94-2404110 2024-09-29 2025-09-27 94-2404110 2025-09-27 94-2404110 2024-09-29 2025-09-27 Austria 94-2404110 2025-09-27 Austria 94-2404110 2024-09-29 2025-09-27 Belgium 94-2404110 2025-09-27 Belgium 94-2404110 2024-09-29 2025-09-27 Czechia 94-2404110 2025-09-27 Czechia 94-2404110 2024-09-29 2025-09-27 Denmark 94-2404110 2025-09-27 Denmark 94-2404110 2024-09-29 2025-09-27 Finland 94-2404110 2025-09-27 Finland 94-2404110 2024-09-29 2025-09-27 France 94-2404110 2025-09-27 France 94-2404110 2024-09-29 2025-09-27 Germany 94-2404110 2025-09-27 Germany 94-2404110 2024-09-29 2025-09-27 Greece 94-2404110 2025-09-27 Greece 94-2404110 2024-09-29 2025-09-27 Hungary 94-2404110 2025-09-27 Hungary 94-2404110 2024-09-29 2025-09-27 Ireland 94-2404110 2025-09-27 Ireland 94-2404110 2024-09-29 2025-09-27 Italy 94-2404110 2025-09-27 Italy 94-2404110 2024-09-29 2025-09-27 Lithuania 94-2404110 2025-09-27 Lithuania 94-2404110 2024-09-29 2025-09-27 Netherlands (the) 94-2404110 2025-09-27 Netherlands (the) 94-2404110 2024-09-29 2025-09-27 Norway 94-2404110 2025-09-27 Norway 94-2404110 2024-09-29 2025-09-27 Poland 94-2404110 2025-09-27 Poland 94-2404110 2024-09-29 2025-09-27 Portugal 94-2404110 2025-09-27 Portugal 94-2404110 2024-09-29 2025-09-27 Romania 94-2404110 2025-09-27 Romania 94-2404110 2024-09-29 2025-09-27 Russian Federation (the) 94-2404110 2025-09-27 Russian Federation (the) 94-2404110 2024-09-29 2025-09-27 Spain 94-2404110 2025-09-27 Spain 94-2404110 2024-09-29 2025-09-27 Sweden 94-2404110 2025-09-27 Sweden 94-2404110 2024-09-29 2025-09-27 Türkiye 94-2404110 2025-09-27 Türkiye 94-2404110 2024-09-29 2025-09-27 Viet Nam 94-2404110 2025-09-27 Viet Nam xbrli:pure iso4217:USD

Public Country by Country Report (on income tax information)

Section 1. General information

Name of ultimate parent of group / of standalone company Apple Inc.
Country where ultimate parent has its registered office US
Date of start of financial year 2024-09-29
Date of end of financial year 2025-09-27
Reporting currency USD
Application of option to report in accordance with taxation reporting instructions true
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 Apple Operations International Limited
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
Language of report en

Section 2. Overview of information on a country-by-country basis

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 AT 221,798,374 12,281,882 12,168,027 8,652,633 11,744,171 386
Belgium BE 133,263,848 44,877,239 13,062,174 11,733,497 7,137,433 166
Czechia CZ 63,886,120 37,946,500 8,367,488 9,798,329 20,022,653 119
Denmark DK 163,553,116 33,550,208 1,378,452 9,538,661 18,527,749 129
Finland FI 41,575,676 17,795,147 3,113,431 6,509,661 6,148,258 42
France FR 1,627,349,808 166,320,613 63,374,959 60,498,271 32,676,034 2,611
Germany DE 2,721,812,306 208,600,464 153,468,036 152,138,606 523,854,784 4,089
Greece GR 23,049,851 19,388,571 6,326,380 4,390,570 23,149,135 23
Hungary HU 42,907,297 38,121,970 3,683,548 3,431,024 58,179,008 27
Ireland IE 213,562,634,548 34,641,917,879 17,081,182,976 4,781,230,347 49,668,434,715 5,575
Italy IT 1,066,930,411 133,065,086 44,137,648 43,201,416 46,895,676 1,670
Lithuania LT 59,013,369 38,857,514 2,559,936 5,885,371 47,077,353 15
Netherlands (the) NL 469,199,880 102,121,264 31,529,757 32,821,702 194,610,774 435
Norway NO 46,871,529 37,677,287 7,949,624 8,730,302 30,636,042 37
Poland PL 94,214,082 90,680,998 15,052,420 15,943,924 117,726,881 56
Portugal PT 27,944,899 23,221,382 6,337,602 5,914,490 15,623,739 19
Romania RO 75,306,941 35,177,642 5,471,715 5,709,976 50,803,793 15
Russian Federation (the) RU 3,599,771 11,523,534 1,019,277 0 171,958,400 1
Spain ES 1,093,563,345 138,617,072 33,893,105 36,758,044 127,458,091 1,803
Sweden SE 219,848,840 38,534,600 14,428,250 11,245,195 14,072,803 379
Türkiye TR 5,458,826,470 401,705,236 43,499,684 65,354,590 738,355,492 613
Viet Nam VN 2,397,993,730 63,281,526 12,764,648 13,404,261 82,153,238 207
Section 2. Overview of information on a country-by-country basis - All other tax jurisdictions (aggregated basis)
489,726,327,367 96,240,218,814 25,604,347,845 17,695,350,117 63,560,443,880 147,261

Section 3. List of subsidiaries and activities

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 AT Apple Gesellschaft m.b.H.;
Apple Holding B.V. (PE);
Apple Retail Europe Limited - Austria Branch (PE);
Apple Technology Engineering Austria B.V. & Co. KG
Research and Development /
Sales, Marketing, or Distribution /
Holding Shares or Other Equity Instruments
Belgium BE Apple Benelux B.V. (PE);
Apple Retail Belgium BV
Sales, Marketing, or Distribution
Czechia CZ Apple Czech s.r.o. Research and Development /
Sales, Marketing, or Distribution
Denmark DK Apple AB, Filial AF Apple Aktiebolag, Sverige (PE);
Apple ApS
Sales, Marketing, or Distribution /
Administrative, Management, or Support Services
Finland FI Apple AB, filial i Finland (PE) Sales, Marketing, or Distribution
France FR Apple Europe, Inc. - Branch Office in France (PE);
Apple France;
Apple Retail France E.U.R.L.;
Blinksight S.A.S.;
CCC Communication Holdings France;
DATAKALAB;
Isotropix SAS
Research and Development /
Sales, Marketing, or Distribution /
Administrative, Management, or Support Services /
Dormant
Germany DE Analog Alchemy GmbH i.L.;
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.
Research and Development /
Sales, Marketing, or Distribution /
Holding Shares or Other Equity Instruments /
Dormant
Greece GR Apple EPE Sales, Marketing, or Distribution
Hungary HU Apple Hungary Kft. Sales, Marketing, or Distribution
Ireland IE Apple Data Services Ireland Limited;
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
Research and Development /
Purchasing or Procurement /
Manufacturing or Production /
Sales, Marketing, or Distribution /
Holding Shares or Other Equity Instruments /
Dormant
Italy IT Apple Distribution International Limited (PE);
Apple Italia S.R.L.;
Apple Retail Italia S.R.L.;
Apple Technology Italia S.R.L.;
IC Mask Design Limited (PE)
Research and Development /
Sales, Marketing, or Distribution /
Dormant
Lithuania LT Apple Distribution International Limited (PE);
Apple Lithuania UAB;
UAB "Pixelmator Team"
Research and Development /
Sales, Marketing, or Distribution
Netherlands (the) NL Apple Benelux B.V.;
Apple Distribution International Limited (PE);
Apple Holding B.V.;
Apple Retail Netherlands B.V.
Sales, Marketing, or Distribution /
Holding Shares or Other Equity Instruments
Norway NO Apple AB NUF (PE) Sales, Marketing, or Distribution
Poland PL Apple Poland sp. z o.o. Sales, Marketing, or Distribution
Portugal PT Apple Portugal, Unipessoal Lda. Sales, Marketing, or Distribution
Romania RO Apple Distribution International Limited (PE);
Apple Sales Romania S.R.L.
Sales, Marketing, or Distribution
Russian Federation (the) RU Limited Liability Company Apple Rus Other
Spain ES Apple Distribution International Limited (PE);
Apple Marketing Iberia, S.A.U.;
Apple Retail Spain, S.L.U.;
Limbak 4pi, S.L.U.
Research and Development /
Sales, Marketing, or Distribution /
Dormant
Sweden SE Apple AB;
Apple Distribution International Limited (PE);
Apple Retail Sweden AB;
BIS Records AB
Sales, Marketing, or Distribution
Türkiye TR Apple Teknoloji ve Satış Limited Şirketi Sales, Marketing, or Distribution
Viet Nam VN Apple Vietnam APO Limited Liability Company;
Apple Vietnam Limited Liability Company
Sales, Marketing, or Distribution /
Administrative, Management, or Support Services

Section 4. Omitted information

Information omitted Information omitted, other tax jurisdictions Explanation of reason for omission of information
Disclosure of information omitted for previous financial years

Section 5. Explanations for material discrepancies between income tax paid and accrued

Explanation of any material discrepancies between income tax paid and accrued
Differences between income taxes paid and accrued are expected. Income taxes accrued reflect the current period income tax charge on taxable profits, while income taxes paid may include current period tax installments, final tax payments or refunds for prior periods, and tax payments or refunds from the examination of prior period tax returns and tax matters by tax authorities.

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.

Conclusion

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/.