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 and you provide your tax information to Google, Google will determine whether you may be eligible for 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