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 with Ghana-issued cards, according to information gathered by Joy Business.
The banks say the move follows a directive from the Ghana Revenue Authority (GRA). However, Joy Business has yet to establish the full details of the directive or confirm whether any banks have started implementing the tax.
Standard Chartered Bank has informed customers by email that it will begin 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 implementation is in line with GRA requirements.
Digital services likely to be affected
Information gathered by Joy Business indicates 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.
The categories of services potentially affected include:
- Digital media and entertainment: Subscriptions to platforms such as Netflix, Spotify, Disney+, Showmax and beIN Sports.
- Software and software-as-a-service: Products and subscriptions from Microsoft, Adobe, Zoom, Salesforce and Google Workspace.
- Cloud computing and hosting: Services provided by Amazon Web Services, Google Cloud, DigitalOcean and SiteGround.
- Digital gaming and betting: Payments to platforms such as Steam, Blizzard, Roblox, DraftKings and Betway Ghana.
- Education and learning subscriptions: Services offered by Coursera, Udemy, MasterClass and Cambridge University Press.
- Digital advertising: Advertising payments to Google Ads, Meta Ads, TikTok Ads and LinkedIn.
- Social media and communication: Paid services offered by platforms such as TikTok, LinkedIn, X and WhatsApp Business.
- Online travel and hospitality: Transactions through platforms such as Booking.com, Agoda, Hotels.com, Uber and Bolt.
- Computer and IT services: Payments to providers such as Groundhog Tech and Neris Analytics.
- Security and virtual private network services: Subscriptions to providers such as McAfee, NordVPN and ExpressVPN.
The inclusion of these services remains subject to confirmation of the directive’s precise scope.
What the tax means for customers
Customers who use debit or credit cards issued in Ghana to pay for affected services should prepare for the applicable 20 per cent VAT to be added to the transaction amount.
Some commercial banks have emphasised that the additional cost represents a tax imposed under GRA requirements, rather than a new fee introduced by the banks.
Depending on the transaction, customers may therefore have to pay the service price, the applicable VAT and any existing bank transaction charges.
The full implementation details, including the range of services covered and whether all commercial banks will begin applying the tax at the same time, remain unclear.
