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French DST Rate Increase Proposed

25 October 2024

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Proposed Changes

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France

Members of the French National Assembly have proposed an amendment to the draft Finance Bill for 2025 to increase the French digital services tax (DST). Currently levied at a rate of 3%, it is proposed that the DST rate be increased to 5%, which is estimated to create more than EUR 500 million in additional revenue in 2025. The future of the proposed amendment is uncertain considering the rejection of an earlier proposal to increase the DST rate to 6%, although this proposal will reportedly be reintroduced.