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Denmark imposes 2% streaming TV levy January 2024

Latest country to impose tax on foreign streamers to support local TV production; will not contravene OECD BEPS Pillar 1

Denmark is joining Switzerland, Portugal and Spain with a 2% turnover tax on non-resident providers of streaming TV and films. This will rise to 5% if the provider invests less than 5% of its Danish revenues in Danish-language content.

The implementation date is 1 January 2024.

The levy is not imposed on news or sport content. Nor on other content where the provider has no editorial control.

France has a long-standing charge, too. This includes Netflix, Amazon Prime and Disney+.  Netflix is already a local producer, being a partner on the political drama, Borgen.

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The Danish Ministry of Taxation believes that this tax will not contravene the agreement struck by 137 countries in October 2021 at OECD Pillar 1 unilateral digital services taxes.

European taxes on streaming films and TV

  • France and Italy require up to 20% of turnover to be invested locally
  • Switzerland as voted for a 4% charge
  • Portugal has imposed a 1% charge
  • Romania is proposing a levy to subsidise local film making

Europe Digital Services Taxes (DST)

Country Status Rate Annual sales threshold Scope
In-country income Global income
EU Digital Levy Paused 3% EU €50m €750m Marketplaces; advertising
Austria Jan 2020 5% €25m €750m Advertising
Belgium Paused 3% €5m €750m Advertising; Intermediation; Data Transmission
Czech Proposed 5% CZK 100m €750m Advertising; digital services
Denmark Jan 2024 2% Streaming video
France Jan 2019 3% €25m €750m Digital interface; advertising; user data
Greece Jul 2019 Nil n/a Tourist accomodation
Hungary Jul 2019 0% to Dec 2022; then 7.5% HUF 100m n/a Media content; Advertising
Italy Jan 2020 3% €5.5m €750m Advertising; digital interfaces; user data
Latvia Paused 3% €750m Digital interface; advertising; user data
Norway Paused Subject to progress on OECD plans
Poland Jul 2020 1.5% Streaming media and Audiovisual media service and audiovisual commercial communication
Poland 2 Proposed 7% Digital services
Portugal Feb 2021 1.5% Video-sharing platforms and subscription TV streaming (1%)
Portugal 2 Proposed 7% Streaming video services
Slovenia Proposed Advertising; user data
Spain Jan 2021 3% €3m €750m Advertising; user data
Turkey Mar 2020 7.5% TRY 20m €750m Advertising; Content; social media
UK Apr 2020 2% UK £25m £500m Marketplaces; Social media; search engines


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