Global Daily Tax News, Belgium Tables Law For New Digital Services Tax, (Apr 28, 2026)

Draft legislation has been tabled in Belgium's parliament for the introduction of a new digital services tax, which would be effective from January 1, 2027.

The levy would apply at a rate of three percent on: companies deriving income from providing online advertising services to consumers in Belgium; platforms and apps providing digital intermediation services; and those deriving income from monetizing Belgian residents' user data.

Taxpayers would be liable to the new levy if a group's consolidated turnover is EUR750m or more annually, if they derive income from the aforementioned services of EUR3m or more each year.

The tax would be payable alongside an annual return within three months from the end of the financial year in question.

The draft legislation was tabled in parliament on April 17, 2026.