Apple has announced updates to taxes and pricing in multiple markets.
Apple has announced updates to its App Store pricing and taxes for developers across different regions, with some changes being already in effect as of February 6.
According to the Apple Developer website, the company periodically adjusts prices or developer proceeds as a result of tax-related regulatory changes, or due to foreign exchange rates.
The updates revealed by Apple on Thursday will directly impact developers in multiple countries across Europe, Asia, and South America.
Specifically, developer proceeds have been modified in the following countries and regions as of February 6, 2025:
- Azerbaijan: Value-added tax (VAT) introduction of 18%
- Peru: VAT introduction of 18%
- Slovakia: Standard VAT rate increase from 20% to 23%
- Slovakia: Reduced VAT rate introduction of 5% for ebooks
- Estonia: Reduced VAT rate increase from 5% to 9% for news publications, magazines, and other periodicals
- Finland: Reduced VAT rate increase from 10% to 14% for ebooks
The iPhone maker has also modified Exhibit B of the Paid Applications Agreement, which now indicates that the company collects and remits applicable taxes in both Azerbaijan and Peru. Additional changes will take effect on February 24, 2025.
“Pricing for apps and In-App Purchases will be updated for the Azerbaijan and Peru storefronts if you haven’t selected one of these as the base for your app or In-App Purchase,” the announcement reads.
“These updates also consider VAT introductions listed in the tax updates section above. If you’ve selected the Azerbaijan or Peru storefront as the base for your app or In-App Purchase, prices won’t change.”
Changes to taxes in Japan
Additionally, Apple has provided information on changes that will take effect on April 1 in Japan, due to changes in tax-related regulation. This comes following a report that claimed Japan would require companies like Apple to pay taxes in place of developers.
The regulatory changes mean that Japan’s tax operator has classified Apple as a Specified Platform Operator. As a result, all paid apps and in-app purchases sold by non-Japanese developers in the Japan App Store will be subject to the platform tax regime.
Apple is required to collect a ten-percent Japanese Consumption Tax for these types of transactions, and developer proceeds will be adjusted accordingly. It’s worth pointing out, though, that in-app purchases such as coins sold before April 1, 2025, will not be taxed.
Developers can see these changes go into effect via the Pricing and Availability section of My Apps in App Store Connect. Additional details are available on the related Apple Developer webpage.
