Commercial banks in Ghana are preparing to apply a 20 per cent Value Added Tax (VAT) to payments for cross-border digital services and e-commerce transactions made using cards issued in Ghana.
The move follows a reported directive from the Ghana Revenue Authority (GRA), although the full details of the directive and whether all banks have begun implementing it remain unclear.
Standard Chartered Bank has already notified its customers by email that it will start applying the 20 per cent VAT to payments for cross-border digital services made with its Ghana-issued cards from October 15, 2026.
The bank said the decision was in line with GRA requirements.
Which services could be affected?
Sources indicate that the tax could apply to a wide range of digital services and online transactions.
However, the full scope of the measure and the tax treatment of individual services have yet to be confirmed.
Potentially affected services include:
Streaming and entertainment: Netflix, Spotify, Disney+, Showmax and beIN Sports.
Software subscriptions: Microsoft, Adobe, Zoom, Salesforce and Google Workspace.
Cloud computing and hosting: Amazon Web Services, Google Cloud, DigitalOcean and SiteGround.
Gaming and betting: Steam, Blizzard, Roblox, DraftKings and Betway Ghana.
Online education: Coursera, Udemy, MasterClass and Cambridge University Press.
Digital advertising: Google Ads, Meta Ads, TikTok Ads and LinkedIn advertising.
Social media and communication: Paid services on TikTok, LinkedIn, X and WhatsApp Business.
Travel and transport: Booking.com, Agoda, Hotels.com, Uber and Bolt.
Computer and IT services: Providers such as Groundhog Tech and Neris Analytics.
Cybersecurity and VPN services: McAfee, NordVPN and ExpressVPN.
The inclusion of individual platforms on this list does not necessarily mean every payment made to them will attract the tax.
What it means for customers
Customers who use Ghana-issued debit and credit cards to pay for affected digital services could see an additional 20 per cent VAT added to their bills.
Banks have indicated that the tax is being applied in response to GRA requirements and is not a new fee introduced by the banks themselves.
Where the VAT applies, customers may pay the service cost plus the applicable tax and any existing bank transaction charges.
Customers are advised to check notices from their banks for confirmation of when the tax takes effect and which transactions will be covered.
