Taxation

Bringing affordable mobile to all

Our mission is to promote policy best practice and commercial innovation to help make mobile services more affordable to more people, especially at the bottom of the pyramid.

Affordability is a key barrier to wider adoption of the mobile internet. It particularly impacts people in lower-income groups who are often faced with a trade-off between paying for mobile internet access or buying essential items for their families. Women are often disproportionately impacted by affordability issues.

The cost of mobile internet-capable devices and services is impacted by a whole range of factors, many of which are outside the direct control of the mobile industry. In particular, sector specific taxes, fees and other levies – including the upfront and recurring costs of mobile spectrum – have a significant impact on affordability. In some cases, government policies directly impact the prices paid by end users. In other cases, such policies inflate the upfront and recurring costs incurred by mobile operators that are ultimately passed on to the end user through higher prices.

The GSMA taxation policy team works with the mobile industry to promote policy best practice, support greater affordability and highlight the corresponding benefits to internet adoption, economic growth and social inclusion.

Asia Pacific & Greater China

Reforming mobile sector taxation in Pakistan

Documents

Tuesday 19 Mar 2019 | 2019 | Asia Pacific and Greater China | Research & Reports | Taxation |

Mobile telephone services are playing an increasingly important role in supporting economic growth and social inclusion across the world. Mobile penetration, and specifically 3G and 4G penetration, enhances digital connectivity by expanding internet and br

Reforming mobile sector taxation in Sri Lanka

Document

Wednesday 4 Jul 2018 | 2018 | Asia Pacific and Greater China | Research & Reports | Taxation |

Mobile telephone services are playing an increasingly important role in supporting economic growth and social inclusion in the developing world. Mobile penetration and affordability enhance digital connectivity by expanding internet ...

Digital inclusion and mobile sector taxation in India

Document

Tuesday 1 Dec 2015 | 2015 | Asia Pacific and Greater China | Digital Inclusion | Research & Reports | Taxation |

The mobile market in India is the second largest in the world, connecting over 480 million people, equivalent to 38% of the population. Mobile services deliver widespread social and economic benefits to the country and mobile will play ...

Digital inclusion and mobile sector taxation in Bangladesh

Document

Sunday 1 Mar 2015 | 2015 | Asia Pacific and Greater China | Digital Inclusion | Research & Reports | Taxation |

Since the award of the first licence in 1989, the mobile sector in Bangladesh has enabled 66 million Bangladeshis to gain access to transformative mobile technologies, including the mobile internet. The increase in mobile access has ...

Europe

Reforming mobile sector taxation in Uzbekistan

Document

Wednesday 24 Oct 2018 | 2018 | Europe | Research & Reports | Taxation |

Mobile telephone services are playing an increasingly important role in supporting economic growth and social inclusion across the world. Mobile penetration, and specifically 3G and 4G penetration, enhances digital connectivity by ...

Digital inclusion and mobile sector taxation in Europe: The experience in Hungary

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Wednesday 23 Mar 2016 | 2016 | Digital Inclusion | Europe | Research & Reports | Taxation |

Hungary is lagging behind the rest of the EU in the development of the digital economy and society. It has the lowest mobile penetration levels among members and only 26% of Hungarians have access to mobile internet. The mobile sector ...

Latin America

Reforming mobile sector taxation in Ecuador

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Tuesday 13 Nov 2018 | 2018 | Latin America & the Caribbean | Research & Reports | Taxation |

Mobile telephone services are playing an increasingly important role in supporting economic growth and social inclusion across the world. Mobile penetration, and specifically 3G and 4G penetration, enhances digital connectivity by ...

Reforming mobile sector taxation in Argentina

Document

Monday 20 Nov 2017 | 2017 | Latin America & the Caribbean | Research & Reports | Taxation |

Mobile telephone services play an increasingly important role in supporting and delivering development, economic growth and social inclusion. In Argentina, 2G connectivity is ubiquitous but the country has not ...

Taxing mobile connectivity in Latin America

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Saturday 17 Jun 2017 | 2017 | Latin America & the Caribbean | Research & Reports | Taxation |

This report explains how taxes levied on mobile services in Latin America exacerbates affordability issues, especially for those on lowest incomes. It also explores how, in a challenging investment environment, high taxes can restrict ...

Digital Inclusion and Mobile Sector Taxation in El Salvador

Documents

Tuesday 18 Apr 2017 | 2017 | Latin America & the Caribbean | Research & Reports | Taxation |

In 2016, around 80% of the population subscribed to mobile services, but growth in mobile penetration has slowed recently, leaving one in five Salvadorans still unconnected and over two thirds of subscribers yet to benefit from mobile ...

Digital inclusion and mobile sector taxation in Brazil

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Friday 17 Jun 2016 | 2016 | Digital Inclusion | Latin America & the Caribbean | Research & Reports | Taxation |

Mobile services in Brazil connect 70% of the population and deliver widespread socio-economic benefits. However, a number of barriers remain to connect the 65 million people in Brazil that still lack access to mobile services. ...

Digital inclusion and mobile sector taxation in Honduras

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Tuesday 19 Apr 2016 | 2016 | Digital Inclusion | Latin America & the Caribbean | Research & Reports | Taxation |

The mobile sector in Honduras has grown rapidly and today it reached 5.4 million users, or 66% of the population. However, barriers remain to the affordability of mobile services especially for the bottom of the pyramid. By affecting ...

Digital inclusion and mobile sector taxation in Colombia

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Friday 4 Nov 2016 | 2016 | Research & Reports | Taxation |

Mobile services today connect over 33 million people in Colombia, positioning the country as the fourth largest mobile market in Latin America. By contributing US$5.7 billion to the country’s economy, almost two per cent of GDP, mobile ...

Digital inclusion and mobile sector taxation in Mexico

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Monday 14 Sep 2015 | 2015 | Digital Inclusion | Latin America & the Caribbean | Research & Reports | Taxation |

Mobile services in Mexico connect over 47 million people, equivalent to 38% of the population, and deliver widespread social and economic benefits to the country. Mobile broadband has the potential to further support the growth of the ...

Middle East & North Africa

Reforming mobile sector taxation in Tunisia

Document

Thursday 20 Sep 2018 | 2018 | Middle East and North Africa | Research & Reports | Taxation |

Mobile telephone services are playing an increasingly important role in supporting economic growth and social inclusion across the world. Mobile penetration, and specifically 3G and 4G penetration, enhances digital connectivity by ...

Delivering mobile connectivity in MENA: A review of mobile sector taxation and licence extension

Documents

Friday 7 Jul 2017 | 2017 | Middle East and North Africa | Research & Reports | Taxation |

The report provides an overview of the tax and fee regime applied to mobile services in seven MENA countries: Algeria, Egypt, Morocco, Tunisia, Jordan, Turkey and Saudi Arabia, covering key general taxes, such as VAT and corporation ...

Digital inclusion and mobile sector taxation in Jordan

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Friday 1 May 2015 | 2015 | Digital Inclusion | Middle East and North Africa | Research & Reports | Taxation |

Since the launch of the first mobile telecommunication network in Jordan in 1995, the market has grown rapidly. Today 70% of the population in Jordan has at least one mobile subscription and over 2 million people have access to the ...

Sub Saharan Africa

Reforming mobile sector taxation in Madagascar

Documents

Tuesday 19 Mar 2019 | 2019 | Research & Reports | Sub-Saharan Africa | Taxation |

Mobile telephone services are playing an increasingly important role in supporting economic growth and social inclusion across the world. Mobile penetration, and specifically 3G and 4G penetration, enhances digital connectivity by expanding internet and

Reforming mobile sector taxation in the Democratic Republic of the Congo

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Tuesday 24 Jul 2018 | 2018 | Research & Reports | Sub-Saharan Africa | Taxation |

Mobile telephone services are playing an increasingly important role in supporting economic growth and social inclusion in emerging economies. Mobile penetration and affordability enhance digital connectivity by expanding internet and ...

Reforming mobile sector taxation in Guinea: Unlocking socio-economic gains from mobile connectivity

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Monday 16 Apr 2018 | 2018 | Research & Reports | Sub-Saharan Africa | Taxation |

Mobile telephone services are playing an increasingly important role in supporting economic growth and social inclusion in emerging economies. Mobile penetration and affordability enhance digital connectivity by expanding internet and ...

Taxing mobile connectivity in Sub-Saharan Africa: A review of mobile sector taxation and its impact on digital inclusion

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Saturday 7 Oct 2017 | 2017 | Research & Reports | Sub-Saharan Africa | Taxation |

This report provides an overview of the tax and fee regime applied to mobile services and its impact on affordability and investment in Sub-Saharan Africa. It explores how mobile sector taxation can raise the affordability barrier in ...

Digital inclusion and mobile sector taxation in Niger

Documents

Wednesday 4 Jan 2017 | 2017 | Research & Reports | Sub-Saharan Africa | Taxation |

The mobile sector is a key contributor to Niger’s economy. Mobile unique subscriber penetration has grown from 3% in 2006 to 24% in 2016. There are around 5 million Nigeriens with access to mobile telephony now. Despite over 81% of ...

Digital inclusion and mobile sector taxation in Ghana

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Friday 27 Feb 2015 | 2015 | Digital Inclusion | Research & Reports | Sub-Saharan Africa | Taxation |

In the last decade, the mobile sector in Ghana has enabled 12.6 million Ghanaians, about 50% of the population, to access the benefits of mobile communications. This increase in access is bringing wide-ranging benefits to the Ghanaian ...

Digital inclusion and mobile sector taxation in Tanzania

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Sunday 1 Feb 2015 | 2015 | Digital Inclusion | Research & Reports | Sub-Saharan Africa | Taxation |

The number of Tanzanians with access to mobile telephony has more than tripled since 2007, and now over 17 million Tanzanians, 34% of the population, have a mobile phone. This increase in access is delivering wide-ranging benefits in ...