Belgian lawmakers have introduced legislation proposing a 3% digital services tax on major tech companies starting 1 January 2027, targeting firms with global revenues exceeding EUR 750 million and Belgian taxable income above EUR 3 million.Â
The Belgian members of the lower house submitted bill No. 56K1491001 to the parliament on 17 April 2026, which outlines a proposal to establish a digital services tax 9DST) in Belgium targeting global technology giants from 1 January 2027.
The legislation is said to be inspired by existing frameworks in France and Spain and suggests a 3% levy on revenues derived from targeted online advertising, data sales, and digital intermediary services. This tax would specifically apply to large groups with a global turnover exceeding EUR 750 million and annual Belgian taxable income over EUR 3 million.
Under the bill, the tax applies to revenues derived from three categories: targeted online advertising, digital intermediation services that facilitate interactions between users and providers of goods or services via digital interfaces, and the transmission, provision, or sale of user-generated data.
Declarations must be filed and the tax paid to the federal tax administration (SPF Finances) no later than the last day of the third month following the close of the financial year.
