20% tax on TikTok, Uber, Bolt, Netflix, others begin today

Consumers and businesses in Ghana will begin paying a 20% Value Added Tax (VAT) on qualifying cross-border digital services from today, October 15, 2026.

The measure covers a range of digital services, including online entertainment, software subscriptions, cloud computing, digital advertising, gaming, online education and travel bookings.

However, Commissioner-General of the Ghana Revenue Authority (GRA), Anthony Kwasi Sarpong, has clarified that the implementation will not automatically result in higher prices for services whose providers are already charging and remitting the applicable taxes.

According to him, about 92 non-resident digital service providers are already registered with the GRA and remitting the tax.

“This system is not adding another 20% to what we already pay. It is already embedded and consumers are paying, so it’s only a smart way that we want to collect,” he said.

Mr Sarpong said the GRA had also identified about 100 emerging companies that were not yet charging the tax and would gradually bring them into the system as their services were rolled out.

The new arrangement is aimed at improving the collection of VAT from cross-border digital service providers and ensuring that qualifying transactions are properly brought within Ghana’s tax framework.

Among the services covered are streaming platforms such as Netflix, Spotify, Disney+, Showmax and beIN Sports, as well as transport and mobility platforms including Uber and Bolt.

Online booking services such as Booking.com, Agoda and Hotels.com are also included.

The scope further covers software and productivity services, including Microsoft products, Adobe, Zoom and Google Workspace, as well as cloud and hosting platforms such as Amazon Web Services, Google Cloud, DigitalOcean and SiteGround.

Digital advertising services offered through Google Ads, Meta Ads, TikTok Ads and LinkedIn, alongside online learning platforms such as Coursera, Udemy and MasterClass, are also among the services subject to the applicable tax.

Other categories include digital gaming, business communication tools and virtual private network services such as NordVPN and ExpressVPN.

Mr Sarpong stressed that the initial implementation focuses on digital services rather than physical goods purchased from foreign platforms.

He explained that imported physical goods are already subject to applicable taxes, including VAT and customs duties, at Ghana’s ports of entry.

He said the new arrangement would therefore not affect tangible goods during the initial phase, although the government could consider extending the system to such products in the future.