Apple Implements New VAT and Tax Rules for the App Store

Apple has announced updates to taxes and pricing for the App Store across multiple countries, with some changes effective immediately and others rolling out in the coming months.

Immediate Changes (February 2025):

• Azerbaijan & Peru: Introduction of an 18% value-added tax (VAT).
• Slovakia: Standard VAT increase from 20% to 23% and a new 5% VAT rate for ebooks.
• Estonia: Reduced VAT rate increase from 5% to 9% for news publications, magazines, and periodicals.
• Finland: VAT increase from 10% to 14% for ebooks.

Later in February, app and in-app purchase pricing in Azerbaijan and Peru will be updated unless developers have set these storefronts as their base price.

Japan Update (April 1, 2025):

A new tax regulation in Japan will require Apple to collect and remit a 10% Japanese Consumption Tax (JCT) on paid apps and in-app purchases made by non-Japan-based developers.

This follows Japan’s tax authority designating Apple (iTunes K.K.) as a Specified Platform Operator.

Apple has advised developers to review the changes and adjust their pricing strategies accordingly.