Cat-15 · E-Invoicing / VAT / ViDA

Digital Services Tax Exposure Calculator

Calculate Digital Services Tax (DST) exposure across UK (2%), France (3%), Italy (3%), Austria (5%), Spain (3%), and India (2% Equalisation Levy). Includes OECD Pillar 1 overlap assessment. Enter global and per-country revenues to determine threshold liability. Outputs per-country DST amount and compliance Policy Mandate JSON. Client-side. Zero PII.

Last Reviewed · 2026-05-12
DST Digital Economy OECD Pillar 1 Export Policy Mandate Client-Side
🔒 All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only.
UK DST2% · Finance Act 2020
France TSN3% · Loi n°2019-759
Italy IDSD3% · Legge 160/2019
OECD Pillar 1Amount A — status uncertain
Last Reviewed: 2026-05-08 · Rates effective May 2026
Revenue Inputs
EUR
Used for global threshold tests (UK: GBP 500m, FR/IT/AT/ES: EUR 750m)
Revenue type
Per-Country Revenue (EUR)
DST Exposure Results
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Enter revenue figures and click Calculate DST Exposure.
Sources & References
  1. UK Finance Act 2020 — Digital Services Tax at 2% on qualifying revenues (online marketplace, digital advertising, social media). Thresholds: GBP 500m global annual revenues; GBP 25m UK revenues. Effective from 1 April 2020. HMRC DST Manual DSTM.
  2. France Loi n°2019-759 du 24 juillet 2019 — Taxe sur les Services Numériques (TSN) at 3% on digital advertising and online intermediation revenues. Thresholds: EUR 750m global; EUR 25m France. Retroactive to 1 January 2019.
  3. Italy Legge 27 dicembre 2019 n.160 (Bilancio 2020) — Imposta sui Servizi Digitali (IDSD) at 3% on digital advertising, online intermediation, and data transmission. Thresholds: EUR 750m global; EUR 5.5m Italy. Effective 1 January 2020.
  4. Austria Digitalsteuergesetz 2020 (DiStG 2020) — 5% on digital advertising services only (online advertising). Thresholds: EUR 750m global; EUR 25m Austria. Highest DST rate in Europe.
  5. Spain Ley 15/2020 de 15 de octubre — Impuesto sobre Determinados Servicios Digitales (IDSD) at 3% on online advertising, online intermediation, and user data transmission. Thresholds: EUR 750m global; EUR 3m Spain (lowest country-specific threshold).
  6. India Finance Act 2016 (amended 2020) — Equalisation Levy: 6% on digital advertising services (reduced scope); 2% on e-commerce operators for goods/services supplied to Indian users. No global threshold; 2% applies to non-resident e-commerce operators without PE in India with INR 2 crore revenue from Indian users.
  7. OECD/G20 Pillar 1 — Amount A: proposed reallocation of residual profit for large multinationals (global revenue > EUR 20bn; profit margin > 10%). Intended to replace unilateral DSTs. Negotiations ongoing as at May 2026 — agreement reached in principle but not yet in force. Companies subject to DST may receive credit against Amount A (if Pillar 1 enacted).