Tax details for commercial marketplace publishers

To understand your tax considerations for price selection, and tax responsibility under the Microsoft Azure Marketplace Publisher Agreement or Modern Publisher Agreement, see your countries/regions of distribution in the tables below.

Note

The Commerce Expansion Adjustment may have payout implications in a limited set of countries/regions. For further details about the Commerce Expansion Adjustment and the markets where it applies, see the Microsoft Azure Marketplace Publisher Agreement and the list of affected countries/regions.

Important

Tax responsibility for Reseller countries/regions and circumstances (as described below) is covered by Exhibit A of the Microsoft Azure Marketplace Publisher Agreement, notwithstanding the information in the table below. Note that the Payout implication column only applies to publishers. Tax rates noted in this column are subject to change at any time, and Microsoft cannot guarantee that the rates in the tables below will always be accurate.

Country/region Tax consideration for price selection Payout implication Tax responsibility
Afghanistan Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Albania Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Algeria Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
American Samoa Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Andorra Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Anguilla Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Angola Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Antarctica Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Antigua and Barbuda Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Argentina Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Armenia Price being selected is the final sale price and includes any applicable taxes. Price minus 20% tax, minus Store fee Microsoft
Aruba Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Australia Price being selected is the final sale price and includes any applicable taxes. Price minus 10% tax, minus Store fee Microsoft
Austria Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 20% tax, minus Store fee Microsoft
Azerbaijan Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
The Bahamas Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Bahrain Price being selected is the final sale price and includes any applicable taxes. Price minus 5% tax, minus Store fee Microsoft
Bangladesh Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Barbados Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Belarus Price being selected is the final sale price and includes any applicable taxes. Price minus 20% tax, minus Store fee Microsoft
Belgium Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 21% tax, minus Store fee Microsoft
Belize Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Benin Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Bermuda Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Bhutan Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Bolivia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Bonaire Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Bosnia and Herzegovina Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Botswana Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Bouvet Island Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Brazil Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
British Virgin Islands Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Brunei Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Bulgaria Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 20% tax, minus Store fee Microsoft
Burkina Faso Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Burundi Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Cabo Verde Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Cambodia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Cameroon Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Canada Taxes are added to the price being selected. Price minus Store fee Microsoft
Cayman Islands Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Central African Republic Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Chad Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Chile Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
China Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Christmas Island Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Cocos (Keeling) Islands Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Colombia Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 16% tax, minus Store fee Microsoft
Comoros Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Congo Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Congo (DRC) Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Cook Islands Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Costa Rica Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Côte d'Ivoire Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Croatia Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 25% tax, minus Store fee Microsoft
Curaçao Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Cyprus Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 19% tax, minus Store fee Microsoft
Czech Republic Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 21% tax, minus Store fee Microsoft
Denmark Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 25% tax, minus Store fee Microsoft
Djibouti Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Dominica Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Dominican Republic Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Ecuador Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Egypt Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
El Salvador Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Eritrea Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Estonia Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 20% tax, minus Store fee Microsoft
Ethiopia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Equatorial Guinea Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Falkland Islands Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Faroe Islands Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Fiji Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Finland Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 24% tax, minus Store fee Microsoft
France Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 20% tax, minus Store fee Microsoft
Gabon Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
The Gambia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Georgia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Germany Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 19% tax, minus Store fee Microsoft
Ghana Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Gibraltar Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Greece Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 24% tax, minus Store fee Microsoft
Greenland Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Grenada Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Guadeloupe Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Guam Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Guatemala Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Guernsey Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Guinea Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Guinea-Bissau Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Guyana Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Haiti Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Heard Island and McDonald Islands Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Honduras Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Hong Kong SAR Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Hungary Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 27% tax, minus Store fee) Microsoft
Iceland Price being selected is the final sale price and includes any applicable taxes. Price minus 24% tax, minus Store fee) Microsoft
India Taxes are added to the price being selected. Price minus Store fee Microsoft
Indonesia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Iraq Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Ireland Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 23% tax, minus Store fee Microsoft
Israel Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Italy Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 22% tax, minus Store fee Microsoft
Jamaica Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Japan Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Jersey Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Jordan Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Kazakhstan Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Kenya Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Kiribati Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Korea Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 10% tax, minus Store fee Microsoft
Kuwait Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Kyrgyzstan Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Laos Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Latvia Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 21% tax, minus Store fee Microsoft
Lebanon Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Lesotho Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Liberia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Libya Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Liechtenstein Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 8% tax, minus Store fee Microsoft
Lithuania Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 21% tax, minus Store fee Microsoft
Luxembourg Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 17% tax, minus Store fee Microsoft
Macao SAR Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Macedonia (FYROM) Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Madagascar Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Malawi Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Malaysia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Maldives Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Mali Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Malta Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 18% tax, minus Store fee Microsoft
Marshall Islands Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Martinique Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Mauritania Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Mauritius Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Mayotte Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Mexico Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Micronesia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Moldova Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Monaco Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 20% tax, minus Store fee Microsoft
Mongolia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Montenegro Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Montserrat Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Morocco Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Mozambique Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Myanmar Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Namibia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Nauru Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Nepal Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Netherlands Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 21% tax, minus Store fee Microsoft
New Zealand Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 15% tax, minus Store fee Microsoft
Nicaragua Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Niger Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Nigeria Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Niue Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Norfolk Island Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Northern Mariana Islands Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Norway Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 25% tax, minus Store fee Microsoft
Oman Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Pakistan Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Palau Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Palestinian Authority Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Panama Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Papua New Guinea Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Paraguay Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Peru Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Philippines Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Poland Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 23% tax, minus Store fee Microsoft
Portugal Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 23% tax, minus Store fee Microsoft
Qatar Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Réunion Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Romania Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 19% tax, minus Store fee Microsoft
Russia Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 18% tax, minus Store fee Microsoft
Rwanda Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Saint Barthélemy Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Saint Helena, Ascension and Tristan da Cunha Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Saint Kitts and Nevis Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Saint Lucia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Saint Martin (French part) Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Saint Vincent and the Grenadines Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Samoa Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
San Marino Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
São Tomé and Príncipe Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Saudi Arabia Price being selected is the final sale price and includes any applicable taxes. Price minus 5% tax, minus Store fee Microsoft
Senegal Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Serbia Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 20% tax, minus Store fee Microsoft
Seychelles Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Sierra Leone Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Singapore Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Sint Maarten (Dutch part) Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Slovakia Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 20% tax, minus Store fee Microsoft
Slovenia Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 22% tax, minus Store fee Microsoft
Solomon Islands Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Somalia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
South Africa Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 15% tax, minus Store fee Microsoft
Spain Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 21% tax, minus Store fee Microsoft
Sri Lanka Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Suriname Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Svalbard and Jan Mayen Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Swaziland Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Sweden Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 25% tax, minus Store fee Microsoft
Switzerland Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 8% tax, minus Store fee Microsoft
Taiwan Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 5% tax, minus Store fee Microsoft
Tajikistan Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Tanzania Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Thailand Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Timor-Leste Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Togo Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Tokelau Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Tonga Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Trinidad and Tobago Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Tunisia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Turkey Price being selected is the final sale price and includes any applicable taxes. Price minus 18% tax, minus Store fee Microsoft
Turkmenistan Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Turks and Caicos Islands Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Tuvalu Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
U.S. Minor Outlying Islands Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
U.S. Virgin Islands Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Uganda Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Ukraine Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
United Arab Emirates Price being selected is the final sale price and includes any applicable taxes. Price minus 5% tax, minus Store fee Microsoft
United Kingdom Price being selected is the final sale price and includes any applicable taxes. Taxes are subtracted from the price prior to payout. Price minus 20% tax, minus Store fee Microsoft
United States (includes Puerto Rico) Taxes are added to the price being selected. Price minus Store fee Microsoft
Uruguay Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Uzbekistan Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Vanuatu Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Vatican City Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Venezuela Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Vietnam Price being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country/region. Price minus Store fee Publisher
Wallis and Futuna Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Yemen Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Zambia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher
Zimbabwe Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Publisher

The following applies only to Azure Marketplace Publishers, notwithstanding anything to the contrary above:

Country/region Tax consideration for price selection Tax management
Australia (for purchases made through all customer purchase scenarios except Enterprise Agreement) Price being selected is the final sale price and includes any applicable taxes. Microsoft
Australia (only for purchases made through the Enterprise Agreement customer purchase scenario) Price being selected is the final sale price and includes any applicable taxes. Publisher
Brazil Price being selected is the final sale price and includes any applicable taxes. Publisher (See Reseller countries/regions)
Mexico Price being selected is the final sale price and includes any applicable taxes. Publisher (See Reseller countries/regions)

Mixed remittance countries/regions for publishers

Certain Microsoft billing partners may collect and remit sales, use, goods and services, value added or similar taxes, if any, applicable to Customers' acquisition of your App(s) or In-App Product(s) through the Store in the countries/regions listed below. The reports that Microsoft makes available to you will identify the transactions for which a billing partner has collected sales, use, goods and services, value added or similar taxes applicable to Customers' acquisition of your App(s) or In-App Product(s) through the Store. Except for the transactions described in such reporting, neither Microsoft nor its billing services providers will remit any sales, use, goods and services, value added or other similar tax in connection with Customers' acquisition of your App(s) or In-App Product(s) in these country/region(s). You are responsible for reviewing the reporting provided to you and determining and complying with your obligations, if any, to register, collect, and remit taxes in connection with transactions involving your App(s) or In-App Product(s).

Mixed remittance countries/regions
South Africa
Vietnam

Reseller countries/regions

In certain countries/regions, Microsoft acts as a reseller, rather than your agent, in making your app(s) and in-app product(s) available in the Store. For further details about terms and conditions for reseller countries/regions, see the Microsoft Azure Marketplace Publisher Agreement.

The following applies only to Azure Marketplace Publishers:

Reseller countries/regions
Brazil (for purchases made through all customer purchase scenarios except CSP)
Mexico (only for purchases made through the Enterprise Agreement customer purchase scenario)

Next steps

Set up your payout account and tax forms