digitaalmaksed

Digitaalmaksed refer to taxes that target digital services and income generated by online platforms, typically implemented as digital services taxes (DST) or similar unilateral levies. These taxes are usually applied by individual countries to companies that earn substantial revenues from digital activities within the country, even if those companies have limited physical presence there. The concept emerged as governments sought to address perceived gaps in original corporate taxation rules caused by digital business models.

Most digitaalmaksed are revenue-based taxes that focus on specific digital activities. Common targets include online advertising revenues, intermediation or marketplace services, and the monetization of user data. The tax base is often gross revenue from the relevant activity, with thresholds that limit application to large multinational companies. Rates typically range from around 1 to 4 percent, though exact figures and scope vary by jurisdiction. Some schemes apply only to activities with users in the country, while others add global revenue or regional thresholds.

The policy rationale behind digitaalmaksed is to ensure that digital companies contribute to the tax systems of markets where they generate value, addressing concerns about how digital business models convert user data and attention into profits. Critics have pointed to issues such as double taxation, compliance complexity for smaller firms, and potential distortions to competition. Unilateral measures have often been described as temporary steps while international consensus evolves.

Notable examples include France, the United Kingdom, and Italy, which implemented DST-like measures in the late 2010s and early 2020s. Many countries introduced digitaalmaksed during the transition toward broader reforms under OECD-led Pillar One and Pillar Two proposals, which aim to reallocate taxing rights and set a global minimum corporate tax. The development of these rules continues to influence national digital tax policies.