From 15 October 2026, Ghanaian banks will collect a combined 20% tax on qualifying cross‑border digital services purchased with Ghana‑issued bank cards. The move follows a directive from the Ghana Revenue Authority (GRA) that banks must gather and remit applicable taxes on such transactions.
The 20% levy consists of 15% Value Added Tax (VAT), 2.5% National Health Insurance Levy (NHIL) and 2.5% Ghana Education Trust Fund (GETFund) Levy, as outlined in the Value Added Tax Act, 2025 (Act 1151). The tax applies to video and music streaming platforms such as Netflix, Spotify, Disney+, Showmax and beIN Sports; productivity suites like Microsoft 365, Adobe, Zoom and Google Workspace; and AI tools including ChatGPT.
Additional services that may be affected include cloud providers Amazon Web Services, Google Cloud and DigitalOcean, as well as online advertising platforms from Google, Meta, TikTok and LinkedIn. Qualifying transactions for online learning, digital gaming, VPNs, cybersecurity, travel bookings and business communication tools could also attract the tax, depending on the nature of the service and prevailing tax rules.
Some banks have already informed customers that the tax will be added to the total amount charged when paying for qualifying services. The banks stress that the charges are statutory obligations, not additional fees imposed by the financial institutions.
The October 15 implementation does not introduce a new tax but changes the collection mechanism, placing greater responsibility on banks and payment service providers to collect and remit taxes at the point of payment. The aim is to improve tax compliance and strengthen domestic revenue mobilisation from cross‑border digital transactions.
For example, a subscription costing GH¢1,000 before tax will now attract GH¢150 in VAT, GH¢25 in NHIL and GH¢25 in GETFund Levy, bringing the total to GH¢1,200.
Ghanaian consumers should anticipate higher subscription costs for services where the tax is not already included in the advertised price. Banks will continue to monitor compliance and ensure accurate remittance to the GRA.
