Netflix, Spotify and ChatGPT subscriptions to attract 20% tax from October 15
From October 15, 2026, commercial banks are expected to begin collecting a 20 per cent tax on qualifying cross-border digital service payments made with Ghana-issued bank cards, where the tax has not already been included in the price.
HENRY GERCHI 
ACCRA, Ghana, October 14, 2026 — Ghanaians who pay for Netflix, Spotify, ChatGPT and other qualifying cross-border digital services using Ghana-issued bank cards are expected to face an additional 20 per cent tax from Thursday, October 15, 2026.
The Ghana Revenue Authority (GRA) has directed commercial banks to collect and remit the applicable taxes on qualifying transactions at the point of payment.
The 20 per cent charge enforces existing obligations under the Value Added Tax Act, 2025 (Act 1151), by shifting the collection of the taxes to local financial institutions.
Breakdown of the 20% tax
The 20 per cent rate consists of:
● 15 per cent Value Added Tax (VAT)
● 2.5 per cent National Health Insurance Levy (NHIL)
● 2.5 per cent Ghana Education Trust Fund (GETFund) Levy
The charge applies where the relevant taxes have not already been included in the advertised price of the digital service.
Under the arrangement, a subscription costing GH¢1,000 before tax could rise to GH¢1,200 if the full 20 per cent charge applies and no tax has already been included.
How the tax will affect subscribers
The new collection arrangement could increase the cost of subscriptions and other digital services paid for from Ghana through international payment channels.
Services potentially affected include streaming platforms, music subscriptions, artificial intelligence tools and other qualifying digital services supplied across borders.
However, the final amount charged will depend on whether the transaction qualifies for the tax and whether applicable taxes have already been accounted for in the advertised price.
Banks to collect and remit the tax
Under the GRA’s directive, commercial banks will collect the applicable taxes when customers use Ghana-issued bank cards to pay for qualifying cross-border digital services. The banks will then remit the amounts collected to the relevant tax authority.
Subscribers may therefore notice a difference between the advertised subscription price and the final amount deducted from their accounts.
Consumers are encouraged to check their bank transaction details and subscription billing information to understand any additional charges.
