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]

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]

• Taxation of digital goods
• Internet tax