Where to Open a Company for Publishing Applications in the App Store and Play Market
Both individual developers and legal entities, most often companies, are allowed on the App Store and Play Market platforms. While the first category only needs to verify an account, the second must comply with stricter rules. But first of all, it is necessary to decide where to open a company for publishing in the App Store and Play Market.
The choice of jurisdiction for brand registration determines:
- what rates and overall taxes you pay for digital activities;
- the markets you can work with;
- monetization options, including ads, direct payments, and donations;
- access to financial infrastructure, since not all countries have business payment services;
- the publisher’s reputation, especially if you plan to expand activity and software functionality.
Therefore, it is important to determine from the outset where to establish a company for publishing in the App Store and Play Market. Your time, finances, and development opportunities depend on this – or, conversely, the risks in case of a poor choice.
Key Requirements of App Store and Play Market for Developers
Google and Apple are global players. They provide access to their developer programs to representatives from almost all countries in the world. Here are the general requirements for applicants:
| Details | |
| Developer account | Apple Developer Program / Google Play Console |
| Registration fee | Apple – $99/year; Google – $25 one-time |
| Transaction commission | 15–30 % |
| Privacy policy | Required |
| Developer information | Legal name, address, contacts |
| Demo account for review | Required (Apple), recommended (Google) |
| Content rating | Completion of age category questionnaire |
| Account deletion | Ability to delete upon registration |
| Legal compliance | Mandatory condition |
This is a standard list for individual developers, sole proprietors, and some organizational forms. As for companies with full teams, the requirements are somewhat stricter:
| Details | |
| Legal status | Required: corporation, LLC, partnership (individuals are not suitable for a business account) |
| D-U-N-S number | Required for company verification in an international database (Apple and Google for financial/medical apps) |
| Contact persons | Indication of an authorized company representative |
| Privacy policy | Mandatory for all applications |
| Merchant account (EU) | Confirmation of merchant status for compliance with the Digital Services Act |
| Account deletion capability | Mandatory if user registration is present |
| Legal compliance | Verification of compliance with local and international regulations, GDPR, CCPA, HIPAA, ISO, and other standards depending on the niche and region |
The table demonstrates the general requirements of the platforms for legal entities. In addition, each platform has its own unique checkpoints for verifying companies before granting access to developer programs.
App Store Requirements
Apple strictly moderates everything that enters the brand’s digital store. Accordingly, it sets a number of mandatory requirements:
| Details | |
| SDK and Xcode | © As of 28.04.2026 – Xcode 26 and SDK iOS/iPadOS/tvOS/visionOS/watchOS 26+ |
| Architecture | 64-bit support |
| Universal support | iPhone apps must run on iPad |
| Game Center | Required entitlements and configuration |
| APNs Certificates | Regular updates of push notification certificates |
| App Store Connect API | Management of purchases and metadata via REST API |
Google also imposes a number of requirements, in some cases even stricter.
Play Market Requirements
All developers wishing to publish their applications on the platform must comply with the following points:
| Details | |
| Target API Level | From 31.08.2025 – Android 15 (API 35)+; Wear OS/TV – Android 14 (API 34) |
| Package format | Android App Bundle (.aab) |
| Store listing restrictions | Title ≤30 characters; short description ≤80 |
| Child Safety (CSAE) | New rules from 01.2026 – content policy and complaints |
| Age Verification (US) | Age verification in certain states (from 01.2026) |
| Data Safety Section | Mandatory completion, including data deletion |
| Content restrictions | Prohibition of system function imitation, fraud, malicious SDKs |
| Families Policy | Mandatory compliance for children’s apps |
Additional requirements also apply to certain categories. However, this is a topic for a separate analysis. For now, we focus on where to register a company for publishing digital solutions in the App Store and Play Market – and, most importantly, on the benefits of this format of working with the platforms.
Why Open a Company for App Publishing
Even an independent developer can use almost all the tools provided by the platform, including for app monetization. However, legal entities receive additional advantages:
- Legal verification via D-U-N-S. For business accounts, company verification in the international Dun & Bradstreet database is possible, which increases the trust of platforms and partners.
- Contract execution. Legal entities can sign agreements with Apple and Google on behalf of the company. Individual accounts act on behalf of a natural person, which limits formal capabilities.
- Brand display. In the App Store and Google Play, the seller is indicated as the company name. For individual accounts, a personal name is displayed.
- Team management. A business account allows adding developers and assigning roles. Individual accounts usually do not have such features.
- Regulatory requirements. In certain categories (finance, healthcare, VPN, children’s services), Google Play requires organizational registration. Individual accounts may not be suitable for these areas.
- Investments and partnerships. Investors more often work with legal entities, although at early stages exceptions are possible (for example, grants or angel investments).
- Payment systems. Companies get broader access to global payment gateways. Individual accounts can also connect services like Stripe or PayPal, but the terms and scale differ.
At the same time, the requirements for legal entities are also higher on both marketplaces. Neither Google nor Apple generally impose direct regional restrictions.
Key Criteria for Choosing a Jurisdiction for an IT Business
Choosing where to launch a company for publishing your apps in the App Store and Play Market is not easy. Our task is to help you with this decision. Here are the key points to pay attention to:
| Criterion | Essence |
| Taxation | Corporate tax rates, availability of IT sector incentives, double taxation treaties. |
| Legal framework | Possibility of 100% foreign ownership, office requirements, flexibility of corporate law. |
| Regulatory environment | Policy toward digital services, data protection, compliance with GDPR or similar regulations. |
| Banking infrastructure | Availability of business accounts, support for international transactions, integration with payment systems. |
| Investment climate | Presence of venture funds, government IT support programs, transparency of deals. |
| Jurisdiction reputation | Perception by partners and clients, absence of sanctions risks, trust in registration. |
| Cost and registration time | Government fees, share capital requirements, speed of document processing. |
| Scalability | Ease of adding new business lines, branches, and international contracts. |
Formally, many jurisdictions meet these requirements and points of interest. But in practice, you may encounter non-obvious risks and challenges. Therefore, you may need expert legal support for your IT business. But first, let’s consider the most suitable regions for company incorporation.
Popular Countries for Registering a Company for the App Store and Play Market
Explore popular pages on mobile app marketplaces. There you will see a wide variety of registration regions. However, most often you will encounter four options:
- USA (Delaware).
- Estonia.
- United Kingdom.
- Cyprus.
Why is that? These jurisdictions are quite balanced for running an IT business. Here you can register a company for the App Store and Google Play without major difficulties. Let’s look at the key features of each option.
USA (Delaware)
Where to open a company for publishing your apps in the App Store and Play Market? America is a land of opportunities — especially for the IT sector, which feels confident here. Particularly in the state of Delaware:
| Details | |
| Company type | Most often an LLC is used, as the structure is flexible and convenient for small businesses. |
| Taxes | Delaware has no corporate tax on activities conducted outside the state; federal tax remains. |
| Registration | The process usually takes several days; capital requirements are minimal. |
| D-U-N-S number | Easier to obtain, as Apple works directly with the Dun & Bradstreet database. |
| Bank accounts | Possibility to open a corporate account in the US, integration with payment systems. |
| Reputation | Delaware is known as a popular jurisdiction for technology companies. |
But this is far from the only option. There are also several European countries that can offer equally favorable business conditions.
Estonia
“The cradle of European startups,” which, however, even attracts entrepreneurs from the United States, not to mention neighboring regions. This is one of the options where to establish a company for publishing in the App Store and Play Market. After all, Estonia offers a number of advantages for the IT sector:
| Details | |
| Company type | OÜ (private limited company). |
| Taxes | Corporate tax is charged only upon dividend distribution; reinvested profits are not taxed. |
| Registration | Possible online via the e-Residency program. |
| GDPR | Full compliance with European data protection regulations. |
| Bank accounts | Access to European fintech services and SEPA payments. |
| Reputation | Estonia is positioned as a digital jurisdiction convenient for IT startups. |
If you are interested in more “established” jurisdictions, there are also solid options to consider.
United Kingdom
Where to register a company for publishing your products in the App Store and Play Market, if not in the “Foggy Albion”? The country is, of course, not the simplest in legal and regulatory contexts, but at the same time offers a clear and transparent system of operation:
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| Details | |
| Company type | Ltd is a common form for small and medium-sized businesses. |
| Taxes | Corporate tax is about 25%; there are incentives for research and development. |
| Registration | Online procedure; no minimum capital required. |
| GDPR/DSA | Compliance with data protection standards and Digital Services Act requirements for the EU market. |
| Bank accounts | Ability to open accounts in international banks and use fintech services. |
| Reputation | The United Kingdom has a stable legal system and a developed market. |
A well-balanced jurisdiction for those who value stability.
Cyprus
Probably one of the best places where launching a company for publishing products in the App Store and Play Market is the most cost-effective. Here are some features of this region:
| Details | |
| Company type | Private Limited Company. |
| Taxes | Corporate tax of 12.5%, one of the lowest in the EU. |
| Registration | A local address and director are required; the process takes several weeks. |
| GDPR | Compliance with European data protection regulations. |
| Bank accounts | Ability to open an account in EU banks and use payment systems. |
| Reputation | Cyprus is often chosen for the combination of tax conditions and EU membership. |
It is difficult to choose, isn’t it? Let’s consider the key differences between the mentioned jurisdictions on the main issues.
Payment Infrastructure and Receiving Payouts From Platforms
To choose where to open a company for publishing in the App Store and Play Market software products, it is necessary to compare the financial services of key regions:
| Country | Payment system integration | Bank accounts | Receiving payouts from App Store / Google Play |
| USA (Delaware) | Stripe, PayPal, Wise are available; integration is easier for US companies | Ability to open a corporate account in US banks | Payouts in USD directly to a US account; support for global transactions |
| Estonia | Access to European fintech services and SEPA payments | Online banking via e-Residency; account in EU banks | Payouts in EUR via SEPA; convenient integration with EU platforms |
| United Kingdom | Support for PayPal, Stripe, local fintech services | Accounts in UK and international banks | Payouts in GBP or EUR; conversion possible for global transactions |
| Cyprus | Support for European payment systems, including SEPA | A local account in an EU bank is required | Payouts in EUR; access to European payment infrastructure |
Here, the choice depends on your business goals, markets, and currencies you plan to work with. Therefore, it is better to consult Lawrange experts to establish a company in the most optimal region.
Taxation of Income From Mobile Applications
Taxes are a topic that is difficult to ignore. Therefore, when choosing a region for business, it is important to focus on the balance between rates and available advantages:
| Country | Corporate tax | Features for IT business | Payouts from App Store / Google Play |
| USA (Delaware) | Federal corporate income tax (≈21%); no state tax in Delaware on out-of-state activities | LLC provides flexibility in profit distribution; tax depends on structure | Income is subject to federal tax; reporting is mandatory |
| Estonia | 0% on reinvested profits; tax only upon dividend distribution (20%) | Popular among IT startups due to tax deferral | Platform payouts are received in EUR; tax arises upon profit distribution |
| United Kingdom | Corporate tax about 25% | Incentives available for R&D and innovative companies | Platform income is treated as corporate profit |
| Cyprus | Corporate tax 12.5% | One of the lowest in the EU; incentives possible with an international structure | Platform payouts are received in EUR and subject to corporate tax |
There is no clear favorite in tax matters. Therefore, you should weigh all advantages and only then make a decision. Do not forget that you can always contact Lawrange for more detailed consultation on business structuring.
Requirements for a Corporate Developer Account
In addition to choosing where to establish a company for publishing your products in the App Store and Play Market, you should familiarize yourself with the standards and requirements of both marketplaces.
App Store (Apple Developer Program):
- Legal entity (corporation, LLC, partnership).
- Mandatory verification via a D-U-N-S number (Dun & Bradstreet).
- Confirmation of Trader Status (EU) for compliance with the Digital Services Act.
- Mandatory App Privacy Labels (disclosure of data collection practices).
- Disclosure of the use of external AI services (AI Transparency).
- Team management via App Store Connect (assignment of roles and access).
Google Play (Play Console):
- Organizational registration is mandatory for apps in finance, healthcare, VPN, and public services.
- Company verification via a D-U-N-S number (for certain categories).
- Mandatory completion of the Data Safety Section (data collection, storage, deletion).
- New Child Safety (CSAE) rules and Families Policy for children’s apps.
- In certain US states – mandatory Age Verification (from 2026).
- Team management via Google Play Console.
As you can see, the platforms do not impose any requirements regarding jurisdiction or residency. Therefore, you can establish a company where it is more beneficial for you to operate.
Step-By-Step Process of Launching a Company for App Publishing
The procedure for registering an IT business is individual for each entrepreneur. However, at the preparation and planning stage, you can follow the following algorithm:
- choosing the country of registration, taking into account taxes, regulation, and payment infrastructure;
- registering a legal entity (LLC, Ltd, OÜ, etc.), obtaining registration documents;
- registering with Dun & Bradstreet to confirm legal status (mandatory for Apple);
- connecting banking and payment systems for receiving and sending funds;
- creating a corporate developer account in the Apple Developer Program / Google Play Console;
- appointing an authorized representative who has the right to sign agreements on behalf of the company;
- adding developers, assigning roles and permissions in the console;
- preparing legal documentation: privacy policy, terms of use, account deletion mechanisms;
- ensuring compliance with platform requirements – App Privacy Labels and AI Transparency (Apple), Data Safety Section and Families Policy (Google);
- uploading the application, adding descriptions, screenshots, configuring the listing, and passing moderation.
Next come monetization, iterative updates, and work with feedback and criticism.
Limitations and Risks When Choosing a Jurisdiction
After determining where to register a company for publishing your products in the App Store and Play Market, you should compare the key specifics of operating in the selected countries:
| Jurisdiction | Limitations | Potential risks |
| USA (Delaware) | Federal tax remains even if there is no state tax; IRS reporting required | Possible difficulties opening an account for non-residents; increased attention to tax transparency |
| Estonia | e-Residency required for remote registration; tax arises upon dividend distribution | Limited access to traditional banks for non-residents; dependence on fintech services |
| United Kingdom | Above-average corporate tax; mandatory reporting and audit at certain turnover levels | Currency fluctuations (GBP); possible regulatory changes after Brexit |
| Cyprus | Local director and address required; fixed corporate tax | Reputational risks due to perception as a “tax haven”; increased scrutiny by EU regulators |
There is no perfect option. However, it is possible to find a compromise and choose the most optimal jurisdiction for an IT business.
Legal Support From Lawrange
We will help you decide where to register a company for publishing your apps in the App Store and Play Market. With us, you get:
- analysis of jurisdictions, comparison of tax regimes, registration requirements, and country reputations;
- turnkey company registration, document preparation, process support, obtaining incorporation documents;
- assistance with obtaining a D-U-N-S number and setting up corporate Apple and Google accounts;
- opening corporate bank accounts, connecting payment systems (Stripe, PayPal, SEPA);
- legal documentation, development of privacy policies, terms of use, account deletion procedures;
- consultations on GDPR, the Digital Services Act, the Data Safety Section, and other regulations;
- business support, assistance with scaling, entering new markets, and working with investors.
Ready to start the process of establishing an IT company for registration in the corporate system of the App Store and Google Play? Contact our manager!
FAQ
Can you publish apps without a company?
Yes, but only as an individual developer, with limitations for certain categories.
Which country is best to open a company for the App Store?
It is best to open a company in the USA (Delaware), Estonia, the United Kingdom, or Cyprus. These jurisdictions are most often chosen due to the balance of taxes and regulation.
What taxes does an app developer pay?
A developer pays corporate tax in the country of registration: USA ≈21% federal, Estonia – upon dividend distribution, United Kingdom ≈25%, Cyprus 12.5%.