Digital Services Tax DST Global Tracker

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
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 R$100m
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; Canada C$40m
Costa Rica	Nov 2019		Tourist accommodation
Kenya	Jan 2021	1.5%	Digital interfaces
India	Jun 2016	6% 2%	Advertising Ecommerce (foreign)	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; NZ NZ$3.5m
Paraguay	Jan 2021	15%	Digital services (non-residents only)
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)
Zimbabwe	Jan 2019	5%	Digital and ecommerce

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.

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