Commercial banks are preparing to apply 20 per cent Value Added Tax (VAT) to payments for cross-border digital services and e-commerce transactions made with cards issued in Ghana, according to information gathered by Joy Business.

The banks say they are implementing a directive from the Ghana Revenue Authority (GRA). However, Joy Business has yet to establish the details of the directive or whether any banks have already begun applying the tax.

Standard Chartered Bank has notified its 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.

According to the bank, the move is in line with GRA requirements.

Transactions expected to be affected

Information gathered by Joy Business suggests that the tax could cover payments across the following categories. The full scope and treatment of individual services are yet to be confirmed:

1. Digital media and entertainment: Services such as Netflix, Spotify, Disney+, Showmax and beIN Sports.
2. Software and software as a service: Products and subscriptions from Microsoft, Adobe, Zoom, Salesforce and Google Workspace.
3. Cloud and hosting services: Platforms such as Amazon Web Services, Google Cloud, DigitalOcean and SiteGround.
4. Digital gaming and betting: Payments to platforms such as Steam, Blizzard, Roblox, DraftKings and Betway Ghana.
5. Education and subscriptions: Services such as Coursera, Udemy, MasterClass and Cambridge University Press.
6. Digital advertising: Payments for Google Ads, Meta Ads, TikTok Ads and LinkedIn advertising.
7. Social media and communication: Paid services offered by platforms such as TikTok, LinkedIn, X and WhatsApp Business.
8. Online travel and hospitality: Payments through platforms such as Booking.com, Agoda, Hotels.com, Uber and Bolt.
9. Computer and IT services: Payments to providers such as Groundhog Tech and Neris Analytics.
10. Security and VPN services: Subscriptions to services such as McAfee, NordVPN and ExpressVPN.

What it means for customers

Customers paying for affected services with debit or credit cards issued in Ghana should expect the 20 per cent VAT to be added to the amount payable.

Some commercial banks have stressed that the additional cost is a tax imposed under GRA requirements, rather than a fee introduced by the banks.

For affected transactions, customers could therefore pay the service price, the applicable VAT and any existing bank transaction charges.