# Tax Information by Country/Region

## South Korea

<details>

<summary><strong>VAT</strong></summary>

* The VAT rate is 10%.
* Developers(South Korea) are responsible for VAT reporting and payment. \
  For Developers(other than South Korea), ONE store will report and pay VAT on their behalf.

</details>

<details>

<summary><strong>Other taxes</strong></summary>

**Withholding tax**

* If a developer(other than South Korea) is from a country/region that has not signed a tax treaty with South Korea, withholding tax may be deducted at the time of payment.
* The withholding tax rate is 2.2%.

</details>

## Singapore

<details>

<summary><strong>VAT(GST)</strong></summary>

* The GST rate is 9%.
* Developers who have a Singapore TAX ID can register their TAX ID in \[Membership Information > Tax Information] to handle GST payments directly. In this case, the GST amount will be added to the developer’s final payment.
* If a payment method is discounted, the amount paid using the discount is also subject to GST.

</details>

## Taiwan

<details>

<summary><strong>VAT</strong></summary>

* The VAT rate is 5%.
* Regardless of whether a developer has a TAX ID, ONE store will pay VAT on their behalf.
* Discounted payment methods are not subject to VAT. However, payments made using discounted payment methods are calculated based on the pre-tax amount, and VAT may be applied when the payment is made to the developer.

</details>

<details>

<summary><strong>Other taxes</strong></summary>

**Withholding tax**

* Depending on the PG (Payment Gateway) method, withholding tax may be applied to the developer’s settlement amount at a rate of 0% to 6%.

</details>

## United States

<details>

<summary><strong>Sales Tax</strong></summary>

* Sales Tax rates are determined by the tax laws of the state, county, or region where the transaction occurs.
* DT One APP Store will pay the sales tax generated in th United States on behalf of developers.&#x20;
* Discounted payment methods are exempt from Sales tax.&#x20;

</details>

<details>

<summary><strong>Other taxes</strong></summary>

**Withholding Tax(W-8 / W-9 Forms)**

* If income is generated in the United States, DT One APP Store is responsible for withholding, reporting, and paying taxes according to United States tax law. All developers must provide accurate tax-related information. Any issues arising from incorrect information submission are the developer’s responsibility.
* The W-8/W-9 forms are essential for proper withholding tax documentation and management. Failure to submit or incorrect submission may result in a payment hold.&#x20;

  For form submission instructions, please click [here](https://onestore-dev.gitbook.io/dev/chi/help/faq/global#is-it-mandatory-to-sign-up-for-tipalti-to-sell-paid-apps-in-the-united-states).

</details>


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