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<b>Purpose:</b> The purpose of this research is to study on the digital taxation for creating frugal innovation for institute of higher learning (IHL) educational ecosystem. In Malaysia, government had exempted online distance learning to fall within the definition of digital service, in order to encourage online distance learning, and it will be exempted from service tax. These changes have greatly impacted the tertiary education to deliver education service with lower costs. Thus, in this study, the theory of digital taxation will be discussed in contribution to frugal innovation in IHL. <b>Methodology</b>: The methodology for this paper is research gap analysis using major databases, keywords and categories of research in this field. Data was analysed to answer research question on the trend in digital taxation and how frugal innovation can play an important role. Data was analysed and presented. <b>Findings</b> –Through the model of digital taxation for IHL to achieve frugal innovation, the result of this study will bring a significant impact on the financial control towards IHL. The theory of digital taxation, and also the tax policies, on the influence on IHL will be discussed in this study.A framework of analysis will also be developed that allow to highlight the main tax theory on contribution to frugal innovation in IHL. The research will come to light with ideas and ways to build frugal innovation in IHL educational ecosystem. <b>Research limitations</b><b> </b>– This study presents research gap analysis in the field to unearth the need for more research. However it is limited to IHL and digital taxation only between last 2 decades.