Tax details for Windows app/game developers and Azure Marketplace publishers

To understand your tax considerations for price selection, and tax responsibility under the App Developer 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 App Developer Agreement and the list of affected countries/regions.

Important

Tax responsibility for Reseller countries/regions and circumstances (as described below) is covered by Exhibit C of the App Developer Agreement, notwithstanding the information in the table below. Note that the Payout implication column only applies to Windows app/game developers. 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 Developer
Albania Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Algeria Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
American Samoa Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Andorra Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Anguilla Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Angola Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Antarctica Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Antigua and Barbuda Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Argentina Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
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 Developer
The Bahamas Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
Barbados Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
Benin Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Bermuda Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Bhutan Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Bolivia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Bonaire Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Bosnia and Herzegovina Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Botswana Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Bouvet Island Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Brazil Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
British Virgin Islands Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Brunei Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
Burundi Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Cabo Verde Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Cambodia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Cameroon Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
Central African Republic Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Chad Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Chile Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
China Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Christmas Island Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Cocos (Keeling) Islands Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
Congo Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Congo (DRC) Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Cook Islands Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Costa Rica Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Côte d’Ivoire Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
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 Developer
Dominica Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Dominican Republic Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Ecuador Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Egypt Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
El Salvador Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Eritrea Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
Equatorial Guinea Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Falkland Islands Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Faroe Islands Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Fiji Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
The Gambia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Georgia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
Gibraltar Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
Grenada Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Guadeloupe Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Guam Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Guatemala Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Guernsey Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Guinea Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Guinea-Bissau Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Guyana Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Haiti Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Heard Island and McDonald Islands Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Honduras Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Hong Kong SAR Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
Iraq Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
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 Developer
Japan Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Jersey Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Jordan Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Kazakhstan Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Kenya Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Kiribati Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
Kyrgyzstan Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Laos Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
Lesotho Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Liberia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Libya Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
Macedonia (FYROM) Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Madagascar Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Malawi Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Malaysia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Maldives Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Mali Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
Martinique Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Mauritania Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Mauritius Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Mayotte Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Mexico Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Micronesia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Moldova Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
Montenegro Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Montserrat Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Morocco Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Mozambique Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Myanmar Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Namibia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Nauru Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Nepal Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
Niger Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Nigeria Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Niue Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Norfolk Island Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Northern Mariana Islands Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
Pakistan Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Palau Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Palestinian Authority Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Panama Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Papua New Guinea Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Paraguay Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Peru Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Philippines Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
Réunion Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
Saint Barthélemy Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Saint Helena, Ascension and Tristan da Cunha Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Saint Kitts and Nevis Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Saint Lucia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Saint Martin (French part) Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Saint Vincent and the Grenadines Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Samoa Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
San Marino Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
São Tomé and Príncipe Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
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 Developer
Sierra Leone Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Singapore Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Sint Maarten (Dutch part) Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
Somalia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
Suriname Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Svalbard and Jan Mayen Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Swaziland Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
Tanzania Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Thailand Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Timor-Leste Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Togo Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Tokelau Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Tonga Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Trinidad and Tobago Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Tunisia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
Turks and Caicos Islands Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Tuvalu Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
U.S. Minor Outlying Islands Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
U.S. Virgin Islands Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Uganda Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Ukraine Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
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 Developer
Uzbekistan Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Vanuatu Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Vatican City Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Venezuela Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Vietnam Price being selected is the final sale price and includes any applicable taxes. Read more about tax considerations for this country. Price minus Store fee Developer
Wallis and Futuna Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Yemen Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Zambia Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer
Zimbabwe Price being selected is the final sale price and includes any applicable taxes. Price minus Store fee Developer

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 Windows app/game developers

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(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 App Developer Agreement.

The following applies only to Windows app/games developers:

Reseller countries/regions
China (except on mobile communication devices running Windows Phone 7.x and on personal computers running Windows 8.x)
Brazil (only for purchases made via devices running Windows 10)

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)