French Finance Minister Bruno Le Maire said he expected it to bring in €500m (£450m) in 2019.
France, along with Germany, had been pushing for the European Commission to agree measures by the end of this year.
But it is opposed by countries including Ireland, the Czech Republic, Sweden and Finland.
Earlier this year, the European Commission published proposals for a 3% tax on the revenues of large internet companies with global revenues above €750m (£675m) a year and taxable EU revenue above €50m.
