The Member of Parliament for Akim Swedru, Kennedy Osei Nyarko, has opposed calls to introduce a tax on ChatGPT, arguing that such a move could undermine education and innovation.
In a post on Facebook, the legislator questioned the rationale behind abolishing the betting tax while considering a tax on ChatGPT, a widely used artificial intelligence tool for learning, research, and other productive activities.
“We cannot abolish the betting tax; rather, we should introduce a tax on ChatGPT, which is for education and innovation. Any tax on ChatGPT is an attack on education and innovation,” he wrote.
The MP’s comments come amid public debate over the Ghana Revenue Authority’s new digital VAT collection system, which takes effect on October 15, 2026.
The GRA has clarified that the new system does not introduce a new tax or increase the existing VAT rate. Rather, it is intended to improve the collection and accounting of taxes already applicable to digital services supplied by non-resident companies to consumers in Ghana.
The applicable effective tax rate remains 20%, comprising 15% VAT, a 2.5% National Health Insurance Levy (NHIL) and a 2.5% Ghana Education Trust Fund (GETFund) Levy.
According to the GRA, approximately 92 non-resident digital service providers are currently registered and remitting VAT. Where the applicable taxes are already included in subscription prices, the introduction of the new collection system will not result in an additional charge on the same transaction.
However, the Authority has identified approximately 100 additional non-resident digital service providers that are not currently charging and remitting the applicable taxes. These providers will be progressively brought into the tax net.
However, the scope of the original digital tax measures should be distinguished from any specific proposal to impose a separate tax on ChatGPT. The applicable rules and rates may also have changed since 2022.