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?


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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