France: Digital Services Tax
(GAFAM Tax) Raised from 3% to 15%
On 22 October 2025, France’s National Assembly approved Amendment I-CF1827 to the 2026 Finance Bill, raising the Digital Services Tax from 3% to 15% and increasing the global revenue threshold from €750 million to €2 billion.
- Fair contribution: Align taxation with revenues generated by major digital platforms in France.
- Fiscal sovereignty: A proportionate response to U.S. tariffs and a reaffirmation of France’s tax independence
- Revenue impact: DST yielded about €700 million in 2024; the increase is expected to boost receipts (per the explanatory note).
- Bridge to multilateral rules: A transitional measure pending the OECD’s global framework
https://www.assemblee-nationale.fr/dyn/17/amendements/1906A/CION_FIN/CF1827
https://www.assemblee-nationale.fr/dyn/17/amendements/1906A/CION_FIN/CF1827.pdf
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