For Google Cloud customers, your Cloud Billing account might be subject to taxes, such as Goods and Services Tax (GST) or Value Added Tax (VAT), depending on your location. Read on to see what applies in your country.
Australia
Google Cloud usage by Australian customers is subject to 10% GST.
Bahrain
Google Cloud usage by Bahrain customers is subject to 5% VAT.
Bangladesh
Google Cloud usage by Bangladesh customers is subject to 15% VAT.
Brazil
Google Cloud usage by Brazilian customers is subject to 14% VAT.
Canada
British Columbia
Google Cloud usage by Canadian customers in British Columbia is subject to 7% PST (Provincial Sales Tax).
Quebec
Google Cloud usage by Canadian customers in Quebec is subject to 9.975% GST.
Saskatchewan
Google Cloud usage by Canadian customers in Saskatchewan is subject to 6% GST.
Chile
Google Cloud usage by Chilean customers that are overseas entities is subject to 19% VAT.
Columbia
Google Cloud usage by Columbian customers is subject to 19% VAT.
Croatia
Google Cloud usage by Croatian self service account customers is subject to 24% VAT.
European Union (EU) countries excluding Ireland
The account type on your Cloud Billing account sets your tax status. You set the account type when you first create your Cloud Billing account. During billing setup in the EU region, the account type defaults to Business. If applicable to your tax status, you can set the account type to Individual Entrepreneur. The account type cannot be edited after you create your Cloud Billing account.
Business Accounts
- Non-Ireland customers—We won't add VAT charges to your account. You're responsible for determining taxes due at your country's local rate.
Individual Entrepreneur Accounts
- VAT is charged at your country's local applicable rate.
Non-European Union (EU), EMEA countries (excluding South Africa and Russia)
Business Accounts
- We won't add VAT charges to your account. You're responsible for determining taxes due at your country's local applicable rate.
Individual Accounts
- If your country has rules which require foreign entities to register and charge VAT, then your account is charged VAT at your country's local applicable rate.
India
Where Google Cloud services are sold by Google India Private Limited to customers with a billing address in India, Google Cloud services are subject to 18% India GST.
Where Google Cloud services are sold by Google Asia Pacific Pte. Ltd. to customers with a billing address in India, Google Cloud services are subject to 18% India GST where such customers do not provide their Tax ID (GSTIN). Where Indian customers provide GSTIN to Google Asia Pacific Pte. Ltd, no India GST is levied.
Learn more about India's Tax Deducted at Source (TDS).
Indonesia
Starting 26 March, 2020, invoices for certain Google Cloud products will be issued by PT Google Indonesia as a reseller of the services. To comply with local tax regulations, all sales by PT Google Indonesia to customers with an Indonesian legal address will be subject to a VAT of 10%.
Customers with VAT Collector status are required to provide a Notice of Registration (Surat Keterangan Terdaftar, or SKT) issued by the Ministry of Finance of the Republic of Indonesia (Kementerian Keuangan Republik Indonesia). Upload the copies of your documents in your payments profile Settings, under Add a File. Learn more about VAT Collector status.
Learn more about PT Google Indonesia Withholding Tax (WHT).
Ireland
All Google Cloud accounts in Ireland are subject to Value Added Tax (VAT) at the Irish standard rate. This rate is set by the Irish government and can change at the government's discretion.
Here's what you can expect if you're in Ireland:
- You'll always be subject to VAT charges at the current Irish standard rate, as required by Irish legislation.
- If you're VAT 56B exempt, a copy of your authorization will need to be shared with us in order for VAT not to be applied.
Google can't give advice about VAT. If you have a question about VAT registration/recovery, contact your tax advisor or the Revenue Commissioner.
Japan
Google Cloud usage by Japanese customers is subject to 10% JCT.
Korea
Google Cloud usage by Korean customers is subject to 10% VAT.
Malaysia
Google Cloud usage by Malaysian customers is subject to a 6% Service Tax charge.
Mexico
Google Cloud usage by Mexican customers is subject to a 16% VAT and income tax.
New Zealand
Google Cloud usage by New Zealand customers is subject to 15% GST.
Poland
Google Cloud usage by Poland customers is subject to 23% VAT.
Puerto Rico
Google Cloud usage by Puerto Rican customers is subject to 11.5% Sales and Use Tax (SUT).
Russia
All Google Cloud accounts in Russia are subject to Value Added Tax (VAT) at the Russian standard rate. This rate is set by the Russian government and can change at the government's discretion.
Google can't give advice about VAT. If you have a question about VAT registration/recovery, contact your tax advisor or the Tax Authority.
Saudi Arabia
Google Cloud usage by Saudi Arabian customers is subject to 15% VAT.
Serbia
Google Cloud usage by Serbian customers is subject to 20% VAT.
Singapore
Google Cloud usage by Singapore customers is subject to 7% GST.
South Africa
All Google Cloud accounts in South Africa are subject to Value Added Tax (VAT) at the South African standard rate. This rate is set by the South African government and can change at the government's discretion.
Google can't give advice about VAT. If you have a question about VAT registration/recovery, contact your tax advisor or the Tax Authority.
South Korea
Google Cloud usage by South Korean customers is subject to 10% VAT.
Taiwan
Google Cloud usage by Taiwan customers that do not provide a Taiwan VAT ID are treated as a B2C transaction and subject to 5% VAT.
United States
If you're a Cloud Billing customer in the United States and you claim business income from your Google Cloud services, you'll need to provide Google's Tax Identification Number (TIN) when filing your taxes. Here's our information:
Google LLC
1600 Amphitheatre Pkwy
Mountain View, CA 94043
Taxpayer Identification Number (TIN) 77-0493581