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 in your payout statement 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 |
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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 |
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Brazil (for purchases made through all customer purchase scenarios except CSP) |
Mexico (only for purchases made through the Enterprise Agreement customer purchase scenario) |