Taxation

Mobile telecommunications have a positive impact on economic and social development, creating jobs, increasing productivity and improving the lives of citizens. Despite these beneficial outcomes, many countries impose mobile-specific taxes on consumers and operators, such as excise duties on mobile handsets and airtime usage, revenue-share levies on mobile operators, or a surcharge on international inbound call termination (SIIT), which effectively acts as a tax on citizens of other countries.

Taxes such as these have placed a disproportionate tax burden on the mobile sector, which can prevent countries from reaping the full benefits of mobile technology. The GSMA encourages governments to adopt accepted best practices in taxation, ultimately achieving greater affordability for consumers and removing a key financial barrier to digital inclusion.

Top resources

Rethinking Mobile Taxation

Mobile Tax Policy and Digital Development in Sub-Saharan Africa

Aerial view of a cityscape at sunset with a prominent telecommunications tower, symbolizing Uzbekistan's digital policy advancements, at the center. The skyline features a mix of low-rise and high-rise buildings. The sky has a warm, golden hue, creating a serene ambiance. Trees and green areas are scattered throughout the urban landscape.

Mobile Sector Taxation in Eurasia

Further research

State of the Industry and Trends

Regional and country reports

Asia Pacific and Greater China

Europe and CIS

Latin America and the Caribbean

Middle East and North Africa

Sub-Saharan Africa