| Name of ultimate parent of group / of standalone company |
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| Country where ultimate parent has its registered office |
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| Date of start of financial year |
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| Date of end of financial year |
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| Reporting currency |
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| Application of option to report in accordance with taxation reporting instructions |
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| Name and registered office of a single subsidiary undertaking which has published the report on income tax information of an undertaking that is not governed by the law of a Member State |
Hollyhill Industrial Estate, Hollyhill, Cork, Ireland |
| Name and address of a single branch which has published the report on income tax information of an undertaking that is not governed by the law of a Member State |
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| Language of report |
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| Name of Member State or tax jurisdiction | Country code of Member State or tax jurisdiction | Revenues | Profit (loss) before income tax | Income tax paid (on cash basis) | Income tax accrued – current year | Accumulated earnings | Number of employees |
|---|---|---|---|---|---|---|---|
| Austria |
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| Belgium |
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| Czechia |
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| Denmark |
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| Finland |
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| France |
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| Germany |
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| Greece |
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| Hungary |
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| Ireland |
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| Italy |
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| Lithuania |
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| Netherlands (the) |
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| Norway |
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| Poland |
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| Portugal |
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| Romania |
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| Russian Federation (the) |
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| Spain |
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| Sweden |
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| Türkiye |
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| Viet Nam |
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| Section 2. Overview of information on a country-by-country basis - All other tax jurisdictions (aggregated basis) | |||||||
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| Name of Member State or tax jurisdiction | Country code of Member State or tax jurisdiction | Name of subsidiary undertakings consolidated in financial statements of ultimate parent undertaking | Brief description per country of nature of activities in Member State or tax jurisdiction |
|---|---|---|---|
| Austria |
|
Apple Holding B.V. (PE); Apple Retail Europe Limited - Austria Branch (PE); Apple Technology Engineering Austria B.V. & Co. KG |
Sales, Marketing, or Distribution / Holding Shares or Other Equity Instruments |
| Belgium |
|
Apple Retail Belgium BV |
|
| Czechia |
|
|
Sales, Marketing, or Distribution |
| Denmark |
|
Apple ApS |
Administrative, Management, or Support Services |
| Finland |
|
|
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| France |
|
Apple France; Apple Retail France E.U.R.L.; Blinksight S.A.S.; CCC Communication Holdings France; DATAKALAB; Isotropix SAS |
Sales, Marketing, or Distribution / Administrative, Management, or Support Services / Dormant |
| Germany |
|
Apple Distribution International Limited (PE); Apple GmbH; Apple Holding B.V. (PE); Apple Retail Europe Limited (PE); Apple Retail Germany B.V. & Co. KG; Apple Technology Engineering B.V. & Co. KG; Apple Technology Services B.V. & Co. KG; Claris GmbH i.L.; NanoScape GmbH; SensoMotoric Instruments Gesellschaft für innovative Sensorik mbH i.L. |
Sales, Marketing, or Distribution / Holding Shares or Other Equity Instruments / Dormant |
| Greece |
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| Hungary |
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| Ireland |
|
Apple Distribution International Limited; Apple Operations International Limited; Apple Operations Limited; Apple Retail Europe Limited; Apple Sales International Limited; Apple Sales Ireland Limited; IC Mask Design Limited |
Purchasing or Procurement / Manufacturing or Production / Sales, Marketing, or Distribution / Holding Shares or Other Equity Instruments / Dormant |
| Italy |
|
Apple Italia S.R.L.; Apple Retail Italia S.R.L.; Apple Technology Italia S.R.L.; IC Mask Design Limited (PE) |
Sales, Marketing, or Distribution / Dormant |
| Lithuania |
|
Apple Lithuania UAB; UAB "Pixelmator Team" |
Sales, Marketing, or Distribution |
| Netherlands (the) |
|
Apple Distribution International Limited (PE); Apple Holding B.V.; Apple Retail Netherlands B.V. |
Holding Shares or Other Equity Instruments |
| Norway |
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| Poland |
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| Portugal |
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| Romania |
|
Apple Sales Romania S.R.L. |
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| Russian Federation (the) |
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| Spain |
|
Apple Marketing Iberia, S.A.U.; Apple Retail Spain, S.L.U.; Limbak 4pi, S.L.U. |
Sales, Marketing, or Distribution / Dormant |
| Sweden |
|
Apple Distribution International Limited (PE); Apple Retail Sweden AB; BIS Records AB |
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| Türkiye |
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| Viet Nam |
|
Apple Vietnam Limited Liability Company |
Administrative, Management, or Support Services |
| Information omitted | Information omitted, other tax jurisdictions | Explanation of reason for omission of information |
|---|---|---|
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| Disclosure of information omitted for previous financial years | ||
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| Explanation of any material discrepancies between income tax paid and accrued |
|---|
|
Income taxes paid to Ireland in the fiscal year 2025 were significantly higher than income taxes accrued, primarily due to the release of escrowed funds to Ireland pursuant to the European Commission State Aid Decision. The corresponding tax expense was accrued in fiscal year 2024. Income taxes paid to all other tax jurisdictions in fiscal year 2025 were significantly higher than income taxes accrued, primarily due to installments paid to the United States of America on the deemed repatriation tax imposed by the U.S. Tax Cuts and Jobs Act of 2017. The corresponding tax expense was accrued in fiscal year 2018. |
This public country-by-country report (“pCbCR”) has been prepared to meet the requirements of Directive (EU) 2021/2101 (amending Directive 2013/34/EU) and its transposition into the national law of the relevant EU Member States.
The pCbCR data is derived from Apple Inc.’s fiscal year 2025 consolidated financial statements, as presented in Form 10-K, prepared under U.S. generally accepted accounting principles (“U.S. GAAP”). The pCbCR differs in scope and presentation from Apple Inc.’s Form 10-K, including:
• Entity-level data in this pCbCR is required to be aggregated without eliminating transactions between related entities. Consequently, jurisdictional totals in this pCbCR, such as total revenue, will exceed the Form 10-K results.
• The income taxes accrued in this pCbCR reflect current-year income taxes only. They exclude tax reserves, prior-year tax adjustments, and deferred taxes, which are required components of the tax provision in Form 10-K. Furthermore, income taxes accrued and paid on dividends from related entities are excluded from the tax figures in this pCbCR.
• Profit (loss) before taxes in this pCbCR is presented based on the entity’s jurisdiction of residence, whereas income taxes accrued and paid are reported in the jurisdiction of the liable entity. Consequently, the taxes reported in a given jurisdiction may not directly correspond to the profits presented in that same jurisdiction. For example, taxes imposed by a parent entity’s jurisdiction on the earnings of its foreign subsidiaries are reported in the parent’s jurisdiction. Similarly, withholding taxes are reported in the jurisdiction of the entity liable for tax rather than the jurisdiction that receives the tax payment.
This pCbCR is accessible at: www.apple.com/legal/more-resources/.