In this paper, we study the cooperative robust output regulation problem for discrete‐time linear multi‐agent systems with both communication and input delays by a distributed internal model approach. We first introduce the distributed internal model for discrete‐time multi‐agent systems with both communication and input delays. Then, we define the so‐called auxiliary system and auxiliary augmented system. Finally, we solve our problem by showing, under some standard assumptions, that if a distributed state feedback control or a distributed output feedback control solves the robust output regulation problem of the auxiliary system, then the same control law solves the cooperative robust output regulation problem of the original multi‐agent systems.