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
[edit]| 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
[edit]References
[edit]- ^ 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 2025-01-17. Retrieved 2025-04-03.
- ^ a b c d e f "Digital series tax: About the tax". Government of Canada. 13 January 2025. Retrieved 4 April 2025.
- ^ 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.
- ^ 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.