Commercial banks in Ghana are expected to begin collecting a combined 20 per cent tax on qualifying cross-border digital services from October 15, 2026, potentially increasing subscription costs for users of platforms such as Netflix, Spotify and ChatGPT.
The rollout follows directives from the Ghana Revenue Authority (GRA) requiring banks to collect and remit applicable taxes on qualifying digital transactions made with Ghana-issued bank cards.
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, including ChatGPT.
Other potentially affected transactions include payments for cloud computing services such as Amazon Web Services, Google Cloud and DigitalOcean, as well as online advertising on platforms operated by Google, Meta, TikTok and LinkedIn.
Depending on the nature of the transaction and applicable tax rules, the charges may also apply to online learning, digital gaming, virtual private networks (VPNs), cybersecurity services, travel bookings and business communication tools.
Some banks have already notified customers that applicable taxes will be included in the total amount payable when they use their debit cards for qualifying transactions. The banks have clarified that the charges are statutory obligations rather than fees imposed by the financial institutions.
