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Tax and Price Updates for Apps, In-App Purchases, and Subscriptions

The App Store is designed to make it easy to sell your digital goods and services globally, with support for 44 currencies across 175 storefronts.

From time to time, we need to adjust prices or your proceeds due to changes in tax regulations or foreign exchange rates. These adjustments are made using publicly available exchange rate information from financial data providers to help make sure prices for apps and In-App Purchases stay consistent across all storefronts.

Tax and price updates

As of August 21:

Your proceeds from the sale of eligible apps and In‑App Purchases have been modified in:

  • Brazil: Imposto sobre Operações Financeiras (IOF) of 3.5%
  • Canada: Digital services tax (DST) no longer applicable
  • Estonia: Value‑added tax (VAT) rate increase from 22% to 24%
  • Romania:

    – VAT rate increase from 19% to 21%

    – Reduced VAT rate increase from 5% to 11% for news, magazines, books, and audiobooks

  • The Philippines: VAT introduction of 12% for developers based outside of the Philippines
  • Vietnam:

    – Organizations based outside of Vietnam: VAT rate increase from 5% to 10%.

    – Individual developers based outside of Vietnam: Personal income tax (PIT) introduction of 5%, replacing the corporate income tax (CIT). Reduced VAT rate of 0% for news, magazines, and books no longer applies and all content will be taxed at the standard rate.

    – Organizations based in Vietnam: Apple will no longer remit foreign contractor tax (FCT) on sales to end customers. FCT of 5% introduced on Apple’s commission.

    – Individual developers based in Vietnam: Personal income tax (PIT) introduction of 2%, replacing the corporate income tax (CIT). FCT of 5% introduced on Apple’s commission. Reduced VAT rate of 0% for news, magazines, and books no longer applies and all content will be taxed at the standard rate.

Exhibit B and C of the Paid Applications Agreement will be updated to indicate that Apple collects and remits applicable taxes in the Philippines, and the relevant tax changes in Vietnam.¹

Beginning September 8:

Pricing for apps and In-App Purchases will be updated for the Philippines and Vietnam if you haven’t selected one of these storefronts as the base storefront for your app or In‑App Purchase.² These updates also consider VAT introductions and changes listed in the tax updates section above.

If you’ve selected the Philippines or Vietnam as the base storefront for your app or In-App Purchase, prices won’t change. On other storefronts, prices will be updated to maintain equalization with your chosen base price.

Prices won’t change in any region if your In‑App Purchase is an auto‑renewable subscription. Prices also won’t change on the storefronts where you manually manage prices instead of using the automated equalized prices.

The Pricing and Availability section of Apps has been updated in App Store Connect to display these upcoming price changes. As always, you can change the prices of your apps, In‑App Purchases, and auto‑renewable subscriptions at any time.

Learn more about managing your prices

View or edit upcoming price changes

Edit your app’s base country or region

Pricing and availability start times by country or region

Set a price for an In-App Purchase

Learn more about your proceeds

View payments and proceeds

Download financial reports

¹ Translations of the updated agreement will be available on the Apple Developer website within one month.

² Excludes auto-renewable subscriptions.

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Updated age ratings in App Store Connect

The App Store is designed to be a safe and trusted place for all ages, including children. The age rating system for apps and games has been updated in order to provide people with more granular age ratings. We’ve also introduced new age rating questions to help identify sensitive content in your app and added the ability to set a higher rating to reflect your app’s minimum age requirement. Ratings for all apps and games on the App Store have been automatically updated to align with this new system and will be reflected on Apple devices running beta versions of iOS 26, iPadOS 26, macOS Tahoe 26, tvOS 26, visionOS 26, and watchOS 26.

The updated age rating system adds 13+, 16+, and 18+ to the existing 4+ and 9+ ratings. Age ratings are assigned to each country or region and may vary based on region-specific suitability standards.

We’ve introduced a new set of required questions to the ratings questionnaire for all apps. These new questions cover:

  • In-app controls.
  • Capabilities.
  • Medical or wellness topics.
  • Violent themes in your app or game.

Your answers to these questions will help Apple better calculate a rating and help you deliver an age-appropriate experience.

If your app has a policy requiring a higher minimum user age than the rating assigned by Apple, you can set a higher age rating after you respond to the age ratings questions. You can view the age rating for each of your apps under the updated system and respond to the new questions for each app in the App Information section in App Store Connect.

As a reminder, you must consider how all app features, including AI assistants and chatbot functionality, impact the frequency of sensitive content appearing within your app to make sure it receives the appropriate rating. All apps are subject to the App Review Guidelines, such as the safety guidelines regarding objectionable content or user generated content, and must abide by all applicable local laws and regulations, like the Children’s Online Privacy Protection Act (“COPPA”), and the European Union’s General Data Protection Regulation (“GDPR”).

Please provide responses to the updated age rating questions for each of your apps by January 31, 2026, to avoid an interruption when submitting your app updates in App Store Connect.

Learn more about age ratings values and definitions

Learn how to set your app rating

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New 64-bit requirement for watchOS apps

Beginning April 2026, watchOS apps uploaded to App Store Connect must also include 64-bit support and be built with the watchOS 26 SDK. To enable 64-bit support in your project, we recommend using the default Xcode build setting of “Standard architectures” to build a single binary with 64-bit code.

You can test ARM64 compatibility for your apps in the Xcode Simulator, and on Apple Watch Series 9 or 10, or Apple Watch Ultra 2 running watchOS 26 beta.

Learn more about the SDKs included in Xcode

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Updates for apps in the European Union

The European Commission has required Apple to make a series of additional changes under the Digital Markets Act:

Communication and promotion of offers

  • Today, we’re introducing updated terms that let developers with apps in the European Union storefronts of the App Store communicate and promote offers for purchase of digital goods or services available at a destination of their choice. The destination can be a website, alternative app marketplace, or another app, and can be accessed outside the app or within the app via a web view or native experience.
  • App Store apps that communicate and promote offers for digital goods or services will be subject to new business terms for those transactions — an initial acquisition fee, store services fee, and for apps on the StoreKit External Purchase Link Entitlement (EU) Addendum, the Core Technology Commission (CTC). The CTC reflects value Apple provides developers through ongoing investments in the tools, technologies, and services that enable them to build and share innovative apps with users.
  • Music streaming apps on the App Store in the European Economic Area (EEA) wanting to use the Music Streaming Services Entitlement (EEA) can use these options.

Update to Business Terms for Apps in the European Union

  • By January 1, 2026, Apple plans to move to a single business model in the EU for all developers. Under this single business model, Apple will transition from the Core Technology Fee (CTF) to the CTC on digital goods or services. The CTC will apply to digital goods or services sold by apps distributed from the App Store, Web Distribution, and/or alternative marketplaces.
  • Apps currently under the Alternative Terms Addendum for Apps in the EU continue to be subject only to the CTF until the transition to the CTC is fully implemented next year. At that time, qualifying transactions will be subject to the CTC, and the CTF will no longer apply. Additional details regarding this transition will be provided at a later date.

User Experience Update

  • Beginning with iOS 18.6 and iPadOS 18.6, iOS and iPadOS will provide an updated user experience in the EU for installing alternative marketplaces or apps from a developer’s website. Additionally, later this year, we will provide an API which will allow developers to initiate the download of alternatively distributed apps they publish from within their app.

To learn more, view Communication and promotion of offers on the App Store in the EU. To read the full terms, view the Alternative Terms Addendum for Apps in the EU or the StoreKit External Purchase Link Entitlement Addendum for EU Apps. You can also request a 30-minute online appointment to ask questions and provide feedback about these changes.

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Today @ WWDC25: Day 5

It’s the final day of WWDC25. Revisit the week’s highlights, and dive into group labs on live streaming, immersive video, and spatial audio.

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Today @ WWDC25: Day 4

Day 4 at WWDC25 focuses on machine learning and Apple Intelligence. Sign up for today’s group labs, and dive into videos about new tools and technologies.

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Today @ WWDC25: Day 3

Day 3 at WWDC25 is all about the new design across Apple platforms. Sign up for group labs and check out video sessions about how to bring the new design to your apps and games.

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Today @ WWDC25: Day 2

Welcome to Day 2 at WWDC25! Watch the Platforms State of the Union recap, sign up for group labs, and explore video sessions.

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Today @ WWDC25: Day 1

WWDC is here! Watch a quick video to help you get started, then dive into sessions and get ready for tomorrow’s group labs.