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I signed up to sell my apps on the Apple app stores, and the agreement says:

Apple shall collect and remit to the competent tax authorities the taxes described in Section 3.2 of this Schedule 2 for sales of the Licensed Applications to End-Users located in the following countries, as updated from time to time via the iTunes Connect site:

Albania Australia Austria Belgium Bulgaria Canada China* Croatia Cyprus Czech Republic Denmark Estonia Finland France Germany Greece Hungary Iceland Ireland Italy Latvia Lithuania Luxembourg Malta, Republic of Netherlands New Zealand++ Norway Poland Portugal Romania Slovakia South Africa Slovenia Spain Sweden Switzerland United Kingdom United States

Does Apple recover this tax from me? In other words, will I end up paying more than 30% to Apple when a user from one of these countries buys my app?

5

Apple handles the sales of your app. Technically Apple is the seller, so they collect the taxes. That is why Apple gets 30% of every sold app.

The 70% you get from an app sale are royalties. You only need to add it to your Income Tax.

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