Many Ghanaians will pay more for cross-border digital services from Thursday, October 15, 2026, when commercial banks start collecting a 20 per cent tax on eligible payments made with Ghana-issued bank cards.
A GH¢1,000 monthly subscription will cost GH¢1,200 where the tax is not already included in the advertised price.
The Ghana Revenue Authority (GRA) has instructed banks to collect the charge on qualifying transactions and remit the money to the authority. Payment service providers will also be involved in applying the tax when customers complete eligible purchases.
The 20 per cent charge consists of three separate components: 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.
For a GH¢1,000 subscription, that would mean GH¢150 in VAT, GH¢25 in NHIL and GH¢25 in GETFund Levy, adding up to GH¢200.
Which services are covered?
The affected services include streaming platforms such as Netflix, Spotify, Disney+, Showmax and beIN Sports.
Productivity services including Microsoft 365, Adobe, Zoom and Google Workspace are also listed, as are artificial intelligence tools such as ChatGPT.
Cloud computing platforms including Amazon Web Services, Google Cloud and DigitalOcean may fall under the rules. Digital advertising purchased through Google, Meta, TikTok and LinkedIn could also attract the tax.
Other potentially affected payments include online learning, gaming, VPN and cybersecurity services, travel bookings and business communication tools. Whether the charge applies will depend on the transaction and the relevant rules.
The change could affect more than individual consumers. Companies relying on overseas software, cloud infrastructure, digital advertising or AI services may face increased operating expenses, particularly when several subscriptions are needed for their daily operations.
Tax collection changes
The measure does not introduce a new tax. Its legal basis is the Value Added Tax Act, 2025 (Act 1151), which came into effect on 1 January 2026.
The change concerns the method of collection. Instead of depending on foreign digital providers to add the tax, banks and payment service providers will deduct it when the payment is processed before sending it to the GRA.
Some banks have already notified customers that the charge will be added to payments for qualifying services made with their debit cards. They have emphasised that it is a statutory obligation rather than a bank fee.
Clear information at the point of payment will be important. Customers will need to understand how the 20 per cent is calculated and whether it has already been included in the displayed price. Consistent application by banks and payment providers will also be needed to prevent confusion during checkout.
