Digital Equalization Levy (DEL)

Tax Glossary Definition

Digital Equalization Levy (DEL)

Digital Equalization Levy (DEL) – The Digital Equalization Levy (DEL) is a tax imposed on digital transactions to ensure that multinational digital companies pay fair taxes in the countries where they earn revenue, even without a physical presence. It primarily targets online advertising, e-commerce, and other digital services.

Example: India imposes a 2% equalization levy on revenues earned by foreign e-commerce operators from Indian users.

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