Do You Pay Tax on Game Top-Ups? Country-by-Country Guide (2026)
If you've ever noticed that the price you pay for UC or Diamonds is slightly different from what's listed — or wondered why the same 325 UC costs different amounts through different platforms — tax is often the reason. This guide explains how game top-up taxation works by country.
How Game Currency Taxation Works
Digital goods including game currency are taxable in most countries. The tax is usually included in the listed price (meaning you pay exactly what's shown), but it affects how much of your payment actually goes to the game publisher vs the government.
In some cases, the platform adds tax at checkout on top of the listed price — this varies by country and platform.
India — GST on Game Top-Ups
India charges 28% GST on online gaming since October 2023. This applies to:
- In-app purchases of game currency (PUBG UC, MLBB Diamonds, etc.)
- Purchases through official game stores
Impact on players: Prices you see in-app or on Codashop/Midasbuy already include this GST. You're paying 28% tax included in the price without seeing it as a separate line item.
Third-party sellers: Indian third-party sellers also include GST in their pricing. However, their base prices are often low enough that even after GST, they're cheaper than official stores.
Indonesia — PPN on Game Top-Ups
Indonesia charges 11% PPN (Pajak Pertambahan Nilai, or VAT) on digital goods.
This applies to in-app purchases and official digital purchases. Local top-up platforms like Lapakgaming and Codashop include this in their listed prices.
Malaysia — SST on Game Top-Ups
Malaysia charges 8% Service Tax on digital services since 2024. Applied to game currency purchases on official platforms. Local top-up platforms include this in pricing.
Philippines — VAT on Game Top-Ups
The Philippines charges 12% VAT on digital goods and services. Included in listed prices on local platforms.
Turkey — KDV (VAT) on Game Top-Ups
Turkey charges 20% KDV (Katma Değer Vergisi) on digital goods. Already included in the TRY prices you see on the PlayStation Store, Steam, and other platforms.
EU Countries — VAT on Game Top-Ups
EU countries charge VAT at their local rate (typically 19–25% depending on country) on digital goods. These are always included in the listed price under EU consumer protection rules.
- Germany: 19% VAT
- France: 20% VAT
- Sweden: 25% VAT
USA — Sales Tax on Game Top-Ups
The US has no federal tax on digital goods, but many states have introduced sales tax on digital products. Rates vary by state:
- Texas: 6.25%
- New York: 4%
- Florida: No digital goods tax currently
- California: Complex — varies by product type
Tax may be added at checkout on top of the listed price, unlike most other countries where it's included.
Do Third-Party Platforms Charge Tax?
It depends:
- India-registered sellers (INDGM, DragonGroot, Codashop) include GST in prices
- International platforms (SEAGM, LootBar) may not collect local GST — this varies by your country's rules for cross-border digital services
- Gift card purchases — codes purchased from international sellers may not have local tax collected, though you are technically still liable for it in many countries
Practical Impact
For most players, the tax situation is simple: the price you see is the price you pay. Tax is included. The variation between platforms is driven by base price differences, not tax differences.
Use MangoRecharge to compare total prices across platforms — whatever price is shown includes all applicable platform charges.