2Q25 Apple Tax Quarterly Research

Following the Northern California court ruling against Apple, we initiated research on Apple tax implementation progress.

This quarter we interviewed 7 experts, including 5 gaming company experts and 2 subscription website/app experts.

At the outset of this report, it's important to note that this report will present perspectives on the Apple tax from the following companies: Zynga, Voodoo, Roblox, Tencent, NetEase, Spotify, and Netflix.

For our earliest assessment on the Apple tax, please refer to this article.

Apple Tax Review

On April 30, the Northern California court ruled that Apple cannot prevent game developers from providing third-party payment links, using particularly strong language suggesting Apple has been circumventing previous rulings and potentially showing contempt of court.