Digital Services Tax Global Map

Where countries levy a turnover tax on digital services — the policy at the centre of the latest US trade dispute, distinct from VAT/GST on consumer purchases.

What counts as a Digital Services Tax (DST)?

A turnover tax on revenues from in-scope digital activities (advertising, marketplaces, user data, streaming, etc.). Not VAT/GST, equalisation levies, or withholding on invoices.

Three types on this map

Classic DST — large-group turnover tax (typically €750m+ global revenue thresholds). Applies to any qualifying firm; this is what the US–EU dispute targets.

Non-resident DST — turnover tax on foreign digital providers serving local users only (common in Africa & Latin America).

Sector levy — narrow streaming / audiovisual charge, not a full-platform DST.