What is a digital services tax (DST)?

A DST is a tax on revenues of large digital companies from services involving user participation, such as online marketplaces, social media, and search advertising. Rates typically range from 2–3% of gross revenues.

Will DSTs be replaced by the OECD Pillar One agreement?

The OECD Pillar One agreement aims to reallocate taxing rights to market countries. If enacted, most countries agreed to remove their DSTs. Implementation has been delayed repeatedly.

Digital Services Tax by Jurisdiction Tool

Compare Digital Services Taxes (DST) across 30+ jurisdictions. UK charges 2% on search/social/marketplaces above £500M global revenue. France 3%, India 6% equalisation levy, Italy 3%, Spain 3%.

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Frequently Asked Questions

What is a digital services tax (DST)?

Will DSTs be replaced by the OECD Pillar One agreement?