Tax residency information and Non-US withholding & reporting

Tax information reporting and withholding

Important:Google can't provide advice on tax issues. Consult your tax adviser to better understand your tax situation.

Submitting tax information

If any of the following circumstances apply, Google may be required to collect tax information from you:

You contract with a Google entity in the relevant country.
You contract with a Google entity outside the country, but sell to customers in the relevant country
You or your business is in the relevant country (regardless of the country of your contract).

If you have to provide your tax information to Google, you can do so from the Google Payments Center. Not everyone is required to provide tax information.

To provide or review your tax information :

Sign in to Google payments center .
Under Settings,find the country you’re providing tax info for, or where your business is located, and click Edit.

Location-specific information

Click the relevant arrow extender for tax information on your governmental entity of interest.

Brazil

What taxes apply?

Google or its payment processor partners will deduct the full cost of Brazilian withholding taxes (WHT) from your earnings (including on Google Play Store app and in-app purchases) if both of the following apply:

You are paid in non-BRL currency.
You offer Google Play Store app and in-app purchases to customers in Brazil. (These purchases can be made via any available form of payment.)

Google calculates Brazilian WHT as 25% of the customer price, consisting of 15% IRRF (Imposto de Renda Retido na Fonte) plus 10% CIDE (Contribuição de Intervenção no Domínio Econômico). For additional details, visit the Play Console Help Center .

Why are we collecting information?

If the country in which you are a tax resident has a double tax treaty (DTT) with Brazil, by providing your tax information to Google, you are representing that you are entitled to a treaty rate of withholding on IRRF. There is no impact to CIDE, which continues to apply.

Documents to submit:

If you are an organization or individual and want to claim treaty benefits for IRRF on your earnings from Play sales to customers in Brazil, you must provide Google with a Tax residency certificate issued by your local government. To request treaty benefits, add your Brazil tax information . .

Governments for which we currently support Tax residency certificates for Brazil earnings:

Argentina
Austria
Belgium
Finland
France
Israel
Japan
Korea, Republic of
Mexico
Singapore
South Africa
Spain
Switzerland
Turkey

Your updated IRRF withholding rate will go into effect for future earnings payouts, upon Google’s review and approval. Country support and treaty eligibility is subject to change at Google’s sole discretion and will not apply retroactively.

Canada

Sellers based in Canada

For tax requirements to be in place and for Google to handle collection and remittance of indirect taxes on their behalf, Canadian Resident Sellers must complete one or both of the following forms:

GST 506 (GST/HST)
FP-2506-V (QST)

If you are based in Quebec, only the FP-2506-V is required. If you are based outside Quebec and do not intend to sell to customers in Quebec, only Form GST506 is required.

Sellers based outside Canada

Canadian Non-Resident Sellers who have regular Canadian tax registration numbers (such as, regular GST/HST or regular QST) must provide Google their tax information and the applicable Tax Election forms.

About the GST 506 (GST/HST) and FP-2506-V (QST) forms

Explanation of terms:

GST: Goods and Service Tax
HST: Harmonized Sales Tax
QST: Québec Sales Tax

These forms apply when an entity collects and remits one or more of the above taxes on another entity’s behalf, in this case Google collecting and remitting to the tax authorities on behalf of your company. Both entities must sign the form to make it valid. The agency election form(s) is not submitted to the tax authorities. It is advisable to retain executed copies for your records in case tax authorities request them.

Instructions to fill out Form GST 506 (GST/HST) and Form FP-2506-V (QST)

Download and print Form GST 506 pre-signed by Google using the links provided in the Canada tax form. Follow these instructions and then upload your completed form:

Fill out Part A, including your GST/HST number
Fill out Part D and provide a wet ink signature

Download and print Form FP-2506-V pre-signed by Google using the links provided in the Canada tax form. Follow these instructions and then upload your completed form:

Fill out Section 1, including GST/HST and QST numbers
Select the appropriate checkbox in Section 3.1
- If based outside Quebec, you must check only QST
- If based in Quebec, you must check GST/HST and QST
Fill out Section 4 and provide a wet ink signature

Buyers based in Canada

Depending on your location and the address info that you provide to Google, Google may be required to collect tax-related info from you. If you must provide your tax info to Google, you can do so from the Google payments center . Not everyone is required to provide tax info. If you're eligible for tax exemptions for Provincial Government status or First Nations status, you can provide your tax info along with a proof document that shows your eligibility.

Default Tax rate:

Your tax rates are determined by the province in the legal address on your payments profile. The default applicable tax rules apply, unless you claim a different status such as tax exemption for Provincial Government or First Nations status.

Goods and Services Tax (GST): Federal rate that applies to all of Canada
Harmonized Sales Tax (HST): Applies to Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island
Provincial Sales Tax (PST): Applies to British Columbia, Manitoba, and Saskatchewan in addition to GST
Quebec Sales Tax (QST): Applies to Quebec in addition to GST

Canada tax exemptions for non-resident entities:

If you’re a customer of Google LLC, you’re eligible for the following tax exemptions:

GST/HST (customers can add their tax IDs to their payments profile)
QST (customers can add their tax IDs to their payments profile)
PST Reseller (customers can add their tax IDs to their payments profile)

In Canada, Google LLC is registered for the simplified GST/HST regime pursuant to Section 211.11 of the Excise Tax Act and is registered for the simplified QST regime pursuant to Section 477.5 of the Act respecting the Quebec Sales Tax.

Canada tax exemptions for local Canadian entities:

If you’re a customer of Google Canada Corp or Google Cloud Canada Corp, you’re eligible for the following tax exemptions:

PST Reseller, customers can add their tax IDs to their payments profile
First Nations
Provincial Government

If you select First Nations or Provincial Government, you’re asked to upload a document that proves your eligibility for tax exemptions.

Accepted documents for prove the tax exemption eligibility:

First Nations status

Provide one of the following documents:

Certificate of Indian Status card
Temporary Confirmation of Registration Document (TCRD)
Band Certificate

Provincial Government status

Provide a certificate of exemption that shows you don't have to pay GST or HST, signed by an authorized official.

Your business name on the document must match the one in your payments profile and tax info.
Your legal address must be in one of the following provinces: Alberta, Manitoba, Northwest Territories, Saskatchewan, or Yukon province.

India

Developers located in India

If you are located in India, it is your responsibility to determine whether you need to obtain a Goods and Services Tax Identification Number (GSTIN) and to determine any applicable tax on sale of apps/ in apps to users to users in India. Further, it is your responsibility to determine and pay applicable taxes on any Google Play service fees charged by Google to you.

Google is responsible for deducting and depositing appropriate Income withholding tax (Tax Deduction at Source) and GST TCS (Tax Collection at Source), if any, on account of paid apps and games (including in-app purchases) sold by you.

For purchases made by customers in India using an alternative billing system, Google will collect from you such Income withholding tax (Tax Deduction at Source) on sales of in-app purchases to customers in India that are processed on such alternative billing systems. Google will remit such taxes and levies to the appropriate authorities.

Developers located outside of India

Due to tax laws in India, Google as a marketplace service provider, is responsible for determining, charging, and remitting GST on your behalf for all Google Play Store paid app and in-app purchases made by customers in India.

For purchases made by customers on Google Play's billing system, Google will deduct such GST from your proceeds and remit such taxes to the appropriate authorities.

For purchases made by customers in India using an alternative billing system, Google will collect from you applicable GST on sales of in-app purchases to customers in India that are processed on such alternative billing systems.

What India-based developers must do under GST law/ Income tax law?

Submit your PAN

You are required to submit your Permanent Account Number (PAN) to Google. PAN is a unique number allotted by the Income Tax Department of India. We will verify this against the information in the government database. If the fourth character is “P”, representing an individual, we need to verify whether the Aadhaar card is linked with a PAN card.

Submit your GSTIN

Developers located in India that are required to ontain a registration under GST law must provide their GSTIN to Google. This helps Google correctly withhold applicable GST TCS on GST taxable sales made by Indian developers and ensure accuracy of its filings with the Indian GST department. We will verify the number against the government database. If this check fails, we will reject the form.

Why are we collecting taxes?

The government of India requires Google to comply with certain tax laws which are applicable to an e-commerce operator. This includes withholding applicable income withholding tax under section 194O of the Income Tax Act, 1961 and collection of applicable GST under section 52 of the Central Goods and Services Tax Act, 2017 (read along with relevant provisions of the State / Union Terretory Goods and Servics Tax Laws). The above mentioned tax provisions requires Google to collect taxes from India-based entities and individuals who partner with us on the Google Play platform.

We rely on the business address/ billing address provided by developers (You) to determine the appropriate taxes and comply with tax regulations in India.We do not require a tax residency certificate for India. You're are responsible for the accuracy of the tax id/ information and business address you provide to Google.

SEZ tax status

Supplies made to SEZ customers are not subject to India GST as Google’s services qualify for a zero rated benefit under the India GST law. To avail of the zero rating benefit, SEZ customers should submit the following documents to Google:

Letter of Approval (LOA) issued by the relevant Development Commissioner.
GST Registration Certificate clearly stating the registration type as SEZ Unit or SEZ Developer.
Google may request additional documentation or clarifications as needed.

This guidance is for informational purposes only and should not be considered as tax advice. SEZ customers are advised to consult with their tax advisors for specific guidance on their tax obligations.

Ireland

Note:The status of Tax residency information related to tax exemption with Ireland does not result in account limitations, or impact payouts or withholding tax at the moment.

Documents to submit:

For Ireland, prove tax residency by providing at least one of the listed documents listed for your circumstance.

For organizations:

A Tax residency certificate issued by your local government

For individuals:

A Tax residency certificate issued by your local government
A Taxpayer ID card
An unexpired national ID card issued by the government with a local address that shows you are a tax resident of the issuing country

Types of documents that cannotbe accepted:

passports
driving licenses
articles of incorporation

Israel

Why are we collecting the information?

If you are a seller based in Israel, Google may be obligated to withhold tax on payments made to you from customers in Israel, unless you have obtained tax exemption approval in Israel.

Document to submit (for tax exemption):

To prove exemption, please provide for our review the tax exemption approval letter issued by the Israel tax office.

Tax exemption approval letter requirements

Please ensure that the approval letter meets the following requirements:

Must be issued by the Israel tax office.
The information in your letter must match exactly the information in your Google payments profile.
The letter must indicate the effective period for the approval. Please ensure that it is for the relevant period.

Singapore

Note :The status of Tax residency information related to tax exemption with Singapore does not result in account limitations, or impact payouts or withholding tax at the moment.

Documents to submit:

For Singapore, for both organizations and individuals, prove tax residency by providing a tax residency certificate issued by your local government.

Taiwan

Why are we collecting the information?

Google is obligated to withhold tax on payments made to you from customers in Taiwan under local Taiwan tax legislation, where such payments are associated with sales you have made to end users through the Play Store, unless you

are able to provide any Taiwan VAT ID/tax registration in Taiwan, or
have obtained a letter issued by the Taiwan tax office stating that you are entitled to a reduced withholding rate (財政部臺北國税局函)

Document to submit (for a letter claiming a reduced withholding rate):

To prove the reduced withholding rate, please provide for our review the approval letter indicating a reduced withholding tax rate issued by the Taiwan tax office that reflects an agreement with Google Play.

Tax withholding letter requirements

Please ensure that the approval letter meets the following requirements:

Must be issued by the Taiwan tax office.
Must reflect your arrangement with the Google Play Platform.
The information in your letter must match exactly the information in your Google payments profile.
The letter must indicate the effective period for the approval. Please ensure that it is for the relevant period.
Must be in the PDF, PNG, or JPEG format and less than 50 MB in size.

A sample letter:

Tanzania

Why are we collecting your Taxpayer Identification Number?

Tanzania law requires Google to withhold taxes on certain payments that Google makes to you and report those payments to the Tanzania Revenue Authority. Submitting your taxpayer identification number allows Google to ensure that the required information is submitted to the Tanzania Revenue Authority. Providing your taxpayer identification number is required and may be beneficial to you (for example, enable a tax credit). Please consult your tax advisor for more information.

What payments are subject to withholding?

Payments made in connection with digital content (such as, YouTube videos, Play apps, Adsense payments, and so on) to a Tanzanian payee are subject to withholding at a rate of 5% of the gross sales or revenue share payment that a payee is contractually entitled to without regard to service fees or other taxes withheld.

What information will be reported to the Tanzania Revenue Authority?

Each month Google is required to report:

the gross payments subject to Tanzania withholding tax
the total amount withheld
your taxpayer identification number
your address
the payment type (for example, a digital content payment)

Where do I submit my information?

Sign in to Google Tax Center, enter your taxpayer identification number and upload your Certificate of Registration for Taxpayer Identification Number from the Tanzania Revenue Authority. For more on how to submit your tax information, see this Help Center article .

Document to submit:

Please provide a copy of your TIN certificate so that we can verify your tax information.

Frequently asked questions

Submitting your tax info

Why am I being asked to complete this form?

We need your tax information for one or more of the following reasons:

you earn money through Google products
you buy Google services that require your tax information
you are paid through Google entities located in countries that require it

Where Google is required to withhold taxes on our payments to you, submitting your tax information allows Google to apply the correct withholding rate or withholding tax exemption, and ensure that timely payments are made.

Can the withholding rate be reduced?

The rate of withholding depends on several factors, which Google needs your tax information to determine. If your country/region has a tax treaty with the country/region where you earn money through Google products, withholding may be reduced.

What happens if I don’t complete this form?

Your payout may be subject to a higher withholding tax deduction if local tax law requires taxes to be withheld from your payout.

Note: The status of Tax residency information related to tax exemption with Ireland or Singaporewill not result in account limitations, or impact payouts or withholding tax.

What's the status of my tax info?

Your information has one of the following statuses:

In review

Your submitted tax information is being reviewed. If additional documents are required to validate your tax information or verify your identity, we'll notify you in the Google payments center and by email.

Action Required

Further tax information is required to verify your identity or the accuracy of the information already submitted.

Accepted

Your tax information has been submitted, reviewed, and accepted.

Declined

Your tax information may be declined because the document you uploaded may have been:

Blurry or unclear
Expired or not a type we accept
Missing pages or information, such as a signature

If your information is declined, we will notify you in the Google payments center and by email. Make sure the documents you upload are clear, current, and complete.

Note:Reviews may take up to 7 business days.

Tax residency info

Proof of tax residency

A business or individual’s tax residency country/region is where they are responsible for paying taxes. The country in which you reside is not necessarily your tax residency country. To determine your status, consult a tax adviser or your country/region’s tax residency criteria.

Google requires proof of tax residency to determine our withholding obligation on the payments made to you.

For more information, see Tax residency certificates (TRC) .

Tax residency certificates (TRC)

A tax residency certificate is a specific document that indicates the taxpayer's residency. A government issues such a certificate to prevent tax fraud resulting from the incorrect application of the provisions of international treaties on the avoidance of double taxation. You can use a TRC to show that you deserve to benefit from the application of double tax treaties, and to comply with local tax regulations.

Requirements for a tax residency certificate:

Is a government-issued document created for the purpose of validating tax residency.
If the TRC indicates a country related to a tax treaty , the treaty must pertain to the country.

Please note: you may be asked to provide an English translation of your tax residency certificate.

Sample TRCs for selected countries

Note: For convenience, Google has compiled a sample list of Tax Residency Certificates for entities and individuals in selected countries. This is not an official source of information. Consult a professional tax adviser for guidance on taxes.

Sample TRC Names for Selected Governments

Government

Sample Name of a TRC (Entities)

Sample Name of a TRC (Individuals)

Albania

Çertifikate Rezidence/Residence Certificate

Algeria

certificat d’existence

Andorra

Tax Residency Certificate (“standard”) – “Certificat de Residència Fiscal a Andorra (estàndard)”

Tax Residency Certificate (within the meaning of the Double Tax Treaty) – “Certificació de residència fiscal a Andorra (a l’empara d’un Conveni de no doble imposició -CDI-)”

Tax Residency Certificate (“standard”) – “Certificat de Residència Fiscal a Andorra (estàndard)”

Tax Residency Certificate (within the meaning of the Double Tax Treaty) – “Certificació de residència fiscal a Andorra (a l’empara d’un Conveni de no doble imposició -CDI-)”

Angola

Statement of Income – DTA / Fiscal Residence Certificate

Certificado de Residencia Fiscal

Statement of Income – DTA / Fiscal Residence Certificate

Certificado de Residencia Fiscal

Argentina

CERTIFICATE OF TAX RESIDENCE IN THE ARGENTINE REPUBLIC

Armenia

Certificate confirming the RA resident status of organizations and natural persons

Australia

Certificate of Residency

Austria

ZS-AE

ZS-AD

ZS-AE

ZS-AD

Azerbaijan

Certificate of Residency

Bahrain

Certificate of Residence

Bangladesh

Tax Residency Certificate

Belarus

not available

Certificate of an Individual's Residence in the Republic of Belarus During Tax Period for the Purpose of Avoiding Double Taxation

Belgium

Tax residence certificate

fiscaal woonplaatsattest

ATTESTATION DE RÉSIDENCE FISCALE

BESCHEINIGUNG DES STEUERLICHEN WOHNSITZES

Tax residence certificate

fiscaal woonplaatsattest

ATTESTATION DE RÉSIDENCE FISCALE

BESCHEINIGUNG DES STEUERLICHEN WOHNSITZES

Benin

Identifiant fiscal unique (IFU)

Certificat de résidence

Bhutan

Tax Residency Certificate

Bolivia

Certificado de Residencia Fiscal en Bolivia

Certificado de Domicilio Fiscal

Certificado de Residencia Fiscal en Bolivia

Certificado de Domicilio Fiscal

Bosnia and Herzegovina

Form COR-104 – Certificate of tax residence applied for legal entity

Form COR-102 – Certificate of tax residence applied for individual

Brazil

ATESTADO DE RESIDÊNCIA FISCAL NO BRASIL

Bulgaria

OKd275 or OKd276

Canada

Certificate of Residency

Chile

Certificado de Residencia en Chile para efectos de la aplicación de Convenio para Evitar la Doble Tributación

Certificado de Situación Tributaria en Chile para efectos de la aplicación de Convenio para Evitar la Doble Tributación

Certificado de Residencia en Chile para Fines Tributarios

Certificado Sobre Situación Tributaria en Chile

Certificado de Residencia en Chile para efectos de la aplicación de Convenio para Evitar la Doble Tributación

Certificado de Situación Tributaria en Chile para efectos de la aplicación de Convenio para Evitar la Doble Tributación

Certificado de Residencia en Chile para Fines Tributarios

Certificado Sobre Situación Tributaria en Chile

China

Certificate of Chinese Fiscal Resident

Colombia

Form 1379 / Certificado de Acreditación de Residencia Fiscal (Tax Residence Accreditation Certificate)

Congo - Brazzaville

There is no formal TRC, but you can provide any of the following:

Tax morality certificate (“Certificat de moralité fiscale”)
Attestation de non redevance
Certificate of incorporation ("RCCM" or "Registre de Commerce et du Crédit Mobilier")
Tax registration certificate ("Attestation d'Immatriculation")

There is no formal TRC, but you can provide any of the following:

Tax morality certificate (“Certificat de moralité fiscale”)
Attestation de non redevance
Certificate of incorporation ("RCCM" or "Registre de Commerce et du Crédit Mobilier")
Tax registration certificate ("Attestation d'Immatriculation")

Costa Rica

tax residency certificate

Côte d'Ivoire

Déclaration fiscale d'existence (DFE)

Certificat de résidence

Croatia

Potvrda o rezidentnosti”

(in English, “Certificate of resident status")

Potvrda o rezidentnosti”

(in English, “Certificate of resident status")

Cyprus

tax residency certificate

Czechia / Czech Republic

Potvrzení o daňovém domicilu

Democratic Republic of Congo

There is no formal TRC, but you can provide any of the following:

Tax registration certificate ("Numéro d'identification fiscale" or "NIF")
Tax certificate ("Attestation fiscale")
Certificate of incorporation ("RCCM" or "Registre de Commerce et du Crédit Mobilier")
The National ID number ("Numéro national d'identification")

There is no formal TRC, but you can provide any of the following:

Tax registration certificate ("Numéro d'identification fiscale" or "NIF")
Tax certificate ("Attestation fiscale")
Certificate of incorporation ("RCCM" or "Registre de Commerce et du Crédit Mobilier")
The National ID number ("Numéro national d'identification")

Denmark

Certificates of Tax Residency

Form Names:

02.041 – CoTR for tax transparent entities (for treaty jurisdictions)
02.041 – CoTR for tax transparent entities (for non-treaty jurisdictions)
02.042 – CoTR for entities (for treaty jurisdictions)
02.042A – CoTR for entities (for non-treaty jurisdictions)
02.051 – CoTR for entities (special CoTR for refund of Danish dividend tax)

Certificates of Tax Residency

Form Names:

02.034 – CoTR for individuals (for treaty jurisdictions)
02.034A – CoTR for individuals (for non-treaty jurisdiction
02.050 – CoTR for individuals (special CoTR for refund of Danish dividend tax)

Dominican Republic

Certificación de Residencia Fiscal

Certificado de Residencia Fiscal

Certificación de Residencia Fiscal

Certificado de Residencia Fiscal

Ecuador

tax residence certificate

(in Spanish, “Certificado de Residencia fiscal”)

tax residence certificate

(in Spanish, “Certificado de Residencia fiscal”)

Egypt

List of Information or Data Certificate

El Salvador

There is no formal TRC, but you can provide any of the following:

NRC – Tax Register Number - by VAT purpose only
NIT – Tax Identification Number – by tax purpose

There is no formal TRC, but you can provide any of the following:

NRC – Tax Register Number - by VAT purpose only
NIT – Tax Identification Number – by tax purpose

Estonia

Residentsustõend

Ethiopia

The Ministry of Revenue (MoR) issues a letter confirming residency.

A company’s residency can be confirmed by certificates of registration, such as commercial registration and business license.

The Ministry of Revenue (MoR) issues a letter confirming residency.

Individuals can receive a certificate of residency letter from the MoR or their employer confirming that they have worked in Ethiopia for more than 183 days.

Finland

certificate of residence and tax liability for the use of Finnish Tax Authorities

certificate of tax/fiscal residence

certificate of residence and tax liability for the use of Finnish Tax Authorities

certificate of tax/fiscal residence

France

N° 730-FR-ANG-SD

N°731-FR-GB-ES-DE

Georgia

Certificate of Residence

Germany

Ansässigkeitsbescheinigung der deutschen Finanzverwaltung (Certificate of Residence from the German Tax Administration)

Ghana

There is no formal TRC, but you can provide a registration certificate.

There is no formal TRC, but you can provide any of the following

the national identity card for Ghanaian citizens. The non-citizens identity card for expatriates can be a good guide.

Greece

ΠΙΣΤΟΠΟΙΗΤΙΚΟ ΦΟΡΟΛΟΓΙΚΗΣ ΚΑΤΟΙΚΙΑΣ

Tax Residence Certificate

ΠΙΣΤΟΠΟΙΗΤΙΚΟ ΦΟΡΟΛΟΓΙΚΗΣ ΚΑΤΟΙΚΙΑΣ

Tax Residence Certificate

Guinea

There is no formal TRC, but you can provide any of the following:

Certificate of incorporation ("RCCM" or "Registre de Commerce et du Crédit Mobilier")
Tax registration certificate ("Certificat d'immatriculation fiscale")
NIF ("Numéro d'Identification Fiscale")
Quitus fiscal

There is no formal TRC, but you can provide any of the following:

Certificate of incorporation ("RCCM" or "Registre de Commerce et du Crédit Mobilier")
Tax registration certificate ("Certificat d'immatriculation fiscale")
NIF ("Numéro d'Identification Fiscale")
Quitus fiscal

Hong Kong

Certificate of Resident Status

Hungary

Illetőségigazolás

Iceland

Skatta Heimilisfesti Vottorð

India

Certificate of Residence for the Purposes of Section 90 and 90A in Form 10FB

Indonesia

Certificate of Taxpayer Residency

Iraq

There is no specific name for the certificate. However, the certificate will indicate that they are tax registered in Iraq.

Ireland

Certification of Tax Residence

Israel

Certificate Of Fiscal Residence (Form 936)

Certificate Of Fiscal Residence (Form 935)

Italy

ATTESTATO DI RESIDENZA FISCALE SOGGETTI DIVERSI DALLE PERSONE FISICHE

ATTESTATO DI RESIDENZA FISCALE PERSONE FISICHE

Japan

Certificate of Residence in Japan

Jordan

Company's Registration Certificate

Tax Residency Letter

Kazakhstan

“Certificate of residence” (“Документ, подтверждающий резидентство” in Russian).

Kenya

Tax Residency Certificate

Kuwait

Tax Residency Certificate

Kyrgyz Republic

"Certificate of residence” (“Документ, подтверждающий резидентство”)

Laos

There is no formal TRC, but you can provide a Tax Payment Certificate (“TPC”).

Latvia

"Certificate of Residence" (Rezidenta Aplieciba)

Lebanon

Residency Certificate

Lithuania

Lietuvos rezidento rezidavimo vietą patvirtinanti pažyma

(that is, Certificate of Residency)

FR0254 (DAS-4)

Lietuvos rezidento rezidavimo vietą patvirtinanti pažyma

(that is, Certificate of Residency)

FR0254 (DAS-4)

Luxembourg

Certificat ou une confirmation de résidence / a certificate or confirmation of residence

Attestation de l’Administration fiscale de l’Etat de résidence du bénéficiaire effectif / Confirmation from the tax administration of the state of residence of the beneficial owner

Certificat ou une confirmation de résidence / a certificate or confirmation of residence

Attestation de l’Administration fiscale de l’Etat de résidence du bénéficiaire effectif / Confirmation from the tax administration of the state of residence of the beneficial owner

Macedonia

Потврда за даночен резидент / Certificate of tax resident

Malaysia

Certificate of Residence

Maldives

Tax Residency Certificate

Mali

tax residence certificate

Malta

Tax Residence Certificate

Mauritania

Déclaration d’existence

Certificat de résidence

Mauritius

Tax Residence Certificate

Mexico

Forma 36 – Constancia de Residencia para efectos fiscales

(36 form – Proof of residence for Tax purposes)

Forma 36 – Constancia de Residencia para efectos fiscales

(36 form – Proof of residence for Tax purposes)

Moldova

1-DTA17

Mongolia

Certificate of Residence (Form DT-03)

Montenegro

Potvrda o rezidentnosti

PR-1 form

Potvrda o rezidentnosti

PR-1 form

Morocco

Attestation de résidence fiscale (Certificate of Residence)

Mozambique

Tax clearance certificate for residence purpose (Certidao de Quitacao)

Myanmar

Tax residence certificate or “TRC”

Netherlands

Woonplaatsverklaring

New Zealand

certificate of residency

Niger

Attestation de domiciliation fiscale
Certificate of incorporation ("RCCM" or "Registre de Commerce et du Crédit Mobilier")
Tax registration certificate ("Certificat d'immatriculation fiscale")
NIF ("Numéro d'Identification Fiscale")

Certificate of incorporation ("RCCM" or "Registre de Commerce et du Crédit Mobilier")
Tax registration certificate ("Certificat d'immatriculation fiscale")
NIF ("Numéro d'Identification Fiscale")

Nigeria

Certificate of Residence

Norway

Certificate of Residence / Bekreftelse på skattemessig bosted

Oman

Tax Residency Certificate (“TRC”)

Pakistan

Certificate of Residence (COR)

Palestine

not available

Panama

Certificado de Residencia Fiscal

Peru

Certificado de Residencia

Philippines

Tax Residency Certificate (TRC)

Poland

CFR-1
ZAŚWIADCZENIE O MIEJSCU ZAMIESZKANIA LUB SIEDZIBIE DLA CELÓW PODATKOWYCH (CERTYFIKAT REZYDENCJI) [CERTIFICATE OF TAX RESIDENCE]

CFR-1
ZAŚWIADCZENIE O MIEJSCU ZAMIESZKANIA LUB SIEDZIBIE DLA CELÓW PODATKOWYCH (CERTYFIKAT REZYDENCJI) [CERTIFICATE OF TAX RESIDENCE]

Portugal

Certificado de residência fiscal

Qatar

Tax Residency Certificate

Republic of Korea

Certificate of Residency

Romania

tax residency certificate regarding the application of the Convention for double taxation avoidance between Romania and X country

In Romanian „Certificat de rezidenţă fiscală privind aplicarea Convenţiei/Acordului de evitare a dublei impuneri dintre România şi...

tax residency certificate regarding the application of the Convention for double taxation avoidance between Romania and X country

In Romanian „Certificat de rezidenţă fiscală privind aplicarea Convenţiei/Acordului de evitare a dublei impuneri dintre România şi...

Russia

Tax Residency Certificate

Saudi Arabia

Tax residency certificate

Senegal

Tax Residence Certificate

Serbia

Obrazac: POR-1 - Potvrda o rezidentnosti Republike Srbije za prethodnu/e godinu/e na srpsko/francuskom jeziku
Form: POR-1 - Certificate of residency in the Republic of Serbia for the current/previous year/s in Serbian/French/English
Obrazac: POR-2 - Potvrda o rezidentnosti druge države ugovornice za tekuću godinu na srpsko/engleskom jeziku
Form: POR-2 - Certificate of residency of another contracting state for the current/previous year in Serbian/French/English

Obrazac: POR-1 - Potvrda o rezidentnosti Republike Srbije za prethodnu/e godinu/e na srpsko/francuskom jeziku
Form: POR-1 - Certificate of residency in the Republic of Serbia for the current/previous year/s in Serbian/French/English
Obrazac: POR-2 - Potvrda o rezidentnosti druge države ugovornice za tekuću godinu na srpsko/engleskom jeziku
Form: POR-2 - Certificate of residency of another contracting state for the current/previous year in Serbian/French/English

Singapore

Certificate of Residence (COR)

Slovakia

Certificate of residence/Certification on tax-payers residence

Potvrdenie o daňovej rezidencii

Certificate of residence/Certification on tax-payers residence

Potvrdenie o daňovej rezidencii

Slovenia

POTRDILO O REZIDENTSTVU

Somalia

Registration of commerce certificate

South Africa

Certificate of Residence

Spain

Residencia Fiscal en España (Tax Residence Certificate)

Sri Lanka

tax residency certificate (TRC)

Sweden

hemvistintyg

Switzerland

There is no specific reference or document for a Swiss TRC.

Taiwan

Resident Certificate

Certificate of Residency, “COR”

Resident Certificate

Certificate of Residency, “COR”

Tanzania

Tax Residence Certificate

Thailand

Certificate of Residence: R.O.22

Tunisia

Attestation de résidence Fiscale

Turkey

Mukimlik Belgesi (Certificate of Residency)

Uganda

tax residency certificate

Ukraine

English: Certificate confirming the status of a tax resident of Ukraine to avoid double taxation in accordance with the norms of international treaties

Ukrainian: ДОВІДКА-ПІДТВЕРДЖЕННЯ статусу податкового резидента України для уникнення подвійного оподаткування відповідно до норм міжнародних договорів

English: Certificate confirming the status of a tax resident of Ukraine to avoid double taxation in accordance with the norms of international treaties

United Arab Emirates

Tax Residence Certificate

United Kingdom

Certificate of Residence

United States of America

Form 6166 - Certification of U.S. Tax Residency

Uruguay

Certificado de Residencia Fiscal

Uzbekistan

Ўзбекистон Республикасининг солиқ резидентлигини тасдиқловчи

ҳужжат

Tax Residency Certificate

Ўзбекистон Республикасининг солиқ резидентлигини тасдиқловчи

ҳужжат

Tax Residency Certificate

Vietnam

Giấy Chứng Nhận Cư Trú or Residence Certificate

Zambia

Tax Residence Certificate

Zimbabwe

Certificate of Incorporation

Memorandum and Articles of Association

Letter of Residence

Tax Treaties

How do I determine whether I qualify for a tax treaty benefit?

Consult a professional tax adviser. Country support and treaty eligibility is subject to change at Google’s sole discretion.

Can Google help make this determine if I qualify for a tax treaty?

Unfortunately, Google can’t make this determination for you. Consult a professional tax adviser.

Do I need to complete the form if I’m not claiming treaty benefits?

Even if you're not claiming any treaty benefits, Google may still be required to withhold and report taxes on income earned through our products. Therefore, your tax information may still be required

General Questions

If I have questions while I complete the form, whom can I contact for help?

If you need help to resolve technical issues, contact Google support. However, Google can't provide you with tax advice. Consult a professional tax adviser.

What if I’m not the right person to submit tax information?

If you're not the right person to submit tax information, you can forward the email to the correct person within your organization to sign in. That person must have administrator access to the Google payments profile. They can then use the information provided in the email to submit tax information. To give the signatory administrator access to the payments profile, follow the steps in this article .

Can I complete the process on my tablet or smartphone?

We highly recommend completing this process using a laptop/desktop