Tax Information by Country/Region

The following section explains tax information for each service country/region. The name of the Value-Added Tax (VAT) may vary by country/region.

South Korea

VAT

• 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.

Other taxes

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%.

other than South Korea

Tax Applicability

Relevant taxes, such as value-added tax (VAT) and consumption tax, may apply in the 123 Country/Region options where ONE store provides services, in accordance with the applicable laws and regulations of each Country/Region. In Country/Region options where the Agent model applies, if the User's Payment Country/Region differs from the Developer's Country/Region, ONE store pays the applicable taxes on behalf of the Developer.

Country/Region Where Services Are Provided

American Samoa, Angola, Anguilla, Antigua and Barbuda, Argentina, Armenia, Azerbaijan, Bahamas, Bangladesh, Barbados, Belize, Benin, Bermuda, Bhutan, Botswana, Brazil, British Virgin Islands, Brunei, Burkina Faso, Burundi, Cabo Verde, Cambodia, Cameroon, Canada, Central African Republic, Chad, Chile, Colombia, Comoros, Congo, Costa Rica, Cote d'Ivoire, Democratic Republic of the Congo, Djibouti, Dominica, Dominican Republic, Ecuador, El Salvador, Equatorial Guinea, Eritrea, Eswatini, Ethiopia, Falkland Islands, Fiji, Gabon, Gambia, Georgia, Grenada, Guam, Guatemala, Guinea, Guinea-Bissau, Guyana, Haiti, Honduras, Hong Kong, Japan, Jordan, Kazakhstan, Kiribati, Kuwait, Kyrgyzstan, Laos, Lebanon, Lesotho, Liberia, Madagascar, Malawi, Maldives, Mali, Marshall Islands, Mauritania, Mauritius, Mexico, Micronesia, Mongolia, Montserrat, Mozambique, Namibia, Nauru, Nepal, New Zealand, Nicaragua, Niger, Northern Mariana Islands, Oman, Pakistan, Palau, Panama, Papua New Guinea, Paraguay, Peru, Puerto Rico, Qatar, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Samoa, Sao Tome and Principe, Senegal, Seychelles, Sierra Leone, Singapore, Solomon Islands, Somalia, Sri Lanka, Suriname, Taiwan, Tajikistan, Thailand, Timor-Leste, Togo, Tonga, Trinidad and Tobago, Turkmenistan, Turks and Caicos Islands, Tuvalu, U.S. Virgin Islands, Ukraine, United Arab Emirates, United States Minor Outlying Islands, Uruguay, Vanuatu

Taiwan(Enjoy Store)

VAT

• 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.

Other taxes

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%.

United States(DT One App Store)

Sales Tax

• 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.

• Discounted payment methods are exempt from Sales tax.

Other taxes

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.

  For form submission instructions, please click here.