Ghana's 20% tax on foreign digital payments: what changes from 15 October 2026

1. What is covered

The scheme covers services supplied electronically by providers based outside Ghana, such as:

• streaming and music: Netflix, Spotify, Showmax and similar
• software and cloud subscriptions: office suites, design tools, video calls, hosting and storage
• AI tools and online learning
• digital advertising, online gaming and betting

Physical goods bought from foreign websites are not part of the first phase, according to the GRA; imported goods are already taxed at the border.

2. Will my subscriptions cost more?

Not always. The GRA says about 92 foreign providers already charge and pay Ghana VAT, and their prices should not change: the bank separates the tax that is already in the price rather than adding another 20%. About 100 more providers that have not been charging Ghana VAT are being brought in gradually; for those, expect the total you pay to rise by up to 20%.

The best way to tell is your first statement after 15 October: compare what each subscription cost before and after.

3. What it means for businesses

Most businesses pay for some software, cloud services or online adverts from abroad by card. Where the provider was not already charging Ghana VAT, those costs can rise by up to 20%. Budget for it now rather than finding out on your statement.

If your business is VAT-registered, you may be able to claim the VAT as input tax, but the GRA has not yet explained how this works when the bank collects it at the point of payment. Until it does:

• keep every provider invoice and bank or mobile money statement that shows the tax
• ask your bank how it will show the tax on statements and receipts
• speak to your accountant before your next VAT return

4. A short checklist

1. List every foreign subscription your business pays by card or mobile money.
2. Check which invoices already show Ghana VAT.
3. Compare your first statement after 15 October with the one before.
4. Keep the records your accountant will need.
5. Where it makes sense, buy through a Ghanaian VAT-registered supplier, who gives you a Ghana VAT invoice that VAT-registered businesses can use as GRA rules allow.

5. Paying Prime Info Tech Solutions

Prime Info Tech Solutions is a Ghanaian business, so paying us is not a payment to a foreign digital service provider and should not attract this charge. Our invoices already show VAT, NHIL and GETFund separately, and you can keep paying in the client portal, by mobile money or by bank transfer as before. If you ever see the 20% charge on a payment to us, send us the statement and we'll look into it.

We also supply Microsoft 365 licences and SSL certificates in cedis with a Ghana VAT invoice, which can be simpler than paying a foreign provider by card.

Sources

• GRA: digital VAT collection will not add another 20% to existing charges (MyJoyOnline)
• Digital VAT collection to cover mobile payments, not just bank cards (MyJoyOnline)
• Banks to collect 20% tax on Netflix, Spotify, ChatGPT subscriptions from October 15 (Citi Newsroom)