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Global Digital Services Tax (DST) Tracker

Last Updated: 15/02/2023

Full Citations to Domestic Laws

Links to Domestic Legislation

Covers DSTs, Digital Withholding Taxes and Digital PEs

image showing the world map with locations of enacted and proposed digital service taxes


How to Use the Global DST Tracker

Either use the drop-down list to choose a jurisdiction or use your mouse to hover and/or click on a jurisdiction. 

It then provides current information on the direct tax treatment of digital services in that jurisdiction.

image showing drop-down list of countries for the Global DST Tracker
image showing mouse hovering over India in the Global DST Tracker



Argentina has enacted a digital services withholding tax at a 35% rate (8% when subject to VAT). It applies to foreign currency transactions for digital services.

This was enacted by Resolution No. 4815/2020.


Austria’s Digital Tax Act, 2020, has enacted a digital services tax at a 5% rate.

It applies to digital advertising services where an MNE has global revenue exceeding 750 million euros and revenue from digital advertising in Austria of more than 25 million euros.

Digital advertising is treated as being sourced in Austria when the device on which it appears has an Austrian IP-Address and its content and design is aimed at domestic users.
Digital advertisements include:
• banner advertising.
• search engine advertising; and
• comparable advertising services.


Bangladesh has enacted a digital services withholding tax Under Section 56 of the Income Tax Ordinance, 1984. The rate varies from 7.5% to 30%. It applies to the sale of digital goods or services to consumers in Bangladesh.


Bill 2358/2020, includes a proposal to create the Contribution of Intervention in the Economic Domain on the gross revenue of digital services provided by large technology companies (Cide-Digital).

It applies to digital advertising activities, digital platforms and user data transmission where global revenue exceeds R$ 3 billion and R$ 100 million in Brazil.

Rates are:

 1% on gross revenue up to R$ 150,000,000;
 3% on gross revenue that exceeds R$ 150,000,000 up to R$ 300,000,000; and
 5% on gross revenue that exceeds R$ 300,000,000.


Canada has proposed a 3% digital services tax for companies that have global revenue of over 750 million Canadian Dollars and revenue in Canada from digital services that exceeds 20 million Canadian dollars.

Digital services include online marketplace services revenue, online advertising services revenue, social media services revenue, and user data revenue.


Amendments to the 2022 Tax Reform Law, include proposals (later enacted in Article 57 of Law 2277 of 2022 on December 13, 2022) to deem there to be a significant economic presence in Colombia on the provision of certain digital services in Colombia.

This applies to:

  • online advertising;
  • digital content;
  • streaming;
  • monetization of information and/or user data;
  • intermediation platforms;
  • digital subscriptions;
  • data management;
  • search engine licensing or services;
  • online education/training;
  • provision of the right to use or exploit intangibles; and
  • any other service provided through a digital market.

A significant economic presence can also apply where a foreign company sells goods with a total amount exceeding approximately USD 259,000 per year to Colombian users.

Companies with a significant economic presence in Colombia will be subject to a 10% withholding tax unless they opt to file a domestic tax return (in which case they would be taxed at 3% on their gross Colombian income.


Title 6(3) of the Finance Act, 2020, extended the definition of domestic source royalties in Article 111A bis of the General Tax Code. As such, a 10% withholding tax applies on video streaming services paid to non-resident suppliers.

Côte d’Ivoire

Côte d’Ivoire enacted a digital streaming tax at a 3% rate in Article 26 of the Finance Act, 2014 (as amended). It applies to revenue (ie no tax deductions) from the electronic provision of video streaming in Côte d’Ivoire.

Czech Republic

The Czech Republic has proposed a digital services tax at a rate of 3% or 5%. It will apply to companies that have global revenue above 750 million euros and revenues from digital services in the Czech Republic of more than 100 million CZK.

There is an exemption for companies that do not generate more than 10% of their European revenue from digital services in the Czech Republic.

Services within the scope of the proposed DST include:

  • targeted advertising on a digital interface (at least CZK 5M sourced from the Czech Republic);
  • the transmission of data about users (at least CZK 5M sourced from the Czech Republic;
  • market places that facilitate the provision of supplies of goods and services among users (where the number of users exceeds 200,000).


On August 15, 2022, the Danish Minister of Culture published a draft bill introducing a cultural levy on the turnover generated by Danish and EU-based digital streaming and on-demand platforms and services in Denmark.

The cultural levy will only apply to on-demand media service providers that have an annual turnover of more than 15 million Danish krone.

The levy is to be charged at 6% on the gross revenue from on-demand audio-visual media supply of films, fictional series, and documentary programs.

The Danish government states that the proposed cultural levy is not contrary to Pillar One of the OECD Two-Pillar Solution. 


Law No. 2019-759 of 24 July 2019 provides for a digital services tax at a 3% rate.

It applies to gross revenues from

  • the provision of a digital interface such as market places and intermediation services; and
  • targeted advertising and transmission of data collected about users for advertising purposes.

It only applies to companies that have global revenue of more than 750 million Euros and revenue from digital services in France of more than 25 million Euros.


Advertising Tax

Under Section 1(1)(e) of the Advertising Tax Law, Hungary applies an advertising tax to internet advertising that is predominantly in Hungarian or on a predominantly Hungarian language website.  Under Section 5(1), the rate of Advertising Tax is  7.5% on sales revenues from advertising in Hungary that exceed HUF 100 million. However, under Article 5/A the rate has been reduced to 0% for the period December 31, 2019 to December 31, 2023 (extended from December 31, 2022 by Section 62 of Act XLV of 2022).

Retail Tax

Under Section 1(2)(e) of the Retail Tax Law, 2020, a Retail Tax applies to foreign residents that make retail sales in Hungary that are not subject to sales tax.  Section 6 provides that the rate is

  • 0% for the part of the tax base not exceeding HUF 500 million,
  • 0.1% for the part of the tax base exceeding HUF 500 million but not exceeding HUF 30 billion,
  • 0.4% for the part of the tax base exceeding HUF 30 billion but not exceeding HUF 100 billion,
  • 2.7% for the part of the tax base exceeding HUF 100 billion.


India applies a variety of measures to the provision of digital services by non-residents.

Equalisation Levy

There are two Equalisation Levies in India established under Finance Act, 2016 (as amended by Section 153 of Finance Act, 2020).

1. Section 165 of Finance Act, 2016 establishes a 6% equalisation levy on ‘specified services’ received by a non-resident from

  • a person resident in India and carrying on business or profession; or
  • a non-resident having a permanent establishment in India

providing the gross revenue equals or exceeds INR 100,000 annually.

Specified services are defined in Section 164 of Finance Act, 2016, as online advertising, any provision for digital advertising space or any other facility or service for the purpose of online advertising.

2. Section 165A of Finance Act 2016 established a 2% equalisation levy on revenue received by an e-commerce operator from e-commerce supplies made to a person resident in India or a person who buys e-commerce goods or services using an Indian IP address.

The 2% equalisation levy is not charged where the e-commerce provider has a personal establishment in India, if the 6% equalisation levy applies or if the revenue is less than INR 200,000 annually.

Under Section 164 of Finance Act, 2016, e-commerce supplies subject to the 2% equalisation levy include:

  • the online sale of goods owned by the e-commerce operator;
  • the online provision of services provided by the e-commerce operator; and
  • any of the above facilitated by the e-commerce operator (eg online marketplaces).

Significant Economic Presence

Under Section 9 of the Income Tax Act, 1961, a foreign entity with a significant economic presence is subject to corporate income tax. Section 5 of Finance Act 2020 expanded the definition to include income from advertisements that target Indian consumers, income from the sale of data collected from India and income from any related sale of goods or services.

Withholding Tax

Under Section 194-O of the Income Tax Act, 1961, a 1% withholding tax applies on the gross amount from the sale of goods or provision of services facilitated an electronic platform. There is an exemption on payments made to individuals where the gross amount does not exceed INR 0.5 million.


Significant Economic Presence

Regulation No. 1 of 2020 provides for foreign digital services providers to be subject to Indonesian corporate income tax if they have a significant economic presence in Indonesia. This will be based on gross global revenue, revenue in Indonesia and the number of active members in Indonesia. However, implementing regulations to give effect to this have not yet been issued.

Electronic Transaction Tax

Regulation No. 1 of 2020 also provides that if corporate income tax is not levied under the above significant economic presence test, an Electronic Transaction Tax can apply to the provision of digital goods and services. However, again implementing regulations have not yet been issued.


Under Circular No. 4/2016, foreign e-commerce providers are subject to Israeli corporate income tax if they have a significant digital presence in Israel. This is based on an analysis of the method of operating in Israel, including whether they carry on business in Israel mainly through the internet, the use of the Israeli language, selling to Israeli customers and using local currency.


Budget Law 2020 provides for a 3% digital services tax on gross revenue from:

  • online advertising
  • digital marketplaces that facilitate the sale of goods or services
  • the transmission of user data generated from a marketplace.

The Digital Services Tax applies to resident and non-resident companies where they have global revenue of at least 750 million Euros and revenue from digital services supplied in Italy of at least 5.5 million Euros.

It has been reported that the Italian Treasury is considering increasing the DST rate to 6% in the 2023 Budget Law. 


Kazakhstan has proposed an online payments tax on money transfers for the provision of digital goods and services. No rate has yet been provided.


Finance Act No. 15 of 2019  (as amended by Finance Act, 2021) expanded the scope of Kenyan tax to include income derived through a digital marketplace. Section 7 of Finance Act, 2022, excludes a non-resident with a permanent establishment in Kenya from the digital service tax.

The Income Tax (Digital Service Tax) Regulations, 2020, provide for a 1.5% digital services tax to apply to

  • downloadable digital content including downloadable mobile applications, e-books and films;
  • over-the-top services including streaming television shows, films, music, podcasts and any form of digital content;
  • sale of, licensing of, or any other form of monetising data collected about Kenyan users which has been generated from the users’ activities on a digital marketplace;
  • provision of a digital marketplace;
  • subscription-based media including news, magazines and journals;
  • electronic data management including website hosting, online data warehousing, file-sharing and cloud storage services;
  • electronic booking or electronic ticketing services including the online sale of tickets
  • provision of search engine and automated held desk services including supply of customised search engine services;
  • learning including online courses and training; and
  • any other service provided through a digital marketplace.


Notification 0541, issued in February 2022 expands the scope of Laos taxation to include revenue from e-commerce and digital platform services which are subject to profit tax.


Under Section 109 of the Income Tax Act, a 10% withholding tax rate applies to Malaysian-source royalty income derived by a non-resident. Practice Note 1/2018 provides that the purchase or use of web applications to for online advertising is subject to the 10% tax as a royalty.

Other e-commerce services provided by non-residents can be subject to tax under the general income tax regime or subject to withholding tax under Section 109B of the Income Tax Act.


Under Article 113-A of the Income Tax Law, withholding tax applies to payments from marketplaces to Mexican individuals on income obtained through an online marketplace. The rates are:

  • Ground transportation services of passengers and delivery of goods – 2.1%.
  • Accommodation services –  4%.
  • Sales of goods and services – 1%.


Nepal’s 2022 Finance Act (issued in accordance with the 2022/2023 Budget) provides for a digital services tax levied at a rate of 2% on the gross revenue from digital services provided to consumers in Nepal. It is effective from July 17, 2022, and applies where a foreign service provider supplies digital services with revenue exceeding 2 million NPR.


Section 4 of Finance Act 2019 introduces a new Section 13(2)(c) into the Companies Income Tax Act, to provide that profits of a non-resident company are deemed to be sourced from Nigeria (and therefore within the scope of Nigerian corporate income tax) where they arise from electronic commerce, application stores, high frequency trading, electronic data storage, online adverts, participative network platforms and online payments to the extent that a company has significant economic presence in Nigeria and the profits are attributable to that activity.
Section 4 of Finance Act, 2021 then added a new Section 30(1)(b)(iia) into the Companies Income Tax Act to provide that where a company has a significant economic presence in Nigeria and derives profits from the above activities, the tax authority can charge tax on a fair and reasonable percentage of that part of the turnover attributable to that presence (ie deemed profit) where the trade or business produces either no assessable profits or assessable profits are less than might be expected to arise from that trade or business or  the true amount of the assessable profits of the company cannot be ascertained.
The Companies Income Tax (Significant Economic Presence) Order, 2020, provides further information on when there is a significant economic presence in Nigeria, including where:
  • a foreign company derives gross turnover or income of more than 25 million Naira from:
    • streaming or downloading services with a digital content;
    • transmission of data collected about Nigerian users generated;
    • provision of goods or services other than technical, management, consultancy or professional services; or
    • provision of intermediation services through a digital marketplace that links suppliers and customers in Nigeria;
  • the foreign company uses a Nigerian domain name (“.ng”) or registers a website address in Nigeria;
  • the foreign company has a purposeful and sustained interaction with persons in Nigeria by customizing its digital page or platform to target persons in Nigeria, including reflecting prices, billing and payment options in Nigerian currency.


Under Section 6 and Schedule 1 of the Income Tax Ordinance, 2001 (as amended by Section 53(A)(6) of the Finance Act, 2022), a 10% withholding tax applies for payments of offshore digital services. This includes online advertising, designing, creating, hosting or maintenance of websites, providing any facility or service for uploading, storing or distribution of digital content, online collection or processing of data related to users in Pakistan, any facility for online sale of goods or services, or any other online facility.


Article 9 of the Income Tax Law applies a 30% withholding tax to payments for digital services provided through the internet when the service is economically used or consumed in Peru.

Under Article 4-A of the Regulation to the Income Tax Law a digital service is any service that is made available to the user through the internet which is characterized as being essentially automatic and not viable in the absence of information technology.

The following are considered digital services (among others) under Article 4-A:

  • Software maintenance;
  • Customer technical support;
  • Data warehousing;
  • Hosting applications
  • Provision of application services;
  • Website hosting;
  • Electronic access to consulting services;
  • Online advertising;
  • Online auctions;
  • Distribution of Information;
  • Access to an interactive internet page (information, music, videos , games, activities); and
  • Interactive Training.


Tax on Streaming (Enacted)

Section 19(6a) of the Cinematography Act provides for a 1.5% tax on the gross revenue from streaming services in Poland. This is payable to the Polish Film Institute.

Digital Advertising Tax (Proposed)

A draft bill was proposed to levy a 5% annual tax on digital companies with global annual revenue of EUR 750 million or more that generate over EUR 5 million in online advertising revenue within Poland.

Digital Services Tax (Proposed)

draft bill was issued that provides for a 7% digital services tax on foreign companies with a significant digital presence in Poland. This includes foreign companies that:

  • have annual revenue from transactions with users in Poland that exceeds EUR 4 million; and
  • have global revenue exceeding EUR 750 million

This includes:

  • Online payment services;
  • Online advertising;
  • Providing digital content or communication services online;
  • Sales of goods and services through digital interfaces;
  • Transmission of user data; and
  • The provision of online marketplaces.


Article 10 of Law n. 74/2020 provides for:

  • an exhibition levy of 4% on the price paid for audiovisual commercial communication in streaming platforms in Portugal;
  • a 1% annual levy on providers of subscription video-on-demand services from revenue in Portugal. This does not apply to companies with less than 200,000 euros in relevent revenue or where they have less than  0.5% of active subscribers.

Sierra Leone

Section 9 of the 2021 Finance Act, introduced a 1.5% digital services tax on the gross revenue of resident taxpayers derived from digital transactions.

In addition, a 10.5% withholding tax applies to fees derived from providing digital services to a customer.


Under the draft Digital Services Tax Bill, a digital services tax is proposed on online advertising, online platforms and the sale of user data. However, no further details are yet available.


Law 4/2020, of October 15, on the Tax on Certain Digital Services, provides for a 3% on digital services including online advertising, online intermediation services, and the sale of user data generated through a digital interface. The DST applies to companies with global revenue exceeding EUR 750 million Euros and revenue from digital services in Spain exceeding 3 million Euros.

Effective January 1, 2023,  the Foral Law 38/2022 provides for the same DST regime as above for supplies of digital services in the Autonomous Community of Navarra.


Under the Decree on Income Taxation of Cross-Border Electronic Services Provided by Foreign Enterprises, withholding tax applies to electronic services provided by foreign service providers. The rate varies. Electronic services include services accessed via the internet and other electronic tools including online platforms.


Section 70 of Finance Act, 2022, provides for a 2% digital service tax where a non-resident person receives a payment that has a source in Tanzania from an individual that relates to a digital marketplace.

In addition, Section 59 of the 2022 Finance Act, amends Section 3 of the Income Tax Act, to expand the scope of ‘business’ to include a transaction or activity carried out through the internet or an electronic means including an electronic service or transaction conducted in the digital marketplace. This will therefore bring most e-commerce activities within the scope of Tanzania’s income tax.


Thailand has proposed a 5% withholding tax on e-commerce goods and services.


Article 27 of Finance Law, 2020, provides for a 3% digital services tax on revenue from sales of computer software and services provided over the internet to residents by non-resident suppliers.


The Corporate Tax General Communique (as amended by Communique No. 17/2019) provides for a 15% withholding tax on payments for digital advertising services.

Law 7194/2019 provides for a 7.5% digital services tax on gross revenue from digital services. This has a wide scope and includes digital advertising, digital content, streaming and online games.

This applies to companies with global revenue of more than 750 million Euros and revenue from digital services in Turkey of at least 20 million Turkish Lira.

United Kingdom

Part 2 of the Finance Act, 2020, provides for a 2% digital services tax which is levied on search engines, social media platforms and online marketplaces which derive revenue from UK users.

Only companies with global digital revenue of more than £500 million and with more than £25 million that is derived from UK users are subject to the digital services tax.

United States

Maryland has enacted a digital advertising tax in House Bill 732, as amended by House Bill 787. It applies to advertising on a digital interface including banner ads, search engine ads and other similar advertising where global revenue exceeds 100 million USD and revenues from these activities in Maryland exceed 1 million USD. The rate varies between 2.5% and 10%.

An Anne Arundel County Circuit Court judge struck down Maryland’s tax on digital advertising on October 17, 2022 (Comcast v. Comptroller).


Decree No. 144/018 expands the scope of Uruguay source income to audiovisual services provided via the internet, from abroad to Uruguayan users. This is subject to the standard 12% withholding tax.


Circular No.103/2014/TT-BTC provides for a foreign contractor withholding tax regime. Under this regime, non-resident e-commerce businesses are subject to withholding tax at rates varying from 2% to 10%.

However, Decree 91/2022/ND-CP of October 30, 2022, provides that e-commerce platform owners providing goods or services to households are required to report on a quarterly basis information on the family business and individuals involved in the sale of goods or providing services on the e-commerce platforms.


Article 3 of Finance Act, 2019, provides that income of a foreign domiciled satellite broadcasting service or an electronic commerce platform in Zimbabwe is deemed to be Zimbabwean source income and is subject to tax at a 5% rate. This only applies if the digital revenue in Zimbabwe is more than 500,000 USD.