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DevEx tax information
Note
Roblox does not provide tax advice. You should consult with your own tax advisor regarding the tax implications of any payments you receive from Roblox.
Roblox is required by the U.S. Internal Revenue Service (IRS) to collect tax information from creators and, in certain cases, withhold U.S. taxes from creator payments. Beginning November 1, 2026, DevEx payments will be classified as royalties under the updated Terms of Use.
Note
Review and update your tax information in Creator Hub before November 1, 2026. Roblox uses the information you provide to determine your tax status, generate the appropriate tax documentation, and apply the correct U.S. withholding tax rate to your DevEx payments.
Key dates
| Date | What happens |
|---|---|
| July 15, 2026 | The **Taxes** page becomes available in Creator Hub. You can review, submit, and update your tax information in advance. DevEx payments continue to process through Tipalti with no change. |
| October 15, 2026 | Recommended deadline to request a DevEx payout before the Terms of Use update. |
| October 31, 2026 | Final day under the current Terms of Use. Tax information submitted in Creator Hub on or before this date determines the U.S. tax withholding rate applied to your first royalty payouts on November 1. |
| November 1, 2026 | Terms of Use update takes effect. DevEx payments are classified as royalties. U.S. withholding taxes may apply to your DevEx payments based on your tax information on file. |
What's changing
Today, Tipalti manages both tax documentation and DevEx payments. Beginning November 1, 2026:
- Tax information moves to the Taxes page in Creator Hub. The Taxes page becomes the system of record for your W-9 or W-8 forms, including any tax treaty claims.
- Payouts continue to be processed through Tipalti. You do not need a new Tipalti account or login. Continue requesting payouts as you do today, and keep your payment information up to date in Tipalti to avoid payout interruptions.
- U.S. tax withholding is calculated by Roblox before each payout. Tipalti receives the net payout amount for disbursement and does not display tax or withholding information.
Determine your tax status
The information you submit depends on whether you are a U.S. person or a non-U.S. person, and whether you are an individual or an entity. Based on the information you provide, Roblox generates the appropriate tax documentation, such as Form W-9, Form W-8BEN, or Form W-8BEN-E.
U.S. creators
If you identify yourself as a U.S. citizen, U.S. resident, or U.S. business entity, you must provide information through the Taxes page in Creator Hub to generate a Form W-9.
Roblox uses the information you provide to validate your taxpayer identification number (TIN) with the IRS. If your TIN cannot be validated, your Form W-9 will be considered invalid. As a result, 24% U.S. backup withholding will be applied to your DevEx payments.
- If your existing W-9 in Tipalti is valid, Roblox automatically migrates the information to the Taxes page. The Taxes page displays a Validated status and no further action is required.
- If your W-9 is missing or invalid, the Taxes page prompts you to submit your tax information so that a new W-9 form can be generated for you. You may also be asked to provide additional documentation if your TIN cannot be verified.
U.S. tax withholding for U.S. creators
- U.S. withholding is not required if you have a valid Form W-9 on file.
- 24% U.S. backup withholding if you do not provide all required tax information, do not provide a valid TIN, or if the IRS has notified Roblox through a B-Notice that you are subject to backup withholding (which may occur if your TIN does not match IRS official records).
International creators
If you are a non-U.S. person (not a U.S. citizen, U.S. resident, or U.S. business entity), you must provide your tax information through the Taxes page in Creator Hub to generate one of the following forms:
- Form W-8BEN for individuals.
- Form W-8BEN-E for business entities, such as corporations and LLCs.
These forms certify your foreign tax status and may allow you to claim a reduced U.S. withholding tax rate under an applicable tax treaty between your country of residence and the United States. By electronically signing the generated Form W-8, you certify that you are not a U.S. person.
Tax treaty claims
To claim a reduced U.S. withholding tax rate under a tax treaty that your country of residence has with the U.S., your Form W-8 must:
- Be valid and complete.
- Include a taxpayer identification number (TIN). This can be either a U.S. TIN or a foreign TIN issued by your country.
- List a country of citizenship (or country of incorporation for entities) that matches the country in your permanent residence address.
U.S. tax withholding for non-U.S. creators
- 24% U.S. backup withholding may apply to your full payout if you do not provide valid tax information by October 31, 2026.
- If you provide valid tax information by October 31, 2026, 0% to 30% U.S. tax withholding will apply on your DevEx payments related to sales to U.S. players, depending on your country of residence and whether you successfully claim a tax treaty. For more information about treaty withholding rates by country, see the IRS guidance on tax treaties.
Information you need
Before you begin, gather the information you'll need to provide through the Taxes page in Creator Hub.
| Tax status | Information to gather |
|---|---|
| U.S. person |
|
| Non-U.S. person |
|
| Claiming a reduced U.S. withholding tax rate under a tax treaty |
|
Depending on your circumstances, you may also be asked to provide supporting documentation, such as:
- Government-issued identification or a passport (individuals)
- Business registration documents (businesses)
- Proof of your taxpayer identification number or tax residency
Submit your tax information
To review your tax status or submit your tax information:
In Creator Hub, go to Finances > Taxes.
Review your current tax status.
Additional info needed Your Form W-8 or W-9 is missing information, contains errors, or must be re-submitted. Failed Your tax information could not be verified. Submit new tax information. Not started You have not submitted any tax information. Under review Your tax information has been submitted and is being verified. Validated You have valid tax documentation on file. No action is required. If action is required, select Get started to begin a new submission or Continue to resume an existing one.
Follow the prompts to provide your tax information and claim any applicable tax treaties. The appropriate tax documentation is generated for you based on the information you provide.
Most submissions are validated automatically. More complex cases may require manual review. You'll receive an email notification when the review is complete.
Note
Submit all tax information through Creator Hub. Do not send tax forms or other sensitive personal information by email.
Official Roblox emails about tax information come from no-reply@roblox.com or support-en@roblox.com. If you are unsure whether a message is legitimate, go directly to Creator Hub or contact Roblox Support.
Year-end tax forms
Starting with the 2026 tax year, Roblox issues year-end tax forms through Creator Hub.
- U.S. creators: Form 1099-NEC (for payments before November 1, 2026) and Form 1099-MISC (for payments after November 1, 2026). You may receive both forms for the tax year 2026.
- International creators: Form 1042-S.
You can download tax forms for tax year 2026 and later from the Taxes page in Creator Hub.
To request a historical Form 1099-NEC or Form 1042-S from a prior tax year (2025 and earlier, up to seven years), contact support through the Taxes page.
Key terms
| Term | Description |
|---|---|
| Form 1042-S | Year-end form Roblox issues to non-U.S. creators reporting U.S.-source income and any tax withheld, regardless of amount. |
| Form 1099-MISC | Year-end form Roblox issues to U.S. creators reporting royalty payments of $10 or more (Box 2). |
| Form 1099-NEC | Year-end form Roblox issues to U.S. creators reporting payments for services. |
| Form W-8BEN | IRS form used by non-U.S. individuals to certify foreign status and claim a reduced U.S. withholding tax rate under tax treaty. |
| Form W-8BEN-E | IRS form used by non-U.S. entities (companies, partnerships, trusts) to certify foreign status and claim a reduced U.S. withholding tax rate under tax treaty. |
| Form W-9 | IRS form used by U.S. persons to certify their TIN and U.S. status. Required from all U.S. creators. |
| Royalty income | Payments classified as compensation for the use of intellectual property. As of November 1, 2026, DevEx payments are treated as royalties for U.S. federal income tax purposes. |
| Tax treaty | A reduced U.S. tax withholding rate may be available to creators in countries that have a tax treaty with the U.S. To qualify for the reduced rate, you must submit a valid Form W-8 with a TIN and explicitly claim the tax treaty rate. |
| TIN | Taxpayer Identification Number. For U.S. persons, this is typically a Social Security Number (SSN) or Employer Identification Number (EIN). Non-U.S. persons may use a foreign TIN issued by their country of residence. |
| Tipalti | Roblox's third-party payout processor. Tipalti continues to process DevEx payments after November 1, 2026, but tax documentation is managed through the **Taxes** page in Creator Hub. |
| U.S. backup withholding | A 24% U.S. withholding rate the IRS requires when a payee has not provided any tax information, when a U.S. payee has not provided a valid Taxpayer Identification Number (TIN), when a non-U.S. payee has provided inconsistent information that suggests they may be a resident of the U.S., or when the IRS has notified Roblox of a TIN mismatch. |
| U.S.-source income | Income that the IRS considers to originate from U.S. sources. For DevEx, this generally maps to the portion of your earnings related to purchases made by U.S. players. |
| U.S. withholding tax | An amount Roblox is required to deduct from a payout and remit directly to the IRS on your behalf. U.S. withholding tax is not a fee. It is income tax paid in advance. |
Frequently asked questions
FAQs
Why is tax being withheld from my DevEx payments?
Roblox is required by the U.S. Internal Revenue Service (IRS) to collect tax information from creators and, in certain cases, withhold U.S. taxes from creator payments. Beginning November 1, 2026, DevEx payments will be classified as royalties under the updated Terms of Use.
Do these changes apply to DevEx requests submitted before November 1, 2026?
The applicable U.S. tax withholding rates apply based on the payout date, not the submission date. Any DevEx request processed on or after November 1, 2026, may be subject to U.S. withholding taxes as a royalty, even if the request was submitted before that date.
How will DevEx payments be impacted?
If you are a U.S. creator and provide valid tax information, no U.S. taxes will be withheld from your DevEx payments.
If you are an international creator and provide valid tax information, U.S. withholding taxes may apply only to the U.S.-source portion of your earnings instead of your entire payment. You may also qualify for a reduced withholding tax rate under an applicable tax treaty between your country of residence and the United States.
Withholding taxes are not fees. They are income taxes deducted from your payout and remitted to the IRS on your behalf. How they affect your overall taxes depends on your individual circumstances.
Will my DevEx payments be paused?
No. DevEx payments continue to be processed normally. If you have not provided valid tax information by October 31, 2026, your payouts on and after November 1 may be subject to the maximum applicable U.S. tax withholding rate. Submit your tax information before November 1, 2026 to ensure withholding is applied at the correct rate.
What about Tipalti? Do I need a new Tipalti account?
Prior to November 1, 2026, Tipalti will continue to handle both payout processing and tax-form collection for DevEx creators. After November 1, 2026, Tipalti will only handle payout processing. Tax forms and tax-document management will move to the Taxes page in Creator Hub.
You don't need a new Tipalti account.
Where can I see how much was withheld from a payout?
U.S. tax withholding details for tax year 2026 and later are available on the Taxes page. Year-end totals are also reported on your Form 1099-MISC (for payments after November 1, 2026) and Form 1099-NEC (for payments before November 1, 2026), or Form 1042-S.
Can I download my previously submitted W-8 or W-9?
The Taxes page shows your current tax status and allows you to submit updated tax information. To download a copy of a tax form previously submitted through Tipalti, sign in to the Tipalti Supplier Hub.
What happens to my past 1099-MISC, 1099-NEC, and 1042-S forms?
You can download Form 1099-MISC (for payments after November 1, 2026), Form 1099-NEC (for payments before November 1, 2026), and Form 1042-S directly from the Taxes page in Creator Hub.
To request historical tax forms, contact support through the Taxes page.
Can Roblox help me fill out my tax forms or give me tax advice?
Roblox does not provide tax advice. The Taxes page guides you to the correct form for your situation based on the information you provide. For questions specific to your circumstances, consult a qualified tax professional.
Is my personal and tax information secure?
Yes. Protecting your personal and tax information is a top priority, and Roblox securely handles personal data based on industry-standard safeguards. We only collect the information needed for tax purposes.
Always submit tax information through the Taxes page in Creator Hub. Never send tax information as an email reply. If you are unsure whether a request is legitimate, go directly to Creator Hub or contact Roblox Support.