First French Digital Tax Payment Due in October (1)

France’s proposed digital tax would hit tech companies as early as October, according to details announced by the French government March 6.

The 3 percent levy—dubbed the GAFA tax after Alphabet Inc.’s Google, Amazon Inc., Facebook Inc., and Apple Inc., which it targets—is on the digital turnover of companies with 750 million euros ($848 million) in worldwide revenue and 25 million euros of French digital sales. It would be effective from Jan. 1.

• As proposed, the tax is due in April of each year, and is to be paid in two installments. In 2019, both installments will be due ...