Digital Services Tax DST Global Tracker
- Oct 29, 2020 | Richard Asquith
Digital Services Taxes (DST) are turnover taxes on gross revenues from the sales from a range of digital services or goods. They are levied by governments on both resident and foreign suppliers (selling from abroad via digital platforms) to customers in the country.
Below is a global list implemented and proposed DSTs. Typically they tax advertising, sales of customer data and access to digital interfaces (marketplaces for selling or buying goods or services). Please check Avalara’s global VAT/GST on digital and electronic services for details of consumption taxes.
List of implemented and proposed DST in Europe
| Country | Implemented | Rate | Liable digital services | Threshold |
| EU | Paused | 3% | Advertising; marketplaces; | Global €750m; EU €50m |
| Austria | Jan 2020 | 5% | Advertising | Global €750m; Austria €25m |
| Belgium | On pause | 3% | Advertising; Intermediation; Data Transmission | Global €750m; Tax subject to DST above €3m |
| Czech Republic | Proposed | 5% | Advertising; digital interfaces; user data | Global €750m; Czech CZK 100m |
| France | Jan 2019 | 3% | Digital interface; advertising; user data | Global €750m; France €25m |
| Greece | Jul 2019 | - | Tourist accommodation | |
| Hungary | Jul 2019 | 7.5% | Advertising | HUF 100m |
| Italy | Jan 2020 | 3% | Advertising; digital interfaces; user data | Global €750m; Italy €5.5m |
| Latvia | Plans | 3% | ||
| Norway | Plans | |||
| Poland | Jul 2020 | 1.5% | Streaming media | |
| Slovakia | Proposed | Advertising; user data | ||
| Slovenia | Plans |
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| Spain | Jan 2021 | 3% | Advertising; user data | Global €750m; Spain €3m |
| Turkey | Mar 2020 | 7.5% | Advertising; content; social media | Global $840m; Turkey TRY 20m |
| United Kingdom | Apr 2020 | 2% | Marketplaces; Social media; search engines | Global £500m; UK £25m. Safe Harbour clause |
Implemented and proposed DST - rest of the world
| Country | Implemented | Rate | Liable digital services | Threshold | ||
Brazil | Proposed | 1-5% | Advertising; user data; interfaces; | Global R$3bn; | ||
| Brazil | Proposed | 10.6% | Digital Interface for goods or services; Advertising | Global R$1.3bn; Brazil: R$78m | ||
Canada | Plans | 3% | Advertising; Intermediation | Global C$1bn; | ||
Costa Rica | Nov 2019 |
| Tourist accommodation | |||
Kenya | Jan 2021 | 1.5% | Digital interfaces | |||
India | Jun 2016 | 6% | Advertising | Rs 2 cores | ||
Indonesia | Mar 2020 | TBC | Ecommerce | |||
Israel | Proposed | 3-5% | Digital interface; advertising; user data | |||
New Zealand | Proposed | 2-3% | Social media; Content sharing; Search engine; user data; Intermediation; | Global NZ$1.1bn; | ||
Paraguay | Jan 2021 | 15% | Digital services (non-residents only) |
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| South Africa | Proposed | To mirror Turkish model | ||||
Tunisia | Jan 2020 | 3% | Apps; digital services (non-resident only) | - | ||
Uruguay | Jan 2018 | - | Digital services (non-resident only) |
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Zimbabwe | Jan 2019 | 5% | Digital and ecommerce |
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