Banks in Ghana will begin collecting a 20 per cent tax on qualifying cross-border digital services paid for with Ghana-issued bank cards from October 15, 2026, increasing the cost of subscriptions to platforms such as Netflix, Spotify and ChatGPT.
The Ghana Revenue Authority (GRA) has directed banks to collect and remit the applicable taxes on qualifying transactions where the charges have not already been included in the advertised price.
Under the arrangement, a digital subscription costing GH¢1,000 before tax will attract an additional GH¢200, bringing the total to GH¢1,200.
The 20 per cent charge comprises a 15 per cent Value Added Tax (VAT), a 2.5 per cent National Health Insurance Levy (NHIL) and a 2.5 per cent Ghana Education Trust Fund (GETFund) Levy.
The rollout does not introduce a new tax. Rather, it changes the collection process by requiring banks and payment service providers to collect the applicable taxes when qualifying transactions are processed and remit the amounts to the GRA.
The legal basis cited for the arrangement is the Value Added Tax Act, 2025 (Act 1151), which took effect on January 1, 2026.
The affected services include streaming platforms such as Netflix, Spotify, Disney+, Showmax and beIN Sports; productivity tools such as Microsoft 365, Adobe, Zoom and Google Workspace; and artificial intelligence services such as ChatGPT.
Cloud computing platforms, including Amazon Web Services, Google Cloud and DigitalOcean, could also be affected, alongside digital advertising on platforms such as Google, Meta, TikTok and LinkedIn.
Other potentially affected services include online learning, gaming, virtual private networks (VPNs), cybersecurity, travel bookings and business communication tools, depending on the nature of the transaction and the applicable rules.
The tax could also increase operating costs for businesses that rely on foreign software, cloud infrastructure, digital advertising and artificial intelligence tools for their daily operations.
Customers have been advised to check whether the applicable taxes are already included in the prices displayed by service providers to avoid confusion over the final amount charged.
The effectiveness of the arrangement will depend on consistent implementation by banks and payment service providers, as well as clear communication to customers about how the charges are calculated.
