Apple(US:AAPL) Sou Hu Cai Jing·2025-08-21 23:58Core Insights - Apple is adjusting App Store tax rates and prices in several countries, with some changes effective immediately and others set for September 8 [1][2] Group 1: Tax Rate Changes - In Vietnam, Apple will no longer pay the foreign contractor tax (FCT) on behalf of local developers, instead imposing a 5% FCT on its commission [1] - Personal income tax for individual developers in Vietnam will be adjusted to 2%, with the same 5% FCT applied to Apple's commission [1] - Brazil will impose a 3.5% financial operations tax (IOF) on app and in-app purchase revenue [4] - Canada is eliminating its existing digital services tax (DST) [4] - Estonia's VAT will increase from 22% to 24% [4] - Romania's standard VAT rate will rise from 19% to 21%, while the reduced tax rate for news, magazines, books, and audiobooks will increase from 5% to 11% [4] - The Philippines will introduce a 12% VAT for foreign developers for the first time [4] - Vietnam's tax adjustments include an increase in VAT for foreign organizations from 5% to 10%, and individual developers will now pay a 5% personal income tax instead of corporate income tax [4] Group 2: Price Adjustments - Apple will update app and in-app purchase prices in the Philippines and Vietnam on September 8, with adjustments made to maintain price parity across regions [2][3] - Developers using the Philippines or Vietnam as a pricing benchmark will see corresponding price changes in other regions [3] - Apple has updated the "Pricing and Availability" section in App Store Connect to help developers stay informed about the new price changes [3] - The changes in pricing and tax rates will not affect subscription services that auto-renew [3] - Apple plans to revise the paid app agreement terms related to tax agreements in the Philippines and Vietnam, with a multilingual version expected next month [3]