Ghana Banks to Apply 20% Tax on Netflix, Spotify and Other Digital Subscriptions from October 15

Commercial banks in Ghana will begin applying a 20% tax on qualifying cross-border digital payments made with Ghana-issued bank cards from October 15, 2026, affecting subscriptions to services such as Netflix, Spotify and ChatGPT.

The measure, according to Ghana Revenue Authority (GRA) Commissioner-General Anthony Sarpong, will see banks collect the applicable taxes on eligible payments for digital services provided by foreign-based companies.

The measure, according to Ghana Revenue Authority (GRA) Commissioner-General Anthony Sarpong, will see banks collect the applicable taxes on eligible payments for digital services provided by foreign-based companies.

The 20% levy comprises Value Added Tax VAT;, the National Health Insurance Levy ;NHIL; and the GETFund Levy

Consumers are expected to pay attention to the changes when renewing subscriptions or making other qualifying payments from October 15.

The new tax collection arrangement will affect eligible cross-border digital payments rather than automatically applying to every transaction made with a Ghana-issued bank card.