In today’s information society, the boundaries between the real and virtual worlds are increasingly blurred, making digital inclusion an urgent necessity. Since 2016, the UN has recognised internet access as a fundamental human right, reinforcing the importance of universal connectivity. The internet unlocks access to essential services, job opportunities, education and healthcare. Yet the digital divide continues to block social and economic equity.

In line with this view, during Brazil’s G20 presidency in 2024 the Maceió Ministerial Declaration reaffirmed the commitment to universal and meaningful connectivity. It highlighted that one-third of the world’s population remains offline and emphasised the need for inclusive digital policies, skills development and affordable, reliable internet access to ensure that no one is left behind.

The lack of internet access, especially in low-income regions, worsens inequality and perpetuates exclusion, limiting entire communities’ development. Beyond the individual impact, this digital gap also undermines societal progress by restricting access to online education, public services and global markets.

By 2022, around 2.7 billion people had never accessed the internet, according to UN data. The GSMA also reported that 43% of the global population lacked mobile internet access. Disparities in connectivity highlight a broader imbalance in global development. While Europe enjoys 89% internet coverage, Africa lags with only 40%, according to the International Telecommunication Union. Nonetheless, Africa’s 13% annual growth in digital access reflects strong regional efforts to improve connectivity – efforts aligned with the G20’s 2025 agenda, led by South Africa, to promote inclusive growth and sustainable development.

This raises a vital question: how can we ensure equitable access to digital tools regardless of geography or income? A key part of the solution lies in well-designed public policies, particularly tax incentives that promote digital infrastructure and inclusion. Such strategies resonate strongly with the G20’s 2025 priorities of reducing inequality through innovation and infrastructure development.

Tax incentives: A policy aligned with G20 goals

Tax incentives, such as exemptions and super-deductions, are powerful instruments to stimulate private investment in digital infrastructure. These mechanisms reduce project costs and encourage companies to deploy networks in underserved areas. This not only supports business growth but also strengthens social cohesion and empowerment, goals central to the G20’s 2025 agenda.

The G20 has emphasised the use of technology to address global inequalities, especially in education and employment. Boosting digital connectivity directly supports this goal by enabling marginalised populations to access opportunities and services online. South Africa, the G20’s current chair, is building on previous achievements by Brazil and India, especially in digital public infrastructure and fostering innovation ecosystems for development.

Governments can reinforce these efforts by expanding public wi-fi access and launching digital literacy programmes, ensuring that people of all ages can engage with technology. Such actions promote an inclusive digital environment and contribute to the G20’s vision of equal participation in the global economy.

Case study: Results of incentive-driven policies

The UK’s Superfast Broadband Tax Break offers a concrete example. This initiative provides tax relief to companies investing in new digital infrastructure, enabling fibre-optic expansion to millions of rural homes. With a target of 25 million homes by 2026, it has already created around 7 000 jobs and strengthened the UK’s digital economy. This success demonstrates how fiscal policies can drive inclusive economic growth, mirroring the G20’s 2025 emphasis on job creation and industrial development through innovation.

Devices and access: Tackling hardware inequality

Infrastructure alone is not enough. Access to the digital world also depends on affordable, compatible devices – a major hurdle for lower-income communities. Smartphones, tablets and computers must support basic internet protocols such as TCP/IP to be effective. By offering tax breaks for the production and distribution of low-cost compatible devices, governments can boost digital inclusion and tackle inequality, again echoing the G20’s focus on fair technology access and sustainable economic participation.

Building a fairer digital future

True digital inclusion goes beyond connecting homes. It involves enabling equal participation in the digital economy, access to digital services and the acquisition of essential skills. The integration of tax incentives, infrastructure expansion, device accessibility and education is essential to build a just and connected society.

This holistic approach fits squarely within the G20’s 2025 strategic pillars: solidarity, equality and sustainability. Digital inclusion fosters social integration, stimulates innovation and opens new paths to sustainable development, especially in the Global South. It is recommended that the G20 adopt a coordinated decision on fiscal policies aimed at promoting digital inclusion, with an emphasis on tax incentives directed at the expansion of connectivity infrastructure and the production of affordable devices. This measure should prioritise underserved regions, particularly in the Global South, as a strategy to reduce inequalities. For the decision to yield concrete results, it is essential to establish minimum international standards and integrate such measures into inclusive macroeconomic strategies. It is also necessary to create specific financing mechanisms, encourage public–private partnerships and develop global indicators aligned with the 2030 agenda, in addition to providing technical and financial support to developing economies. Crucially, connectivity must be recognised as a fundamental right and a key driver of sustainable development.

Conclusion

Digital inclusion is a critical tool to achieve the G20’s vision of inclusive, sustainable growth. Internet access is more than a convenience – it is a right and a necessity for development. Tax incentives are a pragmatic, high-impact strategy to close the digital divide, especially when combined with public infrastructure projects and education. The proposals discussed align closely with the G20’s 2025 presidency agenda led by South Africa, which prioritises inclusive economic development, technological empowerment and a reduction in global inequalities. By adopting these measures, G20 member states can foster a future where connectivity is a bridge to opportunity, not a barrier to equality.