Is tax included in the article processing charge (APC)?

Modified on Wed, 7 Aug at 12:36 PM

Depending on your location, tax will be applied to the Article Processing Charge (APC). If you are located in one of the following locations, you will be charged tax:

  • Australia: Goods and Services Tax (GST) will be added to the final invoice. Providing a valid Australian Business Number (ABN) will allow an institution or company to be exempt from paying this tax.
  • Canada: Goods and Services Tax (GST)/Harmonized Sales Tax (HST) will be added to the final invoice (dependent on province).
  • Switzerland: Value Added Tax (VAT) will be added to the final invoice.
  • United Kingdom: Value Added Tax (VAT) will be added to the final invoice.
  • Taiwan: To transact in the Sage Open Access Portal with Taiwanese bill payer details, you must have a Taiwan VAT number. This number must only consist of eight digits. If the author does not enter a valid VAT number, they will be unable to proceed.


In all other locations, there is no tax applied to the APC.


Please note, once the article reaches the correct stage in our Sage Open Access Portal an invitation will be sent to the authors or bill payer to complete the payment process. The author or bill payer will not see the tax amount until they have confirmed their bill payer details and moved to the 'Preview Invoice' stage.


Contact Information

If you require further assistance, please contact the Open Access Customer Services team at openaccess@sagepub.com

Was this article helpful?

That’s Great!

Thank you for your feedback

Sorry! We couldn't be helpful

Thank you for your feedback

Let us know how can we improve this article!

Select at least one of the reasons
CAPTCHA verification is required.

Feedback sent

We appreciate your effort and will try to fix the article

Don't see what you're looking for?

CONTACT SUPPORT