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Mobile App Developers: App Store Payouts Through LLC

Apple App Store and Google Play withhold US tax on payouts to non-US developers. Default 30% on US-source revenue. With LLC + EIN + W-8BEN-E filed in your developer account, withholding drops to treaty rates. Setup process and timing here.

Answer

App Store / Play Store withholding drops from 30% to treaty rate (UK 0%, India 15%, Australia 5%) with Wyoming LLC + EIN + W-8BEN-E in your developer account tax info. Apple uses D-U-N-S verification for organization accounts. Google uses Articles of Organization as verification document. Switch takes 5-10 business days. New rate applies on next monthly payout.

By Zawwad, Founder & CEO, WyomingLLC by Topslice LLC.

Last updated May 20, 2026

Apple App Store: switching to organization

  1. Form Wyoming LLC + obtain EIN
  2. Apple Developer → Membership → Update Account Information
  3. Switch from Individual to Organization
  4. Submit LLC name, EIN, Wyoming registered agent address
  5. Apple verifies via D-U-N-S number (creates for free during verification, 5-10 business days)
  6. Once verified, existing apps transfer to LLC ownership
  7. Update Apple Tax & Banking with new W-8BEN-E

Google Play: switching to organization

  1. Google Play Console → Account Details → Convert Account Type
  2. Switch from Personal to Organization
  3. Submit LLC name, EIN, business address, Articles of Organization
  4. Google verifies within 3-7 business days
  5. Update tax interview with LLC + W-8BEN-E
  6. Existing apps transfer to LLC publisher

Withholding rates by country

CountryDefault rateAfter W-8BEN-E
UK30%0%
Germany30%0%
Canada30%0%
Australia30%5%
India30%15%
Brazil (no treaty)30%30%

Multiple apps under one LLC

Yes. One Wyoming LLC can hold unlimited apps on App Store and Play Store. Same LLC + EIN + developer accounts. Many app developers run 5-50 apps under one structure for consolidated revenue tracking.

Subscription apps treatment

Subscription revenue follows same withholding rules. Apple charges 30% commission year 1, 15% year 2+ for subscriptions. Net revenue after Apple's cut flows through to your LLC at treaty rate withholding.

Frequently asked questions

How long does Apple D-U-N-S verification take?
5-10 business days for new D-U-N-S issuance during organization signup. Apple creates the D-U-N-S for you for free during verification.
Will my existing apps transfer correctly?
Yes. Existing apps, reviews, in-app purchase configurations all transfer to the LLC during organization conversion.
Can I run KDP, Merch, and FBA seller account under same LLC as App Store?
Yes. One Wyoming LLC can host all Amazon services and Apple Developer plus Google Play Developer accounts.
Does this work for Stripe-based subscription apps?
Yes. Stripe-based apps (not through App Store/Play Store) follow Stripe US's withholding rules, which also reduce with W-8BEN-E.

Form your Wyoming LLC in 24 hours.

$297 + state fee. EIN, registered agent (1 year), and Mercury/Relay/Wise bank introductions included.