What taxes apply?
Google or its payment processor partners will deduct the full 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.)
By default, 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).
If a seller is based in a country that Brazil has designated a tax haven, Google is legally required to withhold an extra 10% IRRF.
Brazil-designated tax haven countries for which Google withholds an extra 10%:
- American Samoa
- American Virgin Islands
- Antigua and Barbuda
- Bahrain
- Belize
- Brunei
- Community of the Bahamas
- Cyprus
- Dominica
- Federation of Saint Kitts and Nevis
- Grenada
- Hong Kong
- Ireland
- Kiribati
- Lebanon
- Liberia
- Maldives
- Marshall Islands
- Republic of Mauritius
- Panama
- Saint Lucia
- Sultanate of Oman
- United Arab Emirates
- Vanuatu
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. Google may apply a reduced rate of Withholding Taxes if Google determines that such reduced rate is available.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
- Turkiye
- United Arab Emirates
- 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.