An analysis of Social Media use in The SADC region - 2014 - 2020 Another key barrier is handset tax. First, consumers need to purchase a device that is generally subject to VAT and customs duties but often also sector-specific taxes on handsets – all of which serve to increase the device acquisition cost and the cost of accessing mobile services.208 Combined handset tax rates in 2016 for selected countries in the region are as shown in figure 17 below: Figure 17: Tax on handsets distribution Source: Own chart from GSMA 209 data While an increasing number of countries have introduced tax exemptions on importing handsets over the last decade, as of 2016 handset taxes on average still accounted for 23% of the final cost of handsets.210 Second, another level is taxation on usage as shown in figure 18 below: 208 ibid 209 https://www.gsma.com/mobilefordevelopment/wp-content/uploads/2017/07/Taxing-mobile-connectivity-in-Sub-Saharan-Africa_July2017.pdf 210 ibid 40 https://zimbabwe.misa.org