Both Google Play and Apple App Store withhold 30% US tax from Pakistani app developers by default. Under the Pakistan-US treaty, this drops to 0% after you submit Form W-8BEN with your NTN or ITIN. No ITIN required to stop future withholding — just your NTN. ITIN ($99) is needed only to recover past withheld taxes via Form 1040-NR.
US withholding applies to revenue from US users and US advertisers processed by the platform. Revenue from UK, EU, Australian, and other non-US markets is generally not subject to US withholding.
| Revenue Source | US Withholding Applies? |
|---|---|
| App sales to US users (Google Play / App Store) | Yes — 30% default, 0% with treaty |
| In-app purchases from US users | Yes — 30% default, 0% with treaty |
| AdMob revenue from US ad impressions | Yes — 30% default, 0% with treaty |
| App sales to UK/EU/Australia users | No — no US withholding |
| Subscriptions from Pakistani users | No — no US withholding |
AdMob (Google Ads in apps): AdMob revenue from US ad impressions is also subject to US withholding. Setting up W-8BEN in your Google Payments profile covers AdMob as well — you don't need a separate form for AdMob if you've already submitted it in Google Play Console.
NTN alone covers W-8BEN on Google Play and App Store. ITIN is required when:
→ Google or Apple withheld US taxes before you submitted W-8BEN — to recover via Form 1040-NR
→ You distribute your app through a US LLC (ITIN required for Form 5472 compliance)
→ You want to file a US personal tax return for any reason
If Google Play or App Store withheld 30% before you submitted W-8BEN, you can claim it back via Form 1040-NR. You need an ITIN first. ITIN Plus processes it for $99 — IRS Certified, US-based.
Get My ITIN — $99 →✅ IRS.gov Listed · 📞 +1 (305) 216-6992
No — US withholding only applies to revenue from US-based users and US advertisers. UK, EU, and other non-US market revenues are not subject to US IRS withholding. Platforms typically track this breakdown and apply withholding only to the US-source portion.
If you publish as an individual developer (sole proprietor), use W-8BEN. If you publish under a US LLC or corporation, the entity uses W-8BEN-E. For Pakistani developers publishing personally without a US entity, W-8BEN is the correct form.
App subscription revenue from US users is classified as royalty income under most treaty interpretations — and the Pakistan-US treaty covers royalties at 0%. However, consult a tax professional for your specific situation, as subscription classifications can vary.