Ghana – New real-time digital VAT system has sparked a debate about online betting taxes. Tano North MP Gideon Boako warned it could place a heavy burden on bettors. He compared it to the winnings tax Ghana scrapped in 2025.
The Ghana Revenue Authority (GRA) sees it differently. It says the Real-Time VAT (RTVAT) system improves the collection of existing taxes. It does not introduce a new rate. However, its published guidance does not explain how the system treats individual betting transactions.
What RTVAT Does
The GRA launched RTVAT on October 15, 2026. The system automates the collection and monitoring of VAT on eligible digital services. These services come from foreign companies. It covers qualifying services paid for with Ghana-issued bank cards, mobile money accounts, or digital wallets.
How the 20% Effective Rate Works
The effective rate is 20%. It has three parts. First, there is 15% VAT. Second, there is a 2.5% National Health Insurance Levy. Third, there is a 2.5% GETFund Levy.
The GRA says consumers should not pay twice where taxes were already paid. However, customers of providers that did not charge these taxes before could pay more.
What the Guidance Says About Gambling
The GRA’s e-commerce guidance lists games of chance and gambling games as electronically supplied services. In addition, the VAT Act, 2025 removed betting and gaming from the old list of VAT-exempt supplies.
Even so, the guidance does not confirm every case. It does not say whether each betting deposit, stake, or wager faces the full rate. Until the GRA clarifies, operators and players cannot be sure how the digital VAT applies to foreign betting platforms.
Boako Raises Concerns About Costs and Refunds
Boako questioned what the rate means for foreign providers. He named online betting platforms such as Betway, according to MyJoyOnline. He warned that consumers could face extra costs for services not previously charged these taxes. In his view, taxpayers care most about the effect on their pockets, not the legal form of a tax.
He also raised two practical questions. How will the GRA stop double charges on one transaction? And what refund process will exist for people charged twice?
How RTVAT Differs From the Abolished Winnings Tax
Ghana abolished its 10% withholding tax on betting and lottery winnings in April 2025. That tax removed a deduction from players’ winnings. It was separate from VAT on digital services. It also differed from the tax duties of betting operators.
As a result, Boako’s criticism does not show that the winnings tax has returned. His concern is about the cost that the new digital VAT may add for bettors.
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