittance countries/regions

Certain Microsoft billing partners may collect and remit sales, use, goods and services, value added or similar taxes, if any, applicable to Customers' acquisition of your App(s) or In-App Product(s) through the 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 Customers' acquisition of your App(s) or In-App Product(s) through the Store. Except for the transactions described in such reporting, neither Microsoft nor its billing services providers will remit any sales, use, goods and services, value added or other similar tax in connection with Customers' acquisition of your App(s) or In-App Product(s) in these country(s). You are responsible for reviewing the reporting provided to you and determining and complying with your obligations, if any, to register, collect, and remit taxes in connection with transactions involving your App(s) or In-App Product(s).

Mixed remittance countries/regions
Argentina
Brazil
Chile
China
Colombia
Costa Rica
Ecuador
Egypt
Guatemala
India
Indonesia
Jordan
Kenya
Mexico
Peru
South Africa
Vietnam

 

Reseller countries/regions

In certain countries/regions, Microsoft acts as a reseller, rather than your agent, in making your app(s) and in-app product(s) available in the Store. For further details about terms and conditions for reseller countries/regions, see the App Developer Agreement.

Reseller countries/regions
China (except on mobile communication devices running Windows Phone 7.x and on personal computers running Windows 8.x)
Brazil (only for purchases made via mobile operator billing)

 

Tax reporting for India developers

To obtain information relevant to remitting taxes for your 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).

Mt148553.wedge(en-us,WIN.10).gifTo 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.

 

 

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