#1 Best pick
Ireland — General Partnership
General Partnership
Net profit
$84,978
Effective rate
0.0%
Independent developers or small studios creating and monetizing applications on platforms like the Apple App Store and Google Play. Revenue streams typically include paid downloads, in-app purchases (IAPs), subscriptions, and in-app advertising.
Modeled revenue: $85,000/year · 107 formation guides available
Expert tip
When choosing a jurisdiction, consider where Apple and Google will send your payouts. Ensure your chosen country has favorable double taxation treaties with the US to minimize the default 30% withholding tax on your US app sales.
Ranked by fit for this business model and net profit at average revenue.
#1 Best pick
General Partnership
Net profit
$84,978
Effective rate
0.0%
#2
LLC
Net profit
$84,960
Effective rate
0.0%
#3
Sole Proprietorship
Net profit
$84,900
Effective rate
0.1%
#4
LP
Net profit
$84,893
Effective rate
0.1%
#5
Limited Partnership
Net profit
$84,890
Effective rate
0.1%
All entity types ranked — highlighted rows are top recommendations for this model.
| Entity | Formation | Annual fee | Net profit | Effective rate |
|---|---|---|---|---|
Ireland General Partnership | $22 | $0 | $84,978 | 0.0% |
Georgia LLC | $40 | $0 | $84,960 | 0.0% |
Cyprus Sole Proprietorship | $100 | $0 | $84,900 | 0.1% |
Singapore LP | $85 | $22 | $84,893 | 0.1% |
Ireland Limited Partnership | $110 | $0 | $84,890 | 0.1% |
Singapore Sole Proprietorship | $89 | $23 | $84,888 | 0.1% |
Singapore LLP | $90 | $23 | $84,887 | 0.1% |
Cyprus General Partnership | $130 | $0 | $84,870 | 0.2% |
Canada Limited Partnership | $155 | $0 | $84,845 | 0.2% |
British Virgin Islands Micro Business Company | $100 | $100 | $84,800 | 0.2% |
United Kingdom LLP | $134 | $67 | $84,799 | 0.2% |
United Kingdom SLP | $127 | $140 | $84,733 | 0.3% |
United States LLC | $300 | $0 | $84,700 | 0.4% |
United States LLC | $110 | $300 | $84,590 | 0.5% |
Georgia IE | $10 | $0 | $84,140 | 1.0% |
British Virgin Islands Unlimited Company with Shares | $550 | $550 | $83,900 | 1.3% |
British Virgin Islands Unlimited Company | $550 | $550 | $83,900 | 1.3% |
British Virgin Islands Company Limited by Guarantee with Shares | $550 | $550 | $83,900 | 1.3% |
British Virgin Islands Company Limited by Guarantee | $550 | $550 | $83,900 | 1.3% |
British Virgin Islands Company Limited by Shares | $550 | $550 | $83,900 | 1.3% |
British Virgin Islands Limited Partnership | $750 | $750 | $83,500 | 1.8% |
Romania Representative Office | $1,200 | $1,200 | $82,600 | 2.8% |
British Virgin Islands Segregated Portfolio Company | $1,500 | $1,500 | $82,000 | 3.5% |
Georgia LLC | $74 | $0 | $80,676 | 5.1% |
Bulgaria EOOD | $30 | $16 | $76,454 | 10.1% |
Romania Sole Proprietorship | $50 | $0 | $76,450 | 10.1% |
Ireland Branch | $58 | $17 | $74,300 | 12.6% |
Ireland Unlimited Company | $54 | $22 | $74,299 | 12.6% |
Ireland Designated Activity Company | $54 | $22 | $74,299 | 12.6% |
Ireland PLC | $55 | $22 | $74,298 | 12.6% |
Ireland Company Limited by Guarantee (CLG) | $58 | $23 | $74,294 | 12.6% |
Ireland LTD | $58 | $23 | $74,294 | 12.6% |
United Arab Emirates IBC | $2,000 | $2,000 | $73,350 | 13.7% |
Georgia Cooperative | $37 | $0 | $72,213 | 15.0% |
Georgia LLC | $37 | $0 | $72,213 | 15.0% |
Georgia LP | $38 | $0 | $72,212 | 15.0% |
Georgia JLC | $40 | $0 | $72,210 | 15.0% |
Georgia Branch | $75 | $0 | $72,175 | 15.1% |
Georgia JSC | $135 | $0 | $72,115 | 15.2% |
Cyprus Limited Partnership | $140 | $0 | $72,110 | 15.2% |
Cyprus Variable Capital Investment Company | $180 | $0 | $72,070 | 15.2% |
Cyprus Public Limited Company | $180 | $0 | $72,070 | 15.2% |
Cyprus Company Limited by Guarantee | $265 | $22 | $71,963 | 15.3% |
Cyprus LTD | $380 | $22 | $71,848 | 15.5% |
Cyprus Branch | $410 | $22 | $71,818 | 15.5% |
Switzerland AG | $1,000 | $0 | $71,675 | 15.7% |
Hong Kong General Partnership | $300 | $300 | $71,650 | 15.7% |
Hong Kong Sole Proprietorship | $301 | $301 | $71,648 | 15.7% |
Hong Kong Limited Partnership | $345 | $301 | $71,604 | 15.8% |
Romania SRL | $30 | $0 | $71,370 | 16.0% |
Romania SCS | $35 | $0 | $71,365 | 16.0% |
Romania General Partnership | $50 | $0 | $71,350 | 16.1% |
Romania Branch Office | $50 | $0 | $71,350 | 16.1% |
Romania SA | $50 | $0 | $71,350 | 16.1% |
Switzerland GmbH / Sàrl | $1,375 | $0 | $71,300 | 16.1% |
Romania SCA | $100 | $0 | $71,300 | 16.1% |
United Arab Emirates Sole Establishment | $3,500 | $3,000 | $70,850 | 16.6% |
Hong Kong Limited Partnership Fund | $389 | $13 | $70,573 | 17.0% |
United Arab Emirates Representative Office | $4,080 | $2,720 | $70,550 | 17.0% |
Hong Kong Representative Office | $300 | $300 | $70,375 | 17.2% |
United Arab Emirates FZE | $3,500 | $3,500 | $70,350 | 17.2% |
United Arab Emirates FZCO | $3,500 | $3,500 | $70,350 | 17.2% |
Hong Kong Company Limited by Guarantee | $321 | $315 | $70,339 | 17.2% |
Singapore Pte. Ltd. | $235 | $45 | $70,270 | 17.3% |
Singapore Branch Office | $245 | $47 | $70,258 | 17.3% |
Singapore Exempt Private Company | $245 | $47 | $70,258 | 17.3% |
Singapore Representative Office | $148 | $148 | $70,254 | 17.3% |
United Arab Emirates LLC | $4,100 | $3,000 | $70,250 | 17.4% |
Hong Kong Private Company Limited by Shares | $499 | $315 | $70,161 | 17.5% |
Hong Kong Public Company Limited by Shares | $499 | $319 | $70,157 | 17.5% |
Hong Kong Branch Office | $500 | $325 | $70,150 | 17.5% |
British Virgin Islands Restricted Purpose Company | $7,500 | $7,500 | $70,000 | 17.6% |
United Arab Emirates Civil Company | $5,500 | $3,500 | $68,350 | 19.6% |
United States C-Corp | $100 | $60 | $66,990 | 21.2% |
United States LLC | $100 | $60 | $66,990 | 21.2% |
United States LLC | $125 | $139 | $66,886 | 21.3% |
United States LLC | $425 | $350 | $66,375 | 21.9% |
Estonia TÜ | $14 | $0 | $66,286 | 22.0% |
Estonia FIE | $14 | $0 | $66,286 | 22.0% |
Estonia UÜ | $15 | $0 | $66,285 | 22.0% |
Estonia MTÜ | $32 | $0 | $66,268 | 22.0% |
Estonia Branch | $215 | $0 | $66,085 | 22.3% |
Estonia Tulundusühistu | $215 | $0 | $66,085 | 22.3% |
Estonia OÜ | $305 | $230 | $65,765 | 22.6% |
Canada Provincial Corporation | $200 | $65 | $65,185 | 23.3% |
United Arab Emirates Branch | $6,800 | $5,450 | $65,100 | 23.4% |
Estonia AS | $285 | $0 | $64,315 | 24.3% |
Panama Civil Partnership | $50 | $0 | $63,700 | 25.1% |
United Kingdom LBG | $125 | $63 | $63,562 | 25.2% |
United Kingdom Unlimited Company | $127 | $63 | $63,560 | 25.2% |
United Kingdom PLC | $134 | $67 | $63,549 | 25.2% |
United Kingdom LTD | $134 | $67 | $63,549 | 25.2% |
United Kingdom CIC | $146 | $83 | $63,521 | 25.3% |
United Kingdom UK Branch | $157 | $140 | $63,453 | 25.3% |
Panama Partnership Limited by Shares | $60 | $300 | $63,390 | 25.4% |
Panama Branch | $250 | $300 | $63,200 | 25.6% |
Panama LLC | $250 | $300 | $63,200 | 25.6% |
Panama Corporation | $300 | $300 | $63,150 | 25.7% |
Panama General Partnership | $350 | $300 | $63,100 | 25.8% |
Panama Limited Partnership | $350 | $300 | $63,100 | 25.8% |
Panama Sole Proprietorship | $360 | $300 | $63,090 | 25.8% |
Panama Private Foundation | $350 | $400 | $63,000 | 25.9% |
Canada Federal Corporation | $146 | $9 | $62,320 | 26.7% |
Canada Provincial Corporation | $220 | $0 | $62,255 | 26.8% |
United States LLC | $50 | $0 | $62,085 | 27.0% |
Canada Provincial Corporation | $277 | $32 | $61,741 | 27.4% |
United States C-Corp | $109 | $225 | $59,421 | 30.1% |
Modeled revenue: $85,000/year — use the simulator for your figures.
Every jurisdiction and entity type for this business model.
Bulgaria — Single-Member Limited Liability Company (EOOD)
EOOD · Formation guide
Cyprus — Variable Capital Investment Company (VCIC)
Variable Capital Investment Company · Formation guide
Cyprus — Company Limited by Guarantee
Company Limited by Guarantee · Formation guide
Cyprus — Sole Proprietorship
Sole Proprietorship · Formation guide
Cyprus — Limited Partnership
Limited Partnership · Formation guide
Cyprus — General Partnership
General Partnership · Formation guide
Cyprus — Branch of an Overseas Company
Branch · Formation guide
Cyprus — Public Company Limited by Shares (PLC)
Public Limited Company · Formation guide
Cyprus — Private Company Limited by Shares (LTD)
LTD · Formation guide
Ireland — Branch Office (External Company)
Branch · Formation guide
Ireland — General Partnership
General Partnership · Formation guide
Ireland — Limited Partnership (LP)
Limited Partnership · Formation guide
Ireland — Unlimited Company (ULC)
Unlimited Company · Formation guide
Ireland — Company Limited by Guarantee
Company Limited by Guarantee (CLG) · Formation guide
British Virgin Islands — Micro Business Company
Micro Business Company · Formation guide
British Virgin Islands — Limited Partnership
Limited Partnership · Formation guide
British Virgin Islands — Segregated Portfolio Company
Segregated Portfolio Company · Formation guide
British Virgin Islands — Restricted Purpose Company
Restricted Purpose Company · Formation guide
British Virgin Islands — Unlimited Company with Shares
Unlimited Company with Shares · Formation guide
British Virgin Islands — Unlimited Company
Unlimited Company · Formation guide
British Virgin Islands — Company Limited by Guarantee with Shares
Company Limited by Guarantee with Shares · Formation guide
British Virgin Islands — Company Limited by Guarantee
Company Limited by Guarantee · Formation guide
British Virgin Islands — Company Limited by Shares
Company Limited by Shares · Formation guide
Panama — Civil Partnership (Sociedad Civil)
Civil Partnership · Formation guide
Panama — General Partnership (Sociedad Colectiva)
General Partnership · Formation guide
Panama — Partnership Limited by Shares
Partnership Limited by Shares · Formation guide
Panama — Limited Partnership (Sociedad en Comandita Simple)
Limited Partnership · Formation guide
Panama — Branch of a Foreign Company
Branch · Formation guide
Panama — Private Interest Foundation
Private Foundation · Formation guide
Panama — Individual Limited Liability Company (EIRL)
Sole Proprietorship · Formation guide
Panama — Sociedad de Responsabilidad Limitada (SRL)
LLC · Formation guide
Panama — Corporation (Sociedad Anónima)
Corporation · Formation guide
Switzerland — Aktiengesellschaft (AG)
AG · Formation guide
Switzerland — GmbH / Sàrl
GmbH / Sàrl · Formation guide
Canada — Ontario Limited Partnership (LP)
Limited Partnership · Formation guide
Canada — Alberta Corporation
Provincial Corporation · Formation guide
Canada — British Columbia Corporation
Provincial Corporation · Formation guide
Canada — Federal Corporation
Federal Corporation · Formation guide
Canada — Ontario Corporation
Provincial Corporation · Formation guide
Singapore — Limited Partnership (LP)
LP · Formation guide
Singapore — Sole Proprietorship
Sole Proprietorship · Formation guide
Singapore — Representative Office
Representative Office · Formation guide
Singapore — Branch Office
Branch Office · Formation guide
Singapore — Limited Liability Partnership (LLP)
LLP · Formation guide
Singapore — Exempt Private Company (EPC)
Exempt Private Company · Formation guide
Singapore — Private Limited Company (Pte. Ltd.)
Pte. Ltd. · Formation guide
Hong Kong — Limited Partnership Fund
Limited Partnership Fund · Formation guide
Hong Kong — Limited Partnership
Limited Partnership · Formation guide
Hong Kong — General Partnership
General Partnership · Formation guide
Hong Kong — Sole Proprietorship
Sole Proprietorship · Formation guide
Hong Kong — Representative Office
Representative Office · Formation guide
Hong Kong — Branch Office
Branch Office · Formation guide
Hong Kong — Company Limited by Guarantee
Company Limited by Guarantee · Formation guide
Hong Kong — Public Company Limited by Shares
Public Company Limited by Shares · Formation guide
Hong Kong — Private Company Limited by Shares
Private Company Limited by Shares · Formation guide
United Arab Emirates — Sole Establishment
Sole Establishment · Formation guide
United Arab Emirates — Civil Company
Civil Company · Formation guide
United Arab Emirates — Representative Office
Representative Office · Formation guide
United Arab Emirates — Foreign Branch
Branch · Formation guide
United Arab Emirates — Offshore Company (IBC)
IBC · Formation guide
United Arab Emirates — Mainland LLC
LLC · Formation guide
United Arab Emirates — Free Zone Establishment (FZE)
FZE · Formation guide
United Arab Emirates — Free Zone Company (FZCO)
FZCO · Formation guide
Romania — Partnership Limited by Shares (SCA)
SCA · Formation guide
Romania — Limited Partnership (SCS)
SCS · Formation guide
Romania — General Partnership (SNC)
General Partnership · Formation guide
Romania — Representative Office
Representative Office · Formation guide
Romania — Branch Office
Branch Office · Formation guide
Romania — PFA (Sole Proprietorship)
Sole Proprietorship · Formation guide
Romania — Joint Stock Company (SA)
SA · Formation guide
Romania — Limited Liability Company (SRL)
SRL · Formation guide
Georgia — Cooperative
Cooperative · Formation guide
Georgia — Limited Partnership
LP · Formation guide
Georgia — Joint Liability Company
JLC · Formation guide
Georgia — Branch Office
Branch · Formation guide
Georgia — Joint Stock Company (JSC)
JSC · Formation guide
Georgia — LLC (International Company)
LLC · Formation guide
Georgia — Virtual Zone Company
LLC · Formation guide
Georgia — Individual Entrepreneur
IE · Formation guide
Georgia — Limited Liability Company (LLC)
LLC · Formation guide
Ireland — Public Limited Company (PLC)
PLC · Formation guide
United Kingdom — Community Interest Company
CIC · Formation guide
United Kingdom — Unlimited Company
Unlimited Company · Formation guide
United Kingdom — UK Establishment (Branch)
UK Branch · Formation guide
United Kingdom — Company Limited by Guarantee
LBG · Formation guide
United Kingdom — Public Limited Company (PLC)
PLC · Formation guide
United Kingdom — Scottish Limited Partnership
SLP · Formation guide
United Kingdom — Limited Liability Partnership (LLP)
LLP · Formation guide
United Kingdom — Private Limited Company (LTD)
LTD · Formation guide
Ireland — Designated Activity Company (DAC)
Designated Activity Company · Formation guide
Ireland — Private Company Limited by Shares (LTD)
LTD · Formation guide
Estonia — Non-profit Association (MTÜ)
MTÜ · Formation guide
Estonia — Branch (Filiaal)
Branch · Formation guide
Estonia — Commercial Cooperative (Tulundusühistu)
Tulundusühistu · Formation guide
Estonia — Limited Partnership (UÜ)
UÜ · Formation guide
Estonia — General Partnership (Täisühing)
TÜ · Formation guide
Estonia — Sole Proprietor (FIE)
FIE · Formation guide
Estonia — Public Limited Company (Aktsiaselts)
AS · Formation guide
Estonia — Private Limited Company (OÜ)
OÜ · Formation guide
United States — Wyoming C-Corporation
C-Corp · Formation guide
United States — Texas LLC
LLC · Formation guide
United States — Florida LLC
LLC · Formation guide
United States — Nevada LLC
LLC · Formation guide
United States — New Mexico LLC
LLC · Formation guide
United States — Delaware C-Corporation
C-Corp · Formation guide
United States — Delaware LLC
LLC · Formation guide
United States — Wyoming LLC
LLC · Formation guide
No, you can publish from almost any country. However, having a US LLC or a company in a country with a US tax treaty can significantly reduce the 30% withholding tax on US sales.
Apple and Google generally act as the 'Merchant of Record' and handle VAT/GST collection and remittance for consumers in most countries, simplifying your tax compliance.
Popular choices include the US (Wyoming/Delaware LLCs for low maintenance), UK (favorable tax treaties and IP laws), and Estonia (0% tax on reinvested profits, great for growing studios).
Definitions linked to this business model.
Get personalized recommendations or model your exact revenue in the simulator.