Research · Apple and Google developer terms
App Store and Google Play fees in Canada and Japan (2026)
On the App Store, Apple's standard commission in Canada is 30% (15% for Small Business Program members and for subscriptions after their first year), while in Japan it has been 21% plus a 5% payment processing fee since the iOS 26.2 changes Apple made for Japan's smartphone act in December 2025. On Google Play, Japan moved to a new structure on September 30, 2026: 20% for new installs and 25% for existing ones, plus a 5% billing fee. Canada keeps 15% on the first US$1M and 30% above it until the new structure reaches the rest of the world on September 30, 2027, according to Apple and Google developer pages checked on October 14, 2026.
- Last updated
- First published
- Update cadence
- Checked monthly and when a policy changes
- Data
- Apple Developer and Google Play Console Help pages; Japan Fair Trade Commission
- Compiled by
- Innovation Trigger Lab
Key figures
30%
Apple's standard App Store commission in Canada
15% for the Small Business Program and subscriptions after year one
26%
Apple In-App Purchase in Japan: 21% commission + 5% payment processing
21% alone with an alternative payment processor
20% + 5%
Google Play in Japan since September 30, 2026 (new installs, Play Billing)
25% + 5% for existing installs
15%
Google Play in Canada on the first US$1M a year (15% tier)
New structure from September 30, 2027
Apple App Store fees
Canada uses Apple's standard terms: the license agreement has country-specific attachments for Japan and Brazil, China mainland and the EU, but none for Canada. In Japan, Apple splits the In-App Purchase charge into a 21% commission and a 5% payment processing fee, so developers who use their own payment processor pay the commission only. For Small Business Program members and subscriptions after year one, the Japan total is 15%, the same as the reduced rate in Canada.
| Transaction type | Canada | Japan | Source |
|---|---|---|---|
| Paid apps and in-app purchases (standard) | 30% | 21% commission + 5% payment processing fee (26% in total) | [1], [4] |
| App Store Small Business Program (up to US$1M proceeds a year) | 15% | 10% + 5% payment processing fee | [2], [4] |
| Auto-renewable subscriptions, first year | 30% | 21% + 5% payment processing fee | [3], [4] |
| Auto-renewable subscriptions after one year of paid service | 15% | 10% + 5% payment processing fee | [1], [4] |
| Alternative payment processor inside the app | Not offered on the Canada storefront | 21% (10% for Small Business Program members and subscriptions after year one); no Apple payment processing fee. In-App Purchase must be offered alongside. | [4], [1] |
| Link to a website purchase (out-of-app offer) | Not offered on the Canada storefront | 15% store services commission (10% reduced rate) on sales within 7 days of the link tap | [4], [1] |
| Distribution through an alternative app marketplace | Not offered on the Canada storefront | 5% Core Technology Commission on sales of paid apps and digital goods | [4], [1] |
Japan terms apply to iOS apps on the Japan storefront with iOS 26.2 or later. "Total" adds Apple's commission and payment processing fee, which Apple describes as the two parts of the In-App Purchase charge. Rates apply to the price paid by the customer, net of taxes. Tables scroll horizontally on small screens.
Google Play fees
Google Play's new structure charges a service fee on every transaction, whether it uses Google Play Billing, alternative billing or an external web link, and adds a 5% billing fee only when Google Play Billing processes the payment. Whether a purchase counts as a "new install" depends on when the user first installed or updated the app from Google Play relative to the regional rollout date. Canada is not named in the rollout schedule, so it falls under "Rest of World" on September 30, 2027.
| Transaction type | Canada (until September 30, 2027) | Japan (since September 30, 2026) | Source |
|---|---|---|---|
| Paid apps and in-app purchases (standard) | 30% on annual earnings above US$1M | 20% (new installs) or 25% (existing installs), + 5% billing fee with Google Play Billing | [9], [8] |
| First US$1M of annual earnings | 15% (developers enrolled in the 15% service fee tier) | 10% + 5% billing fee | [9], [8] |
| Apps Experience Program or Games Level Up program | Not yet available (Rest of World from September 30, 2027) | 15% (new installs) or 20% (existing installs), + 5% billing fee | [8], [10] |
| Auto-renewing subscriptions | 15% | 10% + 5% billing fee | [9] |
| Alternative billing inside the app (billing choice program) | Not available (Canada is not a listed market) | 20% (new installs) or 25% (existing installs); 10% for subscriptions and the first US$1M; no billing fee | [10] |
| External web links to a website purchase | Not available (Canada is not a listed market) | 20% on purchases within 24 hours of the link (15% with a program; 10% for subscriptions and the first US$1M) | [10], [8] |
Japan rates follow the structure in force since September 30, 2026. Before that date, Japanese developers could use user choice billing (standard fee reduced by 4 percentage points) or the external payments program; the external payments program closed to new enrollments on September 30, 2026 and ends after March 31, 2027.
What changes when
Japan's Mobile Software Competition Act took full effect on December 18, 2025 and drove both companies' Japan changes. Google's global fee overhaul reaches Japan first and Canada two years later.
| Date | What changes | Applies to | Source |
|---|---|---|---|
| April 1, 2025 | Apple starts collecting 10% Japanese consumption tax on App Store sales by non-Japan-based developers to customers in Japan (announced February 6, 2025). | Japan | [7] |
| March 26, 2025 | The Japan Fair Trade Commission designates Apple Inc., iTunes K.K. and Google LLC under the Mobile Software Competition Act. | Japan | [15] |
| December 17, 2025 | Apple announces iOS 26.2 changes for Japan: alternative payments, link-outs and alternative marketplaces, with a 21% commission plus 5% payment processing fee. Google opens user choice billing to all apps and launches a program for buying digital content outside Google Play in Japan (the external payments program). | Japan | [6], [14], [11] |
| December 18, 2025 | Japan's Mobile Software Competition Act (smartphone act) takes full effect. | Japan | [15] |
| March 4, 2026 | Google announces lower Google Play service fees, a separate billing fee and expanded billing choice, rolling out by region. | Canada and Japan | [8] |
| March 17, 2026 | Deadline for Apple Developer Program members to accept the updated license agreement that adds the Japan terms. | Canada and Japan | [6] |
| September 30, 2026 | Google Play's new fees and the billing choice program start in Japan (20% for new installs, 25% for existing installs, 10% subscriptions, + 5% billing fee). The Japan external payments program stops taking new enrollments. | Japan | [8] |
| March 31, 2027 | Last day of Google's Japan external payments program; enrolled developers must move to the billing choice program to keep external links. | Japan | [11] |
| September 30, 2027 | Google Play's new fee structure reaches the rest of the world, including Canada. Google says billing fee details for these regions are forthcoming. | Canada | [8], [9] |
Google's new fees started in the EEA, UK and US on June 30, 2026 and start in South Korea on December 31, 2026. Enrollment in the Apps Experience and Games Level Up programs opened on September 1, 2026.
Definitions, taxes and method
- Commission and service fee
- Apple calls its cut a commission; Google calls it a service fee. Both are a percentage of the price the customer pays for digital goods and services, net of taxes. Rates on this page are the published rates, not effective rates after refunds or currency conversion.
- Small developers
- Apple's Small Business Program applies to developers (with their associated accounts) that earned up to US$1M in proceeds in the prior calendar year and requires enrollment; if proceeds pass US$1M during the year, the standard rate applies to later sales. On Google Play, the reduced rate covers the first US$1M of a developer's annual earnings; in Canada it requires enrollment in the 15% service fee tier.
- Taxes in Japan
- Since April 1, 2025, Apple collects and remits 10% Japanese consumption tax on App Store sales to customers in Japan by developers based outside Japan, and its commissions are calculated net of taxes. Google Play collects and remits consumption tax on Play purchases in Japan when the developer is located outside Japan; developers located in Japan handle it themselves. With Apple's or Google's alternative payment options, the developer is responsible for the tax.
- Taxes in Canada
- Google Play collects and remits GST/HST on Play purchases by customers in Canada unless the developer is located in Canada and gives Google its GST/HST number, in which case the developer is responsible; Quebec QST works the same way, and Google collects BC and Saskatchewan PST. Apple's public pages we reviewed say its commissions are calculated net of taxes and that collection follows Exhibit B of the Paid Applications Agreement, which is kept up to date in App Store Connect rather than on those pages, so we do not summarise Apple's Canadian sales tax handling here.
- How we compiled this
- Every rate and date was copied from the Apple, Google and Japan Fair Trade Commission pages listed under Sources, opened on the date shown. Where a page shows no update date, we record the day we read it. ITL has not estimated any rate; the only calculation is the Japan In-App Purchase total, which adds two rates Apple publishes side by side. This page is a summary, not legal or tax advice; the agreements in App Store Connect and Play Console govern.
Sources
Every figure on this page comes from one of these official pages. Titles are given as published.
- Apple Developer Program License Agreement (Schedule 2, section 3.4; Attachment 12, Additional Terms for iOS Apps in Japan, Brazil)
Apple · Agreement dated
- App Store Small Business Program
Apple · No date shown; accessed
- Auto-renewable subscriptions
Apple · No date shown; accessed
- Changes to iOS in Japan (日本におけるアプリ配信)
Apple · No date shown; accessed
- Payment options on the App Store in Japan
Apple · No date shown; accessed
- Changes to iOS in Japan (Apple Developer news)
Apple · Published
- Tax and price updates for apps, In-App Purchases, and subscriptions (Apple Developer news)
Apple · Published
- Understanding Google Play's lower service fees (Play Console Help)
Google · No date shown; accessed
- Service fees (Play Console Help)
Google · No date shown; accessed
- Enrolling in the billing choice program (Play Console Help)
Google · No date shown; accessed
- Enrolling in the external payments program (Play Console Help)
Google · No date shown; accessed
- Understanding user choice billing on Google Play (Play Console Help)
Google · No date shown; accessed
- Understanding Google Play tax (Play Console Help, Canada and Japan sections)
Google · No date shown; accessed
- Complying with Japan's Mobile Software Competition Act (The Keyword)
Google · Published
- スマホソフトウェア競争促進法（スマホ法）
Japan Fair Trade Commission · No date shown; accessed
Frequently asked questions
What is the App Store commission in Canada in 2026?
Apple's standard commission on paid apps and in-app purchases in Canada is 30%. It is 15% for members of the App Store Small Business Program (up to US$1M in proceeds a year) and for auto-renewable subscriptions after a subscriber's first year of paid service. Canada has no country-specific alternative payment or link-out terms in Apple's license agreement.
What is the App Store commission in Japan after the smartphone act?
Since iOS 26.2 (announced December 17, 2025), Apple charges a 21% commission plus a 5% payment processing fee on In-App Purchase sales in Japan, 26% in total. The commission drops to 10% for Small Business Program members and for subscriptions after year one. Apps can also use an alternative payment processor (21% commission, no processing fee), link to a website purchase (15% store services commission on sales within 7 days), or distribute through an alternative app marketplace (5% Core Technology Commission).
What are Google Play's fees in Japan from September 30, 2026?
For users in Japan, Google Play now charges 20% on in-app purchases and paid apps from new installs and 25% from existing installs, 10% on auto-renewing subscriptions and 10% on a developer's first US$1M of annual earnings. A 5% billing fee is added when Google Play Billing processes the payment. Apps in the Apps Experience or Games Level Up programs pay 15% (new installs) or 20% (existing installs).
When do Google Play's new fees apply in Canada?
Google lists Canada under "Rest of World", where the new fee structure and expanded billing choice roll out on September 30, 2027. Until then, Canada uses the current fees: 15% on the first US$1M of annual earnings for developers enrolled in the 15% tier, 30% above that, and 15% on auto-renewing subscriptions. Google says billing fee details for these regions are forthcoming.
Can apps in Canada use alternative payments or link to a website to avoid store fees?
Not under the programs described here. Apple's license agreement has country-specific terms for Japan and Brazil, China mainland and the EU, but none for Canada. Google's billing choice program lists Australia, Japan, the UK, the EEA and the US, and its user choice billing pilot does not include Canada either.
Do small developers pay less in Canada or in Japan?
On the App Store the totals match: 15% in Canada and 10% + 5% = 15% in Japan with In-App Purchase, or 10% in Japan with an alternative payment processor. On Google Play, the first US$1M costs 15% in Canada (15% tier) and 10% + 5% billing fee in Japan.
How often is this page updated, and can I quote it?
We check every source monthly and whenever Apple or Google announces a policy change; the page was last updated on October 14, 2026. You are welcome to quote the figures with a link to this page. For contracts and pricing decisions, confirm the current terms in App Store Connect and Play Console.
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Citation
Innovation Trigger Lab. (October 14, 2026). App Store and Google Play fees in Canada and Japan (2026) [Data set]. Compiled from Apple Developer and Google Play Console Help pages. https://www.itl-inc.ca/en/research/app-store-fees-canada-japanHTML link
<a href="https://www.itl-inc.ca/en/research/app-store-fees-canada-japan">App Store and Google Play fees in Canada and Japan (Innovation Trigger Lab)</a>Plan your app's payments around the fees
Fees now depend on the country, the install date and the payment method. Innovation Trigger Lab builds React Native apps for iOS and Android, including in-app purchases, subscriptions and region-specific payment flows for Canada and Japan.