Digital services taxes (DST) by country

The living map of digital services taxes: which countries have them, at what rates (1.5% to 7.5% in Europe), which repeal them under U.S. trade pressure and what happens with the OECD's Pillar One, the multilateral deal meant to replace them and now stalled. Each entry documents the country, the rate, the instrument and the geopolitical factor — because since 2025, digital taxation is decided as much in parliaments as in tariff negotiations with Washington.

Snapshot · June 12, 2026

tax-map milestones documented

→ About half of European OECD countries have a DST announced, proposed or in force (rates from Poland's 1.5% to Hungary/Turkey's 7.5%; Hungary at 0% until Jun-2026); Canada formally repealed its tax on Mar 26, 2026 after Washington's trade pressure; the OECD's Pillar One remains stalled after the U.S. withdrawal from the Inclusive Framework (Jan-2025), leaving the system in unstable equilibrium: unilateral taxes versus tariff threats

Evolution

Documented events (3)

January 20, 2025 US confirmed

The U.S. exits the OECD Inclusive Framework and singles out seven countries' DSTs: Pillar One is orphaned

On January 20, 2025, an executive order withdrew the U.S. from the OECD Global Tax Deal and expressly singled out the digital services taxes of Austria, Canada, France, Italy, Spain, Turkey and the UK. With the American exit, Pillar One —the nearly thousand-page treaty that would have reallocated taxing rights over ~$200 billion of multinationals' revenue and removed current and future DSTs— stalled: as the International Tax Observatory summed up, 'The US wanted to minimize compliance costs. Others wanted taxing rights.' The structural consequence: digital taxation returns to bilateral terrain, unilateral tax versus tariff threat.

Tax Policy Center — Primer on DSTs and the OECD two pillars (EO 20-ene-2025) ↗ Bloomberg Law — OECD digital tax talks overshadowed by 'US fatigue' ↗

May 4, 2026 EU confirmed

The European map as of May 2026: eight DSTs in force in the EU, rates from 1.5% to 7.5% and six countries queued

The Tax Foundation's May 2026 cut draws the map: France, Spain, Italy, Austria, Denmark, Hungary, Poland and Portugal have DSTs within the EU, plus the UK, Switzerland and Turkey outside; Belgium, Czechia, Latvia, Slovakia, Slovenia and Norway have announced plans. Rates run from Poland's 1.5% to Hungary's and Turkey's 7.5% — with Hungary reduced to 0% until June 2026, the date to watch this month. The October 2021 agreement among Austria, France, Italy, Spain, the UK and the U.S. to roll back DSTs upon Pillar One's implementation has lapsed, and half of European OECD countries keep, propose or announce the tax despite renewed tariff threats — proof that, absent a multilateral solution, the revenue incentive beats trade deterrence.

Tax Foundation Europe — Digital services taxes in Europe, 2026 ↗ IndexBox — DST in Europe 2026: rates, countries and OECD reform ↗

March 26, 2026 CA confirmed

Canada formally repeals its 3% DST: the textbook case of tariff pressure

On March 26, 2026, Canada formally repealed its 3% digital services tax, whose withdrawal it had announced on June 30, 2025 — two days after President Trump walked out of trade negotiations calling the levy discriminatory; talks resumed the day after the announcement. The full chronology makes it a textbook case: Canada was one of five countries (out of 138) that rejected the OECD's DST moratorium demanding a firm Pillar One timeline; it enacted the tax in June 2024 retroactive to 2022; the first return was due exactly on the withdrawal-announcement day; and it was never collected. GST/HST and provincial taxes on digital services remain intact — as does the underlying question: how to tax platforms with massive users and zero physical presence.

VATCalc — Canada rescinds 3% Digital Services Tax ↗ SmartSMSSolutions — Digital Services Tax Canada 2026: what happened ↗

Methodology

Type: event-log
Construction: Multi-source verified
Cadence: event-driven