Policy paper

Digital Services Tax Review

The report explores the implementation of the Digital Services Tax to date focusing on the performance, administration, and impacts of the tax.

• From: HM Treasury
• Published: 26 November 2025

Documents

Digital Services Tax Review Report

Ref: ISBN 978-1-917638-70-8

PDF, 224 KB, 22 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Delivering on the statutory requirement under the Finance Act 2020, the government laid before Parliament today a report on the Digital Services Tax (DST). The DST is an interim measure in response to the challenges posed by the digitalisation of the economy to the international corporation tax system. The UK’s position remains to remove the DST once an appropriate global solution that would address these challenges is in place. Five years since the implementation of DST, the government presents a review of its performance and administration, including observed impacts in relevant markets.

Published 26 November 2025