Document :

ITU-D SG02 RAPPORTEUR GROUP MEETING  Contribution  68

Title :

Accelerating smartphone adoption through tax reform

Date :

2026-09-17

Source :

GSM Association

AI/Question :

Q4/2

Meeting :

2026-10-07

Access :

Restricted to TIES users [ITU-D]

Abstract :

Affordable smartphones are a prerequisite for digital inclusion, enabling participation in the digital economy and facilitating access to healthcare, education and financial services. Access to a smartphone is not a luxury - it is a lifeline to essential services and income opportunities. The GSMA report, Accelerating Smartphone Adoption Through Tax Reform: Evidence from South Africa, examines the impact of South Africa's removal of the 9% ad valorem luxury excise duty on entry-level smartphones in April 2025. The findings provide evidence that targeted tax reforms can support smartphone adoption among low-income users and help narrow the usage gap.