Upcoming tax changes for apps, in-app purchases, and subscriptions

The App Store’s commerce and payments system was built to empower you to conveniently set up and sell your products and services at a global scale in 44 currencies across 175 storefronts. Apple administers tax on behalf of developers in over 70 countries and regions and provides you with the ability to assign tax categories to your apps and in‑app purchases. Periodically, we update your proceeds in certain regions based on changes in tax regulations.

On May 31, your proceeds from the sale of apps and in‑app purchases (including auto‑renewable subscriptions) will be adjusted to reflect the tax changes listed below. Prices will not change.

• Ghana: Increase of the VAT rate from 12.5% to 15%.
• Lithuania: Reduction of the VAT rate from 21% to 9% for eligible e‑books and audiobooks.
• Moldova: Reduction of the VAT rate from 20% to 0% for eligible e‑books and periodicals.
• Spain: Digital services tax of 3%.

Due to changes to tax regulations in Brazil, Apple now withholds taxes for all App Store sales in Brazil. We’ll administer the collection and remittance of taxes to the appropriate tax authority on a monthly basis. You can view the amount of tax deducted from your proceeds starting in June 2023 with your May earnings. Developers based in Brazil aren’t impacted by this change.

Once these changes go into effect, the Pricing and Availability section of My Apps will be updated in App Store Connect. As always, you can change the prices of your apps and in‑app purchases (including auto‑renewable subscriptions) at any time. And now you can change them for any storefront with 900 price points to choose from.