Other Region or Country Taxes

Updated: Apr 17, 2026

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See the following sections:

Armenia

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Armenia.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Australia

Under applicable local tax law, Facebook is responsible for remitting applicable GST included in the sales price on your sales to customers in Australia.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Bahamas

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in The Bahamas.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Bahrain

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Bahrain.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Bangladesh

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Bangladesh.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Barbados

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Barbados.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Belarus

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Belarus.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Cameroon

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Cameroon.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Cambodia

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Cambodia.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Canada – Federal

Under applicable local tax law, Facebook is responsible for remitting applicable Goods and Services Tax (GST) / Harmonized Sales Tax (HST) included in the sales price on your sales to customers in Canada, only if you are not GST/HST registered in Canada or if you are not located in Canada.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Canada – British Columbia Province

Under applicable local tax law, Facebook is responsible for charging, collecting, and remitting applicable PST included in the platform fees charged by Facebook to you. The portion of the platform fee and service fee that are subject to the PST when you are in British Columbia, Canada.

Canada – Manitoba Province

Under applicable local tax law, Facebook is responsible for charging, collecting, and remitting applicable PST/RST included in the platform fees charged by Facebook to you. The portion of the platform fee that is subject to the PST/RST when you are in Manitoba, Canada.

Canada – Quebec Province

Under applicable local tax law, Facebook is responsible for remitting applicable QST included in the sales price on your sales to customers in Quebec, Canada.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Canada – Saskatchewan Province

Under applicable local tax law, Facebook is responsible for remitting applicable Saskatchewan Provincial Sales Tax (PST) included in the sales price on your sales to customers in Saskatchewan, Canada.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Chile

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Chile.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Georgia

Georgia Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Georgia.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

India

Under applicable local tax law, Facebook is responsible for remitting applicable Indian IGST included in the sales price on your sales to customers in India.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Indonesia

Under applicable local tax law, Facebook is responsible for remitting applicable Indonesia VAT included in the sales price on your sales to customers in Indonesia.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Japan

For your sales to users in Japan, a change in Japan Consumption Tax Law (JCT), effective as of Oct 1st, 2015, may affect your tax responsibilities in Japan. Please consult your tax advisors accordingly.

Developers located in Japan

If you’re located in Japan, Facebook’s 30% service fee is now considered a business-to-business (B2B) transaction. You’re responsible for determining, assessing and reporting applicable JCT for such B2B services provided by a foreign company.

Developers located outside of Japan

If you’re located outside of Japan, you’re responsible for charging, remitting, and reporting on any JCT on your sales to users based in Japan to the Japanese tax authority National Tax Agency.

Kazakhstan

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Kazakhstan.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Kenya

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Kenya.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Kyrgyzstan

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Kyrgyzstan.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Malaysia

Under applicable local tax law, Facebook is responsible for remitting applicable Service Tax included in the sales price on your sales to customers in Malaysia.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Mexico

Developers located in Mexico

Under applicable local tax law, if you’re located in Mexico and you’re a business, you remain responsible for determining, charging, and remitting VAT for purchases by customers in Mexico. If you’re located in Mexico and you’re an individual, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Mexico. If you don’t provide your tax ID, Facebook will consider that you are an individual.

Developers located outside of Mexico

Under applicable Mexican tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Mexico.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Moldava

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Moldova.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

New Caledonia

Under applicable local tax law, Facebook is responsible for remitting applicable General Consumption Tax (GCT) included in the sales price on your sales to customers in New Caledonia.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

New Zealand

Under applicable local tax law, Facebook is responsible for remitting applicable GST included in the sales price on your sales to customers in New Zealand.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Nigeria

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Nigeria.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Norway

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Norway.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Oman

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Oman.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Puerto Rico

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Puerto Rico.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Russia

Developers located in Russia

Under applicable local tax law, if you’re located in Russia, you’re responsible for determining, charging, and remitting applicable VAT on your sales to customers located in Russia.

Developers located outside of Russia

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Russia.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Saudi Arabia

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Saudi Arabia.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Singapore

Under applicable local tax law, Facebook is responsible for remitting applicable GST included in the sales price on your sales to customers in Singapore.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

South Africa

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in South Africa.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

South Korea

Developers located in South Korea

Under applicable local tax law, if you’re located in South Korea, you remain responsible for determining, charging, and remitting VAT for purchases by customers in South Korea.

Developers located outside of South Korea

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in South Korea.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Taiwan

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Taiwan.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Tajikistan

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Tajikistan.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Tanzania

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Tanzania.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Thailand

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Thailand.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Turkey

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Turkey.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Ukraine

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Ukraine.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

United Arab Emirates

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in United Arab Emirates.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Uruguay

Under applicable local tax law, Facebook is responsible for charging, collecting, and remitting applicable VAT included in the platform fees charged by Facebook to you. The portion of the platform fee that is subject to the VAT depends on whether the customer and/or Developer are in Uruguay.

Uzbekistan

Under applicable local tax law, Facebook is responsible for remitting applicable VAT included in the sales price on your sales to customers in Uzbekistan.

Please refer to “Examples” and “Implementation” section under “EU VAT Overview” for additional information.

Other Countries

Facebook monitors tax law changes may impact FB Games. We will update this reference document to reflect applicable changes. Please check back periodically.