GRA directs banks to collect 20% tax on Netflix, ChatGPT and other cross-border digital services from October 15

Banks to begin collecting 20% tax on Netflix, Spotify, ChatGPT subscriptions from October 15 Commercial banks in Ghana will begin collecting a combined 20% tax on qualifying cross-border digital services from October 15, 2026, potentially increasing the cost of subscriptions to platforms such as Netflix, Spotify and ChatGPT where the applicable taxes are not already included in the advertised prices.

The October 15 implementation does not introduce a new tax on digital services but changes how applicable taxes are collected on qualifying transactions.

Qualifying transactions involving online learning, digital gaming, virtual private networks (VPNs), cybersecurity services, travel bookings and business communication tools may also attract the applicable taxes, depending on the nature of the service and the relevant tax rules.