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]

Countries

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

See also

References

  1. ^ a b c d e f g h i j k l m n o p q r s t u v w x y z aa ab ac ad ae 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. ^ a b c d e f "Digital series tax: About the tax". Government of Canada. 13 January 2025. Retrieved 4 April 2025.
  3. ^ a b 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.
  4. ^ 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.
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