Ghana Real-Time VAT and Betting in 2026 Explained

Ghana's 20% Real-Time VAT on foreign digital services started on 15 October 2026. An MP says it could bring back a betting tax. Here is what is clear and what is not.

Ghana's new Real-Time VAT system has started a fresh argument about betting. Since 15 October 2026, the Ghana Revenue Authority (GRA) has collected a 20% charge on digital services supplied by foreign companies. One MP says this could bring back the betting tax that Ghana scrapped in 2025.

What the Real-Time VAT is

The 20% is made up of three charges:

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15% VAT
2.5% National Health Insurance Levy
2.5% GETFund Levy

It applies to digital services from foreign companies paid for with Ghanaian bank cards, mobile money or digital wallets. Coverage lists online entertainment, software, cloud services, digital advertising and gaming among the services affected.

Why an MP is worried about betting

Tano North MP Gideon Boako argues that charging the 20% on foreign betting platforms such as Betway could work like a return of the abolished betting tax. He also asked how the GRA will stop people from being charged twice and how refunds will work. In his words, taxpayers care about the cost "on their purse", not the legal name of the tax.

What the GRA says

The GRA says the Real-Time VAT is a better way to collect taxes that already exist, not a new tax rate. It says consumers should not pay twice where the taxes were already paid. However, people who use foreign providers that did not charge these taxes before may now see higher costs.

The open question is whether every stake or deposit on a foreign betting site falls under the full 20%. The GRA's e-commerce guidance lists gambling among electronically supplied services, but its Real-Time VAT guidance does not say this directly. Until it does, operators and players cannot be sure.

What has not changed

No tax on winnings: the 10% withholding tax on betting winnings was abolished in April 2025, and nothing announced so far brings it back.
Licensed operators: betting companies licensed by the Gaming Commission of Ghana still pay 20% tax on their gross gaming revenue. That is a separate tax from the Real-Time VAT.

What it means

For players, the main risk is with foreign sites. If the 20% applies to deposits on offshore platforms, betting with them becomes more expensive than with local licensed operators. For licensed local operators, that could be good news, because it narrows the price gap with offshore competitors. For foreign operators, the message is clear: get a Ghanaian licence or expect higher costs for your players.

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For a full overview of the rules, read our guide Is Online Betting Legal in Ghana.