Important: Google can't provide advice on tax issues. Consult your tax adviser to better understand your tax situation.
Submitting tax information
If any of the following circumstances apply, Google may be required to collect tax information from you:
- You contract with a Google entity in the relevant country.
- You contract with a Google entity outside the country, but sell to customers in the relevant country
- You or your business is in the relevant country (regardless of the country of your contract).
If you have to provide your tax information to Google, you can do so from the Google Payments Center. Not everyone is required to provide tax information.
To provide or review your tax information:
- Sign in to Google payments center.
- Under Settings, find the country you’re providing tax info for, or where your business is located, and click Edit.
Location-specific information
Click the relevant arrow extender for tax information on your governmental entity of interest.
Brazil
What taxes apply?
Google or its payment processor partners will deduct the cost of Brazilian withholding taxes (WHT) from your earnings (including on Google Play Store app and in-app purchases) if both of the following apply:
- You are paid in non-BRL currency.
- You offer Google Play Store app and in-app purchases to customers in Brazil. (These purchases can be made via any available form of payment.)
Google calculates Brazilian WHT as 25% of the customer price, consisting of 15% IRRF (Imposto de Renda Retido na Fonte) plus 10% CIDE (Contribuição de Intervenção no Domínio Econômico). For additional details, visit the Play Console Help Center.
Why are we collecting information?
If the country in which you are a tax resident has a double tax treaty (DTT) with Brazil, by providing your tax information to Google, you are representing that you are entitled to a treaty rate of withholding on IRRF. There is no impact to CIDE, which continues to apply.
Documents to submit:
If you are an organization or individual and want to claim treaty benefits for IRRF on your earnings from Play sales to customers in Brazil, you must provide Google with a Tax residency certificate issued by your local government. To request treaty benefits, add your Brazil tax information. .
Governments for which we currently support Tax residency certificates for Brazil earnings:
- Argentina
- Austria
- Belgium
- Finland
- France
- Israel
- Japan
- Korea, Republic of
- Mexico
- Singapore
- South Africa
- Spain
- Switzerland
- Turkey
- Your updated IRRF withholding rate will go into effect for future earnings payouts, upon Google’s review and approval. Country support and treaty eligibility is subject to change at Google’s sole discretion and will not apply retroactively.
Canada
Sellers based in Canada
For tax requirements to be in place and for Google to handle collection and remittance of indirect taxes on their behalf, Canadian Resident Sellers must complete one or both of the following forms:
- GST 506 (GST/HST)
- FP-2506-V (QST)
If you are based in Quebec, only the FP-2506-V is required. If you are based outside Quebec and do not intend to sell to customers in Quebec, only Form GST506 is required.
Sellers based outside Canada
Canadian Non-Resident Sellers who have regular Canadian tax registration numbers (such as, regular GST/HST or regular QST) must provide Google their tax information and the applicable Tax Election forms.
About the GST 506 (GST/HST) and FP-2506-V (QST) forms
Explanation of terms:
- GST: Goods and Service Tax
- HST: Harmonized Sales Tax
- QST: Québec Sales Tax
These forms apply when an entity collects and remits one or more of the above taxes on another entity’s behalf, in this case Google collecting and remitting to the tax authorities on behalf of your company. Both entities must sign the form to make it valid. The agency election form(s) is not submitted to the tax authorities. It is advisable to retain executed copies for your records in case tax authorities request them.
Instructions to fill out Form GST 506 (GST/HST) and Form FP-2506-V (QST)
Download and print Form GST 506 pre-signed by Google using the links provided in the Canada tax form. Follow these instructions and then upload your completed form:
- Fill out Part A, including your GST/HST number
- Fill out Part D and provide a wet ink signature
Download and print Form FP-2506-V pre-signed by Google using the links provided in the Canada tax form. Follow these instructions and then upload your completed form:
- Fill out Section 1, including GST/HST and QST numbers
- Select the appropriate checkbox in Section 3.1
- If based outside Quebec, you must check only QST
- If based in Quebec, you must check GST/HST and QST
- Fill out Section 4 and provide a wet ink signature
Buyers based in Canada
Depending on your location and the address info that you provide to Google, Google may be required to collect tax-related info from you. If you must provide your tax info to Google, you can do so from the Google payments center. Not everyone is required to provide tax info. If you're eligible for tax exemptions for Provincial Government status or First Nations status, you can provide your tax info along with a proof document that shows your eligibility.
Default Tax rate:
Your tax rates are determined by the province in the legal address on your payments profile. The default applicable tax rules apply, unless you claim a different status such as tax exemption for Provincial Government or First Nations status.
- Goods and Services Tax (GST): Federal rate that applies to all of Canada
- Harmonized Sales Tax (HST): Applies to Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island
- Provincial Sales Tax (PST): Applies to British Columbia, Manitoba, and Saskatchewan in addition to GST
- Quebec Sales Tax (QST): Applies to Quebec in addition to GST
Canada tax exemptions for non-resident entities:
If you’re a customer of Google LLC, you’re eligible for the following tax exemptions:
- GST/HST (customers can add their tax IDs to their payments profile)
- QST (customers can add their tax IDs to their payments profile)
- PST Reseller (customers can add their tax IDs to their payments profile)
In Canada, Google LLC is registered for the simplified GST/HST regime pursuant to Section 211.11 of the Excise Tax Act and is registered for the simplified QST regime pursuant to Section 477.5 of the Act respecting the Quebec Sales Tax.
Canada tax exemptions for local Canadian entities:
If you’re a customer of Google Canada Corp or Google Cloud Canada Corp, you’re eligible for the following tax exemptions:
- PST Reseller, customers can add their tax IDs to their payments profile
- First Nations
- Provincial Government
If you select First Nations or Provincial Government, you’re asked to upload a document that proves your eligibility for tax exemptions.
Accepted documents for prove the tax exemption eligibility:
First Nations status
Provide one of the following documents:
- Certificate of Indian Status card
- Temporary Confirmation of Registration Document (TCRD)
- Band Certificate
Provincial Government status
Provide a certificate of exemption that shows you don't have to pay GST or HST, signed by an authorized official.
- Your business name on the document must match the one in your payments profile and tax info.
- Your legal address must be in one of the following provinces: Alberta, Manitoba, Northwest Territories, Saskatchewan, or Yukon province.
India
Developers located in India
If you are located in India, it is your responsibility to determine whether you need to obtain a Goods and Services Tax Identification Number (GSTIN) and to determine any applicable tax on sale of apps/ in apps to users to users in India. Further, it is your responsibility to determine and pay applicable taxes on any Google Play service fees charged by Google to you.
Google is responsible for deducting and depositing appropriate Income withholding tax (Tax Deduction at Source) and GST TCS (Tax Collection at Source), if any, on account of paid apps and games (including in-app purchases) sold by you.
For purchases made by customers in India using an alternative billing system, Google will collect from you such Income withholding tax (Tax Deduction at Source) on sales of in-app purchases to customers in India that are processed on such alternative billing systems. Google will remit such taxes and levies to the appropriate authorities.
Developers located outside of India
Due to tax laws in India, Google as a marketplace service provider, is responsible for determining, charging, and remitting GST on your behalf for all Google Play Store paid app and in-app purchases made by customers in India.
For purchases made by customers on Google Play's billing system, Google will deduct such GST from your proceeds and remit such taxes to the appropriate authorities.
For purchases made by customers in India using an alternative billing system, Google will collect from you applicable GST on sales of in-app purchases to customers in India that are processed on such alternative billing systems.
What India-based developers must do under GST law/ Income tax law?
Submit your PAN
Submit your GSTIN
Why are we collecting taxes?
The government of India requires Google to comply with certain tax laws which are applicable to an e-commerce operator. This includes withholding applicable income withholding tax under section 194O of the Income Tax Act, 1961 and collection of applicable GST under section 52 of the Central Goods and Services Tax Act, 2017 (read along with relevant provisions of the State / Union Terretory Goods and Servics Tax Laws). The above mentioned tax provisions requires Google to collect taxes from India-based entities and individuals who partner with us on the Google Play platform.
We rely on the business address/ billing address provided by developers (You) to determine the appropriate taxes and comply with tax regulations in India.We do not require a tax residency certificate for India. You're are responsible for the accuracy of the tax id/ information and business address you provide to Google.
SEZ tax status
Supplies made to SEZ customers are not subject to India GST as Google’s services qualify for a zero rated benefit under the India GST law. To avail of the zero rating benefit, SEZ customers should submit the following documents to Google:
- Letter of Approval (LOA) issued by the relevant Development Commissioner.
- GST Registration Certificate clearly stating the registration type as SEZ Unit or SEZ Developer.
- Google may request additional documentation or clarifications as needed.
This guidance is for informational purposes only and should not be considered as tax advice. SEZ customers are advised to consult with their tax advisors for specific guidance on their tax obligations.
Ireland
Note: The status of Tax residency information related to tax exemption with Ireland does not result in account limitations, or impact payouts or withholding tax at the moment.
Documents to submit:
For Ireland, prove tax residency by providing at least one of the listed documents listed for your circumstance.
For organizations:
- A Tax residency certificate issued by your local government
For individuals:
- A Tax residency certificate issued by your local government
- A Taxpayer ID card
- An unexpired national ID card issued by the government with a local address that shows you are a tax resident of the issuing country
Types of documents that cannot be accepted:
- passports
- driving licenses
- articles of incorporation
Israel
If you are a seller based in Israel, Google may be obligated to withhold tax on payments made to you from customers in Israel, unless you have obtained tax exemption approval in Israel.
Document to submit (for tax exemption):
To prove exemption, please provide for our review the tax exemption approval letter issued by the Israel tax office.
Tax exemption approval letter requirements
Please ensure that the approval letter meets the following requirements:
- Must be issued by the Israel tax office.
- The information in your letter must match exactly the information in your Google payments profile.
- The letter must indicate the effective period for the approval. Please ensure that it is for the relevant period.
Singapore
Note: The status of Tax residency information related to tax exemption with Singapore does not result in account limitations, or impact payouts or withholding tax at the moment.
Documents to submit:
- For Singapore, for both organizations and individuals, prove tax residency by providing a tax residency certificate issued by your local government.
Taiwan
Why are we collecting the information?
Google is obligated to withhold tax on payments made to you from customers in Taiwan under local Taiwan tax legislation, where such payments are associated with sales you have made to end users through the Play Store, unless you
- are able to provide any Taiwan VAT ID/tax registration in Taiwan, or
- have obtained a letter issued by the Taiwan tax office stating that you are entitled to a reduced withholding rate (財政部臺北國税局函)
Document to submit (for a letter claiming a reduced withholding rate):
To prove the reduced withholding rate, please provide for our review the approval letter indicating a reduced withholding tax rate issued by the Taiwan tax office that reflects an agreement with Google Play.
Tax withholding letter requirements
Please ensure that the approval letter meets the following requirements:
- Must be issued by the Taiwan tax office.
- Must reflect your arrangement with the Google Play Platform.
- The information in your letter must match exactly the information in your Google payments profile.
- The letter must indicate the effective period for the approval. Please ensure that it is for the relevant period.
- Must be in the PDF, PNG, or JPEG format and less than 50 MB in size.
A sample letter:
Frequently asked questions
Submitting your tax info
Why am I being asked to complete this form?
We need your tax information for one or more of the following reasons:
- you earn money through Google products
- you buy Google services that require your tax information
- you are paid through Google entities located in countries that require it
Where Google is required to withhold taxes on our payments to you, submitting your tax information allows Google to apply the correct withholding rate or withholding tax exemption, and ensure that timely payments are made.
Can the withholding rate be reduced?
What happens if I don’t complete this form?
Your payout may be subject to a higher withholding tax deduction if local tax law requires taxes to be withheld from your payout.
Note: The status of Tax residency information related to tax exemption with Ireland or Singapore will not result in account limitations, or impact payouts or withholding tax.
What's the status of my tax info?
Your information has one of the following statuses:
In review
Your submitted tax information is being reviewed. If additional documents are required to validate your tax information or verify your identity, we'll notify you in the Google payments center and by email.
Action Required
Further tax information is required to verify your identity or the accuracy of the information already submitted.
Accepted
Your tax information has been submitted, reviewed, and accepted.
Declined
Your tax information may be declined because the document you uploaded may have been:
- Blurry or unclear
- Expired or not a type we accept
- Missing pages or information, such as a signature
If your information is declined, we will notify you in the Google payments center and by email. Make sure the documents you upload are clear, current, and complete.
Note: Reviews may take up to 7 business days.
Tax residency info
Proof of tax residency
A business or individual’s tax residency country/region is where they are responsible for paying taxes. The country in which you reside is not necessarily your tax residency country. To determine your status, consult a tax adviser or your country/region’s tax residency criteria.
Google requires proof of tax residency to determine our withholding obligation on the payments made to you.
For more information, see Tax residency certificates (TRC).
A tax residency certificate is a specific document that indicates the taxpayer's residency. A government issues such a certificate to prevent tax fraud resulting from the incorrect application of the provisions of international treaties on the avoidance of double taxation. You can use a TRC to show that you deserve to benefit from the application of double tax treaties, and to comply with local tax regulations.
Requirements for a tax residency certificate:
- Is a government-issued document created for the purpose of validating tax residency.
- If the TRC indicates a country related to a tax treaty, the treaty must pertain to the country.
Please note: you may be asked to provide an English translation of your tax residency certificate.
Sample TRCs for selected countries
Note: For convenience, Google has compiled a sample list of Tax Residency Certificates for entities and individuals in selected countries. This is not an official source of information. Consult a professional tax adviser for guidance on taxes.
|
Sample TRC Names for Selected Governments |
||
|
Government |
Sample Name of a TRC (Entities) |
Sample Name of a TRC (Individuals) |
|
Albania |
Çertifikate Rezidence/Residence Certificate |
Çertifikate Rezidence/Residence Certificate |
|
Algeria |
certificat d’existence |
certificat d’existence |
|
Andorra |
Tax Residency Certificate (“standard”) – “Certificat de Residència Fiscal a Andorra (estàndard)” Tax Residency Certificate (within the meaning of the Double Tax Treaty) – “Certificació de residència fiscal a Andorra (a l’empara d’un Conveni de no doble imposició -CDI-)” |
Tax Residency Certificate (“standard”) – “Certificat de Residència Fiscal a Andorra (estàndard)” Tax Residency Certificate (within the meaning of the Double Tax Treaty) – “Certificació de residència fiscal a Andorra (a l’empara d’un Conveni de no doble imposició -CDI-)” |
|
Angola |
Statement of Income – DTA / Fiscal Residence Certificate Certificado de Residencia Fiscal |
Statement of Income – DTA / Fiscal Residence Certificate Certificado de Residencia Fiscal |
|
Argentina |
CERTIFICATE OF TAX RESIDENCE IN THE ARGENTINE REPUBLIC |
CERTIFICATE OF TAX RESIDENCE IN THE ARGENTINE REPUBLIC |
|
Armenia |
Certificate confirming the RA resident status of organizations and natural persons |
Certificate confirming the RA resident status of organizations and natural persons |
|
Australia |
Certificate of Residency |
Certificate of Residency |
|
Austria |
ZS-AE or ZS-AD |
ZS-AE or ZS-AD |
|
Azerbaijan |
Certificate of Residency |
Certificate of Residency |
|
Bahrain |
Certificate of Residence |
Certificate of Residence |
|
Bangladesh |
Tax Residency Certificate |
Tax Residency Certificate |
|
Belarus |
not available |
Certificate of an Individual's Residence in the Republic of Belarus During Tax Period for the Purpose of Avoiding Double Taxation |
|
Belgium |
Tax residence certificate fiscaal woonplaatsattest ATTESTATION DE RÉSIDENCE FISCALE BESCHEINIGUNG DES STEUERLICHEN WOHNSITZES |
Tax residence certificate fiscaal woonplaatsattest ATTESTATION DE RÉSIDENCE FISCALE BESCHEINIGUNG DES STEUERLICHEN WOHNSITZES |
|
Benin |
Identifiant fiscal unique (IFU) |
Certificat de résidence |
|
Bhutan |
Tax Residency Certificate |
Tax Residency Certificate |
|
Bolivia |
Certificado de Residencia Fiscal en Bolivia or Certificado de Domicilio Fiscal |
Certificado de Residencia Fiscal en Bolivia or Certificado de Domicilio Fiscal |
|
Bosnia and Herzegovina |
Form COR-104 – Certificate of tax residence applied for legal entity |
Form COR-102 – Certificate of tax residence applied for individual |
|
Brazil |
ATESTADO DE RESIDÊNCIA FISCAL NO BRASIL |
ATESTADO DE RESIDÊNCIA FISCAL NO BRASIL |
|
Bulgaria |
OKd275 or OKd276 |
OKd275 or OKd276 |
|
Canada |
Certificate of Residency |
Certificate of Residency |
|
Chile |
Certificado de Residencia en Chile para efectos de la aplicación de Convenio para Evitar la Doble Tributación Certificado de Situación Tributaria en Chile para efectos de la aplicación de Convenio para Evitar la Doble Tributación Certificado de Residencia en Chile para Fines Tributarios Certificado Sobre Situación Tributaria en Chile |
Certificado de Residencia en Chile para efectos de la aplicación de Convenio para Evitar la Doble Tributación Certificado de Situación Tributaria en Chile para efectos de la aplicación de Convenio para Evitar la Doble Tributación Certificado de Residencia en Chile para Fines Tributarios Certificado Sobre Situación Tributaria en Chile |
|
China |
Certificate of Chinese Fiscal Resident |
Certificate of Chinese Fiscal Resident |
|
Colombia |
Form 1379 / Certificado de Acreditación de Residencia Fiscal (Tax Residence Accreditation Certificate) |
Form 1379 / Certificado de Acreditación de Residencia Fiscal (Tax Residence Accreditation Certificate) |
|
Congo - Brazzaville |
There is no formal TRC, but you can provide any of the following:
|
There is no formal TRC, but you can provide any of the following:
|
|
Costa Rica |
tax residency certificate |
tax residency certificate |
|
Côte d'Ivoire |
Déclaration fiscale d'existence (DFE) |
Certificat de résidence |
|
Croatia |
Potvrda o rezidentnosti” (in English, “Certificate of resident status") |
Potvrda o rezidentnosti” (in English, “Certificate of resident status") |
|
Cyprus |
tax residency certificate |
tax residency certificate |
|
Czechia / Czech Republic |
Potvrzení o daňovém domicilu |
Potvrzení o daňovém domicilu |
|
Democratic Republic of Congo |
There is no formal TRC, but you can provide any of the following:
|
There is no formal TRC, but you can provide any of the following:
|
|
Denmark |
Certificates of Tax Residency Form Names:
|
Certificates of Tax Residency Form Names:
|
|
Dominican Republic |
Certificación de Residencia Fiscal or Certificado de Residencia Fiscal |
Certificación de Residencia Fiscal or Certificado de Residencia Fiscal |
|
Ecuador |
tax residence certificate (in Spanish, “Certificado de Residencia fiscal”) |
tax residence certificate (in Spanish, “Certificado de Residencia fiscal”) |
|
Egypt |
List of Information or Data Certificate |
List of Information or Data Certificate |
|
El Salvador |
There is no formal TRC, but you can provide any of the following:
|
There is no formal TRC, but you can provide any of the following:
|
|
Estonia |
Residentsustõend |
Residentsustõend |
|
Ethiopia |
The Ministry of Revenue (MoR) issues a letter confirming residency. A company’s residency can be confirmed by certificates of registration, such as commercial registration and business license. |
The Ministry of Revenue (MoR) issues a letter confirming residency. Individuals can receive a certificate of residency letter from the MoR or their employer confirming that they have worked in Ethiopia for more than 183 days. |
|
Finland |
certificate of residence and tax liability for the use of Finnish Tax Authorities or certificate of tax/fiscal residence |
certificate of residence and tax liability for the use of Finnish Tax Authorities or certificate of tax/fiscal residence |
|
France |
N° 730-FR-ANi-gno/re-dSD |
N°731-FR-GB-ES-DE |
|
Georgia |
Certificate of Residence |
Certificate of Residence |
|
Germany |
Ansässigkeitsbescheinigung der deutschen Finanzverwaltung (Certificate of Residence from the German Tax Administration) |
Ansässigkeitsbescheinigung der deutschen Finanzverwaltung (Certificate of Residence from the German Tax Administration) |
|
Ghana |
There is no formal TRC, but you can provide a registration certificate. |
There is no formal TRC, but you can provide any of the following the national identity card for Ghanaian citizens. The non-citizens identity card for expatriates can be a good guide. |
|
Greece |
ΠΙΣΤΟΠΟΙΗΤΙΚΟ ΦΟΡΟΛΟΓΙΚΗΣ ΚΑΤΟΙΚΙΑΣ Tax Residence Certificate |
ΠΙΣΤΟΠΟΙΗΤΙΚΟ ΦΟΡΟΛΟΓΙΚΗΣ ΚΑΤΟΙΚΙΑΣ Tax Residence Certificate |
|
Guinea |
There is no formal TRC, but you can provide any of the following:
|
There is no formal TRC, but you can provide any of the following:
|
|
Hong Kong |
Certificate of Resident Status |
Certificate of Resident Status |
|
Hungary |
Illetőségigazolás |
Illetőségigazolás |
|
Iceland |
Skatta Heimilisfesti Vottorð |
Skatta Heimilisfesti Vottorð |
|
India |
Certificate of Residence for the Purposes of Section 90 and 90A in Form 10FB |
Certificate of Residence for the Purposes of Section 90 and 90A in Form 10FB |
|
Indonesia |
Certificate of Taxpayer Residency |
Certificate of Taxpayer Residency |
|
Iraq |
There is no specific name for the certificate. However, the certificate will indicate that they are tax registered in Iraq. |
There is no specific name for the certificate. However, the certificate will indicate that they are tax registered in Iraq. |
|
Ireland |
Certification of Tax Residence |
Certification of Tax Residence |
|
Israel |
Certificate Of Fiscal Residence (Form 936) |
Certificate Of Fiscal Residence (Form 935) |
|
Italy |
ATTESTATO DI RESIDENZA FISCALE SOGGETTI DIVERSI DALLE PERSONE FISICHE |
ATTESTATO DI RESIDENZA FISCALE PERSONE FISICHE |
|
Japan |
Certificate of Residence in Japan |
Certificate of Residence in Japan |
|
Jordan |
Company's Registration Certificate |
Tax Residency Letter |
|
Kazakhstan |
“Certificate of residence” (“Документ, подтверждающий резидентство” in Russian). |
“Certificate of residence” (“Документ, подтверждающий резидентство” in Russian). |
|
Kenya |
Tax Residency Certificate |
Tax Residency Certificate |
|
Kuwait |
Tax Residency Certificate |
Tax Residency Certificate |
|
Kyrgyz Republic |
"Certificate of residence” (“Документ, подтверждающий резидентство”) |
"Certificate of residence” (“Документ, подтверждающий резидентство”) |
|
Laos |
There is no formal TRC, but you can provide a Tax Payment Certificate (“TPC”). |
There is no formal TRC, but you can provide a Tax Payment Certificate (“TPC”). |
|
Latvia |
"Certificate of Residence" (Rezidenta Aplieciba) |
"Certificate of Residence" (Rezidenta Aplieciba) |
|
Lebanon |
Residency Certificate |
Residency Certificate |
|
Lithuania |
Lietuvos rezidento rezidavimo vietą patvirtinanti pažyma (that is, Certificate of Residency) or FR0254 (DAS-4) |
Lietuvos rezidento rezidavimo vietą patvirtinanti pažyma (that is, Certificate of Residency) or FR0254 (DAS-4) |
|
Luxembourg |
Certificat ou une confirmation de résidence / a certificate or confirmation of residence Attestation de l’Administration fiscale de l’Etat de résidence du bénéficiaire effectif / Confirmation from the tax administration of the state of residence of the beneficial owner |
Certificat ou une confirmation de résidence / a certificate or confirmation of residence Attestation de l’Administration fiscale de l’Etat de résidence du bénéficiaire effectif / Confirmation from the tax administration of the state of residence of the beneficial owner |
|
Macedonia |
Потврда за даночен резидент / Certificate of tax resident |
Потврда за даночен резидент / Certificate of tax resident |
|
Malaysia |
Certificate of Residence |
Certificate of Residence |
|
Maldives |
Tax Residency Certificate |
Tax Residency Certificate |
|
Mali |
tax residence certificate |
tax residence certificate |
|
Malta |
Tax Residence Certificate |
Tax Residence Certificate |
|
Mauritania |
Déclaration d’existence |
Certificat de résidence |
|
Mauritius |
Tax Residence Certificate |
Tax Residence Certificate |
|
Mexico |
Forma 36 – Constancia de Residencia para efectos fiscales (36 form – Proof of residence for Tax purposes) |
Forma 36 – Constancia de Residencia para efectos fiscales (36 form – Proof of residence for Tax purposes) |
|
Moldova |
1-DTA17 |
1-DTA17 |
|
Mongolia |
Certificate of Residence (Form DT-03) |
Certificate of Residence (Form DT-03) |
|
Montenegro |
Potvrda o rezidentnosti or PR-1 form |
Potvrda o rezidentnosti or PR-1 form |
|
Morocco |
Attestation de résidence fiscale (Certificate of Residence) |
Attestation de résidence fiscale (Certificate of Residence) |
|
Mozambique |
Tax clearance certificate for residence purpose (Certidao de Quitacao) |
Tax clearance certificate for residence purpose (Certidao de Quitacao) |
|
Myanmar |
Tax residence certificate or “TRC” |
Tax residence certificate or “TRC” |
|
Netherlands |
Woonplaatsverklaring |
Woonplaatsverklaring |
|
New Zealand |
certificate of residency |
certificate of residency |
|
Niger |
|
|
|
Nigeria |
Certificate of Residence |
Certificate of Residence |
|
Norway |
Certificate of Residence / Bekreftelse på skattemessig bosted |
Certificate of Residence / Bekreftelse på skattemessig bosted |
|
Oman |
Tax Residency Certificate (“TRC”) |
Tax Residency Certificate (“TRC”) |
|
Pakistan |
Certificate of Residence (COR) |
Certificate of Residence (COR) |
|
Palestine |
not available |
not available |
|
Panama |
Certificado de Residencia Fiscal |
Certificado de Residencia Fiscal |
|
Peru |
Certificado de Residencia |
Certificado de Residencia |
|
Philippines |
Tax Residency Certificate (TRC) |
Tax Residency Certificate (TRC) |
|
Poland |
|
|
|
Portugal |
Certificado de residência fiscal |
Certificado de residência fiscal |
|
Qatar |
Tax Residency Certificate |
Tax Residency Certificate |
|
Republic of Korea |
Certificate of Residency |
Certificate of Residency |
|
Romania |
tax residency certificate regarding the application of the Convention for double taxation avoidance between Romania and X country In Romanian „Certificat de rezidenţă fiscală privind aplicarea Convenţiei/Acordului de evitare a dublei impuneri dintre România şi... |
tax residency certificate regarding the application of the Convention for double taxation avoidance between Romania and X country In Romanian „Certificat de rezidenţă fiscală privind aplicarea Convenţiei/Acordului de evitare a dublei impuneri dintre România şi... |
|
Russia |
Tax Residency Certificate |
Tax Residency Certificate |
|
Saudi Arabia |
Tax residency certificate |
Tax residency certificate |
|
Senegal |
Tax Residence Certificate |
Tax Residence Certificate |
|
Serbia |
|
|
|
Singapore |
Certificate of Residence (COR) |
Certificate of Residence (COR) |
|
Slovakia |
Certificate of residence/Certification on tax-payers residence or Potvrdenie o daňovej rezidencii |
Certificate of residence/Certification on tax-payers residence or Potvrdenie o daňovej rezidencii |
|
Slovenia |
POTRDILO O REZIDENTSTVU |
POTRDILO O REZIDENTSTVU |
|
Somalia |
Registration of commerce certificate |
Registration of commerce certificate |
|
South Africa |
Certificate of Residence |
Certificate of Residence |
|
Spain |
Residencia Fiscal en España (Tax Residence Certificate) |
Residencia Fiscal en España (Tax Residence Certificate) |
|
Sri Lanka |
tax residency certificate (TRC) |
tax residency certificate (TRC) |
|
Sweden |
hemvistintyg |
hemvistintyg |
|
Switzerland |
There is no specific reference or document for a Swiss TRC. |
There is no specific reference or document for a Swiss TRC. |
|
Taiwan |
Resident Certificate or Certificate of Residency, “COR” |
Resident Certificate or Certificate of Residency, “COR” |
|
Tanzania |
Tax Residence Certificate |
Tax Residence Certificate |
|
Thailand |
Certificate of Residence: R.O.22 |
Certificate of Residence: R.O.22 |
|
Tunisia |
Attestation de résidence Fiscale |
Attestation de résidence Fiscale |
|
Turkey |
Mukimlik Belgesi (Certificate of Residency) |
Mukimlik Belgesi (Certificate of Residency) |
|
Uganda |
tax residency certificate |
tax residency certificate |
|
Ukraine |
English: Certificate confirming the status of a tax resident of Ukraine to avoid double taxation in accordance with the norms of international treaties Ukrainian: ДОВІДКА-ПІДТВЕРДЖЕННЯ статусу податкового резидента України для уникнення подвійного оподаткування відповідно до норм міжнародних договорів |
English: Certificate confirming the status of a tax resident of Ukraine to avoid double taxation in accordance with the norms of international treaties Ukrainian: ДОВІДКА-ПІДТВЕРДЖЕННЯ статусу податкового резидента України для уникнення подвійного оподаткування відповідно до норм міжнародних договорів |
|
United Arab Emirates |
Tax Residence Certificate |
Tax Residence Certificate |
|
United Kingdom |
Certificate of Residence |
Certificate of Residence |
|
United States of America |
Form 6166 - Certification of U.S. Tax Residency |
Form 6166 - Certification of U.S. Tax Residency |
|
Uruguay |
Certificado de Residencia Fiscal |
Certificado de Residencia Fiscal |
|
Uzbekistan |
Ўзбекистон Республикасининг солиқ резидентлигини тасдиқловчи ҳужжат or Tax Residency Certificate |
Ўзбекистон Республикасининг солиқ резидентлигини тасдиқловчи ҳужжат or Tax Residency Certificate |
|
Vietnam |
Giấy Chứng Nhận Cư Trú or Residence Certificate |
Giấy Chứng Nhận Cư Trú or Residence Certificate |
|
Zambia |
Tax Residence Certificate |
Tax Residence Certificate |
|
Zimbabwe |
Certificate of Incorporation or Memorandum and Articles of Association |
Letter of Residence |
How do I determine whether I qualify for a tax treaty benefit?
Consult a professional tax adviser. Country support and treaty eligibility is subject to change at Google’s sole discretion.
Can Google help make this determine if I qualify for a tax treaty?
Unfortunately, Google can’t make this determination for you. Consult a professional tax adviser.
Do I need to complete the form if I’m not claiming treaty benefits?
Even if you're not claiming any treaty benefits, Google may still be required to withhold and report taxes on income earned through our products. Therefore, your tax information may still be required
General Questions
If I have questions while I complete the form, whom can I contact for help?
If you need help to resolve technical issues, contact Google support. However, Google can't provide you with tax advice. Consult a professional tax adviser.
What if I’m not the right person to submit tax information?
If you're not the right person to submit tax information, you can forward the email to the correct person within your organization to sign in. That person must have administrator access to the Google payments profile. They can then use the information provided in the email to submit tax information. To give the signatory administrator access to the payments profile, follow the steps in this article.
Can I complete the process on my tablet or smartphone?
We highly recommend completing this process using a laptop/desktop