Apple rolls out new App Store tax and pricing changes across 6 countries

Apple has announced a series of tax and pricing changes for developers on the App Store, affecting several countries including Brazil, Canada, Estonia, Romania, the Philippines, and Vietnam. The updates are tied to recent shifts in tax regulations and will also influence app and in-app purchase (IAP) pricing in select regions.

According to notices sent to developers, changes to tax treatment took effect on August 21, 2025. Key adjustments include:

• Brazil: A 3.5% Imposto sobre Operações Financeiras (IOF) tax applied.
• Canada: Removal of the digital services tax (DST).
• Estonia: VAT increase from 22% to 24%.
• Romania: VAT increase from 19% to 21%, and a rise in the reduced VAT rate for news, magazines, books, and audiobooks from 5% to 11%.
• Philippines: Introduction of a 12% VAT for developers based outside the country.
• Vietnam:
  • For organizations outside Vietnam: VAT increase from 5% to 10%.
  • For individual developers outside Vietnam: Introduction of a 5% personal income tax (PIT), replacing the corporate income tax, with all content now taxed at the standard VAT rate.
  • For organizations in Vietnam: Apple will no longer remit foreign contractor tax (FCT) on sales. A 5% FCT will now apply to Apple’s commission.
  • For individual developers in Vietnam: Introduction of a 2% PIT, with a 5% FCT applied to Apple’s commission.

Apple said it will update Exhibits B and C of the Paid Applications Agreement to reflect tax collection and remittance responsibilities in the Philippines and Vietnam. Translations of the revised agreement are expected within the next month.

In addition to tax adjustments, pricing changes will take effect on September 8, 2025. For the Philippines and Vietnam, app and IAP prices will be updated automatically unless a developer has already chosen one of these regions as their base storefront. If so, pricing across other storefronts will be adjusted to maintain consistency.

Auto-renewable subscriptions are excluded from these price updates, as are regions where developers manually manage pricing. Apple has updated the Pricing and Availability section of App Store Connect to reflect the upcoming changes.