BKNG · 10-Q · 2026Q3 · Full report

Digital Services Tax Regulation

Booking Holdings Inc. · 2026-11-03 · Importance 32 · Surprise 24

The filing says jurisdictions, particularly in the EU, have implemented or are considering digital services taxes on revenue from digital advertisements or use of online platforms, including where a company has no physical presence. Tax rates range from 1.5% to 10% of revenues deemed generated in the jurisdiction. Booking records applicable digital services taxes in Sales and other expenses.

Key facts

• Digital services tax rates range from 1.5% to 10% of revenues deemed generated in the jurisdiction; Booking Holdings records applicable taxes in Sales and other expenses. source