Ghana Implements 20% Digital Tax on Cross-Border Services from October 2026

Ghana will collect a 20% tax on selected digital services starting October 15, 2026, under the Value Added Tax Act, 2025 (Act 1151). This mechanism targets cross-border online transactions where foreign companies provide services paid via Ghana-issued payment methods.

The tax applies to qualifying services supplied by foreign entities and paid through Ghanaian payment systems. The Value Added Tax Act, 2025 (Act 1151) took effect on January 1, 2026, and the new digital tax collection system begins October 15, 2026.

The 20% tax rate is structured as 15% VAT, 2.5% NHIL, and 2.5% GETFund Levy. This arrangement affects digital services from foreign companies paid using Ghana-issued payment methods.