Austria (AT)5%Online advertisingEUR 750 million (USD 878 million)EUR 25 million (USD 29 million)Implemented (Effective from January 1, 2020); joined statement on October 21, 2021, that repeal of the DST would be contingent on Pillar One implementation.
Belgium (BE)3%· Selling of user data· Selling advertising space on a digital platform· Digital intermediation services facilitating the exchange of supplies of goods or servicesEUR 750 million (USD 878 million)EUR 5 million (USD 5.9 million)Announced/Shows Intention (A DST was first introduced in January 2019 but was rejected in March 2019; an adjusted DST proposal was reintroduced in June 2020. On January 31, 2025, five Belgian political parties agreed on a coalition program outlining their position on a DST). Expected to introduce one if global or European consensus is not reached by 2027.
Czech Republic (CZ)5%· Online advertising· Transmission of user data· Digital interface to facilitate the provision of supplies of goods and services among usersEUR 750 million (USD 878 million)CZK 100 million (USD 4.8 million)Proposed/Stalled (There was a proposed amendment to reduce the tax rate from 7% to 5%. However, the discussion on the bill has stalled and there is support for a DST solution at the OECD level).
Denmark (DK)2% (3% surcharge)On-demand, audio-visual media service providersDKK 15 million (USD 2.35 million) or audience constituting more than 1% of the total number of users of streaming services in DenmarkImplemented (Effective from January 1, 2024. There is an additional 3% surcharge for companies that invest less than 5% of their Danish revenues in Danish content. On May 20, 2024, Denmark introduced a revised version of its DST).
Finland (FI)The Finance Ministers of Denmark, Finland, and Sweden released a joint statement on digital tax, indicating that the digital and traditional economy should be taxed where value is created, and any solution reached should be a consensus-based OECD solution.
France (FR)3%· Provision of a digital interface· Advertising services based on users’ dataEUR 750 million (USD 878 million)EUR 25 million (USD 29 million)Implemented (Retroactively applicable as of January 1, 2019. The 2020 DST collection was delayed to the end of 2020. On September 12, 2025, the French Constitutional Council upheld France’s DST as constitutional. On November 24, 2025, the National Assembly voted against the 2026 Finance Bill that would have increased the DST rate from 3% to 6%); joined statement on October 21, 2021, that repeal of the DST would be contingent on Pillar One implementation.
1.20%Paid and free access to recorded music and online music videosEUR 20 million (USD 23.4 million)Implemented (January 1, 2024. Due on amounts exceeding EUR 20 million).
Germany10%Advertising revenueAnnounced/Considered (On June 3, 2025, Germany considered a 10% digital advertising tax).
Hungary (HU)7.50%Advertising revenueHUF 100 million (USD 321,100)Implemented (Effective from July 1, 2019. As a temporary measure, the advertisement tax rate has been reduced to 0%, effective from July 1, 2019, through June 30, 2026).
Italy (IT)3%· Advertising on a digital interface· Multilateral digital interface that allows users to buy/sell goods and services· Transmission of user data generated from using a digital interfaceImplemented (Effective from January 1, 2020. In November 2022; on October 15, 2024, the Italian government approved the draft 2025 Budget Law, which eliminated from January 2025 the revenue thresholds, which required companies to have worldwide revenues of at least EUR 750 million and at least EUR 5.5 million from digital services in Italy to be liable for DST). Joined statement on October 21, 2021, that repeal of the DST would be contingent on Pillar One implementation. On March 20, 2024, the Italian Economy Minister announced that Italy might retain and modify its DST if Pillar One is not implemented.
Latvia (LV)3%—Announced/Shows Intention (The Latvian government commissioned a study to determine the increase of tax revenue based on the assumption that the country levies a 3% DST. However, no further action has been taken for now).
Netherlands (NL)On October 24, 2023, the Dutch State Secretary wrote to the Dutch Parliament saying that an EU DST should be considered as an alternative to the OECD’s Pillar One, Amount A if a global agreement is not reached.
Norway (NO)—-Announced/Shows Intention (Norway plans to introduce a unilateral measure if the OECD does not reach a consensus solution; no announcements since the inclusive framework agreement).
Poland (PL)1.50%Audiovisual media service and audiovisual commercial communication–Implemented (Effective from July 2020; there is a separate proposal to introduce a 7% levy on digital sector enterprises with a significant digital presence in the territory of Poland. Additionally, a 5% levy on advertisement revenues is also discussed).
3.00%Digital advertisements, multilateral digital interfaces, and monetization of user data.EUR 1 billion (USD 1.17 billion)PLN 25 million (USD 6.9 million)Proposed (On January 27, 2026, the Polish Ministry of Digital Affairs announced its submission of a draft bill proposing a compensatory tax on certain digital services. The tax rate would be capped at 3% of revenue from specified services, reduced by corporate income tax owed).
Portugal (PT)4%, 1%Audiovisual commercial communication on video-sharing platforms (4%), subscriptions for video-on-demand services (1%)Implemented (Effective from February 2021).
Slovakia (SK)–Announced/Shows Intention (The Ministry of Finance opened a consultation on a proposal to introduce a DST on revenue of nonresidents from provision of services such as advertising, online platforms, and sale of user data. On August 18, 2025, Slovakia’s Ministry of Investments proposed introducing a DST that would remain in effect until a multilateral agreement under Pillar One is reached).
Slovenia (SI)—-Announced/Shows Intention (The Ministry of Finance announced a government proposal to submit a draft bill to the National Assembly introducing a digital services tax by April 1, 2020; however, there has been no development so far).
Spain (ES)3%· Online advertising services· Sale of online advertising· Sale of user dataEUR 750 million (USD 878 million)EUR 3 million (USD 3.5 million)Implemented (Effective from January 16, 2021); joined statement on October 21, 2021, that repeal of the DST would be contingent on Pillar One implementation.
Sweden (SE)The Finance Ministers of Denmark, Finland, and Sweden released a joint statement on digital tax, indicating that the digital and traditional economy should be taxed where value is created, and any solution reached should be a consensus-based OECD solution.
Turkey (TR)5%Online services including advertisements, sales of content, and paid services on social media websitesEUR 750 million (USD 878 million)TRY 20 million (USD 442,000)Implemented (Effective from March 1, 2020; the president can reduce the DST rate as low as 1% or increase it as much as 15%. The rate was 7.5% until December 31, 2025, 5% in 2026, and will be 2.5% beginning January 1, 2027); agreed to same terms of the joint statement on October 21, 2021, that repeal of the DST would be contingent on Pillar One implementation.
United Kingdom (GB)2%· Social media platforms· Internet search engine· Online marketplaceGBP 500 million (USD 676million)GBP 25 million (USD 33.81 million)Implemented (Retroactively applicable as of April 1, 2020); joined statement on October 21, 2021, that repeal of the DST would be contingent on Pillar One implementation. The UK Treasury agreed to develop a contingency plan if the country’s DST needs to be extended beyond 2025. Since Pillar One has not yet been implemented, the DST remains as an interim measure.
