Digital Service Tax

A Digital Service Tax (DST) is a tax on the gross revenues of a multinational company from digital services provided to users within a jurisdiction. ^[1]

Many countries have put in place a digital services tax, or have one under consideration. In some cases, the legal authority for the tax may be from a multinational regulation, such as the Digital Services Act promulgated in 2022 by the European Union and applicable to some European states. U.S. Treasury Secretary Scott Bessent calls the European tax on internet companies a digital services tax. ^[2]

Countries

Country	Status	Rate	Ref.
Australia	Proposed		[1]
Austria	Active	5%	[1] [3]
Belgium	Paused	3%	[1] [4]
Brazil	Paused		[1]
Canada	Paused	3%	[1] [3]
Colombia	Paused		[1]
Czech Republic	Paused	5%	[1] [3]
France	Active	3%	DST implemented in 2020, retroactive to 2019. [1]
Hungary	Paused	7.50%	[1] [3]
India	Active		[1]
Israel	Proposed		[1]
Italy	Active	3%	[1] [3]
Kenya	Active		[1]
Kyrgyzstan	Active		[1]
Latvia	Proposed		[1]
Nepal	Active		[1]
New Zealand	Proposed		[1]
Norway	Proposed		[1]
Poland	Paused		[1]
Portugal	Active	4%	[1]
Sierra Leone	Paused		[1]
Slovakia	Proposed		[1]
Slovenia	Proposed		[1]
Spain	Active	3%	[1] [3]
Tanzania	Active	2%	[1] [5]
Tunisia	Paused		[1]
Turkey	Active		[1]
Uganda	Paused		[1]
United Kingdom	Active	2%	[1] [4]
Zimbabwe	Paused		[1]

See also

• Taxation of digital goods
• Internet tax

References

1. Borders, Kane; Balladares, Sofía; Barake, Mona; Baselgia, Enea (June 2023). "Digital Service Taxes" (PDF). EU Tax Observatory . Archived (PDF) from the original on 17 January 2025. Retrieved 3 April 2025.
2. Interview with Treasury Secretary Scott Bessent], CNBC Television, 19 August 2025, retrieved 20 August 2025.
3. "Digital series tax: About the tax". Government of Canada . 13 January 2025. Retrieved 4 April 2025.
4. Enache, Cristina (7 May 2024). "Digital Services Taxes in Europe, 2024". Tax Foundation Europe. Tax Foundation. Archived from the original on 25 February 2025. Retrieved 7 April 2025.
5. Rwihura, Jema; Ndikimi, Stella (4 October 2024). "Taxation of digital services in Tanzania: navigating the law, enforcement and new challenges". Dentons . Dar es Salaam. Retrieved 4 April 2025.