PAYMENT | Taxes and Withholding – Developer Portal - Support

As part of the initial game upload process, Kongregate requires that developers provide payment information as well as information about tax status. You won't be able to submit your first game if this is incomplete. As a developer, you should ensure this information is kept up to date.

Where can I update my developer tax information?

This information can be updated at any time in your Kongregate account.
- Go to Settings -> Payment Info
- Fill out the form to enter or update payment options, and then tax information
- See What tax information do I need to provide?

Who is responsible for taxes on my earnings?

Under the Game License & Upload Agreement, developers are responsible for determining and fulfilling their own tax obligations related to revenue earned from their game(s) published on Kongregate.

This may include income taxes, corporate taxes, or other applicable taxes depending on your location and circumstances.

Does Kongregate withhold taxes from my payments?

Kongregate may be required to withhold taxes from payments to developers where required by applicable law.

If withholding applies, it will be reflected in your reporting through the Developer Portal, and payments will be made net of any required withholding.

Why do I need to submit tax information?

Revenue share income generated on Kongregate by developers is subject to taxation under U.S. law as royalty income.

To comply, we require the full name and address for all developers that we pay so that we can determine whether U.S. Tax laws apply
For U.S. Citizens and permanent residents we are required to collect some additional information, including tax status and social security number, equivalent to filling out a U.S. W-9 tax form.
For non-U.S. Citizens and non-resident aliens, we also need to collect additional information, equivalent to filling out a U.S. W-8 BEN tax form.

As such, developers are required to provide tax documentation so that Kongregate can:

determine the correct tax treatment of payments
apply any required withholding rates
comply with tax reporting obligations

Failure to provide required tax information may result in:

delayed payments
application of default withholding rates where required by law

What tax information do I need to provide?

The tax information required depends on your tax residency:

U.S. — W-9

If you are a U.S. person (individual or entity), you will generally be required to submit information that is the equivalent of sending us an IRS Form W-9.

Form W-9 is used to provide your Taxpayer Identification Number (TIN) and certify your U.S. tax status.
We don't need you to send us a Form W-9, our online form collects the relevant information we need. Use the links below for more details about the information being collected
IRS Form W-9 (official page): https://www.irs.gov/forms-pubs/about-form-w-9
Instructions for Form W-9: https://www.irs.gov/instructions/iw9

Non-U.S. — Form W-8BEN / W-8BEN-E

If you are a non-U.S. individual or entity, you will generally be required to submit information that is the equivalent of sending us a Form W-8BEN (individuals) or Form W-8BEN-E (entities / companies).

These forms are used to:

Certify that you are not a U.S. taxpayer
Allow you to claim any applicable tax treaty benefits (which may reduce withholding rates)
We don't need you to send us a Form W-9, our online form collects the relevant information we need. Use the links below for more details about the information being collected
IRS Form W-8BEN (individuals): https://www.irs.gov/forms-pubs/about-form-w-8-ben
IRS Form W-8BEN-E (entities / companies): https://www.irs.gov/forms-pubs/about-form-w-8-ben-e
Instructions for W-8 forms: https://www.irs.gov/instructions/iw8

How does withholding affect my payments?

If withholding is required:

the applicable amount will be deducted before payment is made
your reported earnings in the Developer Portal will reflect the net amount paid
withholding rates may vary depending on your tax status and treaty eligibility

Providing accurate tax information to us may help ensure the correct withholding rate is applied.

See Where can I update my developer tax information?

Will I receive tax reporting documents?

Where required by applicable law, Kongregate may provide tax reporting documentation to developers (for example, U.S. IRS forms such as Form 1099).

The type of documentation will depend on your tax status and applicable reporting requirements.

Does Kongregate provide tax advice?

No. Kongregate does not provide tax, financial, or legal advice.

Developers are responsible for understanding their own tax obligations and may wish to consult a qualified tax advisor.

Important Note

Tax laws vary by jurisdiction. Developers are responsible for ensuring compliance with all applicable tax requirements in connection with revenue earned through the Kongregate Platform and under the Game License & Upload Agreement.