The Ghana Revenue Authority (GRA) has said its new digital Value Added Tax (VAT) collection system does not introduce a new tax, following reports that banks were preparing to add 20 per cent to payments for foreign digital services.
In a press release dated October 14, 2026, the Authority said the system is meant to improve the collection of taxes already applicable to services supplied by non-resident companies, such as Netflix, Google and Amazon.
“There is no additional 20% tax,” the GRA stated. It explained that the effective rate has always been 20 per cent, made up of 15 per cent VAT, 2.5 per cent National Health Insurance Levy (NHIL) and 2.5 per cent Ghana Education Trust Fund (GETFund) Levy.
The Authority said consumers who already pay VAT should not be charged again. About 92 non-resident providers currently remit VAT, while about 100 others will be progressively brought into the tax net. Customers of those services may therefore see taxes in their payments where none was charged before.
Under the new system, tax on qualifying transactions will be collected at the point of payment through participating financial institutions and payment service providers. The GRA stressed that it covers digital services, not imported physical goods, which remain subject to Customs procedures.
Members of the public who notice inconsistent charges are encouraged to contact the GRA on 0800-900-110 or [email protected].
There had been earlier reports that banks were preparing to apply the charge, and Standard Chartered Bank had told customers it would start from October 15, 2026.