Ghana begins enforcing 20% tax collection on Netflix, ChatGPT, Uber, Zoom

Cześć,

Victoria from Techpoint here,

Here’s what I’ve got for you today:

• Ghana starts collecting taxes on Netflix, TikTok, Uber
• Nigerian EV startup MAX raises Series B3 to $29M
• Bolt bets on subscriptions to keep Kenyan riders
• MTN, Airtel, Glo face new gaming compliance rules

Ghana starts collecting taxes on Netflix, TikTok, Uber

Ghana has begun enforcing a system that collects a combined 20% in taxes on qualifying cross-border digital services, including subscriptions and payments involving platforms such as Netflix, Spotify, Uber, and Bolt. The Ghana Revenue Authority (GRA) introduced the new collection arrangement yesterday, Thursday, October 15, 2026, directing banks and payment service providers to collect and remit the applicable taxes on eligible transactions. But there is an important distinction: this is not a new 20% tax. The effective rate already existed; what has changed is how the government collects it. The rate comprises 15% Value Added Tax (VAT), a 2.5% National Health Insurance Levy, and a 2.5% Ghana Education Trust Fund levy.

For consumers, the impact depends on whether the service they are paying for already includes the applicable taxes. If a qualifying subscription costs GH¢100 before tax and the taxes have not been included, the total could rise to GH¢120. However, customers should not automatically face another 20% charge on top of a price that already includes the applicable taxes. 

On October 14, GRA Commissioner-General Anthony Kwasi Sarpong said about 92 foreign digital service providers were already registered and remitting taxes, while the authority had identified around 100 more that needed to be brought into compliance. Users of services that have not previously charged the applicable taxes could therefore see their bills increase as enforcement expands.

The measure covers more than entertainment subscriptions. Depending on the transaction and applicable tax rules, it can affect productivity tools such as Microsoft 365, Adobe, and Zoom; AI services such as ChatGPT; cloud computing platforms including Amazon Web Services and Google Cloud; and digital advertising on platforms such as Google, Meta, TikTok, and LinkedIn. Online gaming, digital learning and some travel-booking services may also be covered. The system applies to qualifying digital services paid for through Ghana-issued bank cards, mobile money, and other digital payment channels. It does not cover imported physical goods under this arrangement, as those remain subject to the relevant customs procedures.

The legal groundwork predates this week’s rollout. Ghana’s Value Added Tax Act, 2025 (Act 1151), took effect on January 1, 2026, providing the legal basis for the current tax framework. Previously, the GRA relied largely on foreign digital service providers to report their Ghanaian transactions and remit the applicable taxes. Under the new system, participating financial institutions and payment providers can identify the tax component when eligible payments are processed and remit it directly to the authority. The aim is to improve compliance and ensure foreign digital companies meet their tax obligations, rather than relying entirely on those companies to report their earnings accurately.

The big question now is how the change will affect households and businesses that rely on foreign digital services. People paying for streaming, AI tools, or work software could face higher costs if the relevant taxes were not previously included, while businesses using cloud services, online advertising, and productivity software may need to adjust their budgets. The GRA says it intends to prevent duplicate taxation and has urged consumers to report charges that appear inconsistent with the rules. For Ghana, the move could improve tax collection from the growing digital economy; for users, it makes checking subscription prices and payment statements more important. The real test will be whether banks implement the system transparently and consumers are charged the correct amount without paying the same tax twice.

Nigerian EV startup MAX raises Series B3 to $29M

US climate-finance company Nithio has invested in Nigerian electric mobility startup MAX, taking its Series B3 funding round to $29 million as the company looks to expand its electric vehicle business across Africa. Announced on October 12, 2026, the investment adds to the $24 million in equity and debt MAX raised in January 2026. Nithio has not disclosed how much it contributed. The funding will support MAX’s expansion of electric transport and battery infrastructure across West and Central Africa. The deal is also a vote of confidence in MAX’s claim that electric mobility can be commercially viable in Nigeria, where it says it has achieved profitability in its largest market.

MAX, short for Metro Africa Xpress, started in 2015 as a motorcycle-hailing business founded by Adetayo Bamiduro and Chinedu Azodoh. It has since evolved into an electric mobility platform that gives commercial drivers access to electric motorcycles and other vehicles through a daily subscription model. Drivers do not have to pay the full cost of a vehicle upfront; their daily fees cover the vehicle, insurance, maintenance and training. MAX also combines battery-swapping infrastructure, digital payments, fleet management technology and financing to help drivers keep working while reducing their operating costs. The company says it operates in 20 cities across Nigeria, Ghana and Cameroon, supports more than 60,000 drivers and has facilitated over one billion trips.

Why should we care? Fuel costs have made commercial transport increasingly expensive in Nigeria. Since the federal government removed the petrol subsidy in May 2023, drivers have had to contend with much higher fuel prices alongside vehicle maintenance and other running costs. MAX’s pitch is that electric vehicles, supported by battery-swapping stations and solar-powered energy hubs, can reduce those expenses and leave drivers with more money from each trip. In January 2026, the company said it had deployed more than $56 million in fleet financing and received $44 million in repayments, while reaching profitability in Nigeria. Those are company-reported figures, but they help explain why investors are interested in a model that combines vehicle financing with recurring payments from working drivers.

The latest deal also builds on MAX’s $24 million funding round announced in January 2026, which included equity and debt from investors such as Equitane DMCC, Novastar Ventures, Triple Jump, Endeavor Catalyst, and the Energy Entrepreneurs Growth Fund. MAX now wants to support 250,000 drivers and generate more than $150 million in annual recurring revenue by 2027. To get there, it will need to expand its fleet, make battery-swapping more accessible and prove that its Nigerian model can work in other markets. The company has plans to enter additional African countries, but electricity access, charging infrastructure and the cost of electric vehicles remain significant challenges across the continent.

For Nithio, the investment marks a deeper move into electric mobility after years of financing clean-energy businesses. In February 2026, it provided a $7 million debt facility to electric motorcycle company Spiro. Then, on October 14, Nithio announced a new $150 million Fund for Utility and E-mobility Lending (FUEL), designed to provide loans to electric fleet operators, battery-swapping and charging infrastructure providers, and related businesses across sub-Saharan Africa. Its backing of MAX fits that broader strategy: financing businesses that can deliver climate benefits while generating commercial returns. The key question is whether MAX can scale its operations and maintain profitability as it expands. If it can, the company could help show that electric transport in Africa is not just an environmental ambition but a viable business for drivers, operators and investors.

MTN, Airtel, Glo face new gaming compliance rules

Lagos State is giving MTN, Airtel, Globacom, and 9mobile, alongside value-added service (VAS) providers, 30 days to check whether gaming and betting companies using their platforms have valid state licences and have paid their taxes. The Lagos State Lotteries and Gaming Authority (LSLGA) announced the directive in a public notice dated October 12, 2026, requiring the telecom operators to submit transaction records, carrier-billing data and revenue-sharing information covering the period from November 22, 2024, to the date of the notice. They must also stop onboarding unlicensed gaming businesses and suspend existing services that cannot demonstrate the required authorisation.

The directive means telecom companies may have to do more than provide the infrastructure that lets people access betting and lottery services. They will now need to verify the licensing and tax status of gaming operators using channels such as USSD, SMS, short codes, mobile apps, and carrier billing. The records will help Lagos determine outstanding gaming taxes, statutory levies and other payments, including any applicable penalties and interest. In practical terms, a betting service that relies on a telecom platform could be disrupted if it fails to meet the state’s requirements.

Why should we care? Because the directive could affect how some gaming companies reach customers and collect payments, while adding compliance costs and legal risks for the telecoms and technology intermediaries that support them. Lagos is also warning that responsibility may extend beyond the gaming operator itself: under Section 101(5) of the Lagos State Lotteries and Gaming Authority Law 2021, company officers may face liability in certain circumstances where an offence is committed with their consent or connivance or is attributable to their neglect. The authority says it may pursue enforcement action against non-compliant operators and the entities facilitating them after the 30-day period expires.

The move follows a significant legal development on November 22, 2024, when Nigeria’s Supreme Court ruled in Attorney-General of Lagos State and Others v Attorney-General of the Federation and Others that lottery and games of chance fall within the residual legislative powers of states, subject to the constitutional position applicable to the Federal Capital Territory. Lagos is relying on that judgment to reinforce its authority over gaming activities within the state. Its notice also makes a distinction that matters to the industry: a Nigerian Communications Commission (NCC) approval to provide telecom or VAS services does not replace the separate gaming licence required by Lagos.

Lagos already has a regulatory framework for online sports betting, lotteries, casinos and other gaming activities under its 2021 law, and the LSLGA lists licensing, compliance audits, enforcement and gaming-tax collection among its responsibilities. The October 12 notice now puts telecom operators and VAS providers more firmly inside the compliance process by requiring them to help identify the businesses operating through their platforms and provide the data needed to assess outstanding obligations. The next milestone is the end of the 30-day compliance window, when Lagos says it can begin issuing statutory notices and pursuing enforcement measures. How rigorously it applies those measures will determine whether the directive leads to widespread changes in gaming services or primarily pushes operators to regularise their licences and tax payments.

Bolt bets on subscriptions to keep Kenyan riders

Bolt has launched Bolt Plus, a paid membership service in Kenya that rewards frequent customers with cashback on rides, free delivery on eligible food and retail orders, and priority access to drivers. Announced in Nairobi on October 15, 2026, the service costs KSh 280 a month or KSh 899 a year. New subscribers get their first month free, while an introductory offer brings the monthly price down to KSh 119 for the first six months.

The benefits go beyond simply getting money back. Bolt Basic riders receive 5% cashback, while customers using Premium, Comfort and Business categories receive 10%. The cashback is credited to their Bolt Balance for future trips. Members also get three free ride cancellations each month, priority driver matching during busy periods, and free delivery on eligible orders from selected restaurants and shops, with savings of up to KSh 200 per order. Food and retail orders also receive priority handling. However, the savings depend on how often customers use Bolt and whether their rides and orders qualify.

For customers, the big question is whether the membership actually saves them money. Someone taking occasional rides may struggle to recover the subscription fee through cashback alone, while regular riders and people who frequently order food could get more out of it. For example, a customer earning 5% cashback on Basic rides would need to spend KSh 5,600 a month on eligible trips to earn KSh 280 back. At 10%, the break-even point is KSh 2,800, before counting delivery savings or other benefits. And because cashback goes into the Bolt Balance, it is credit for future trips rather than cash paid back into a bank account.

The launch also puts Bolt more directly into competition for subscription-paying customers. Uber introduced Uber One in Kenya in March 2025, offering benefits across rides and deliveries for a similar KSh 280 monthly fee. Bolt’s KSh 899 annual plan is notably cheaper than Uber One’s reported KSh 2,800 annual option, although customers will still need to compare the benefits and conditions of each membership. The broader idea is familiar: instead of competing only for each ride or order, platforms use memberships and rewards to give customers a reason to keep returning to the same app.

Bolt is betting that this model will work in a market where digital services and mobile payments are already part of everyday life. The company operates in nine Kenyan cities, while Bolt Food works with more than 2,000 restaurants and retail outlets and over 2,500 courier partners, giving the membership benefits across transport and delivery. But the real test will come after the free month and discounted introductory period end: will customers keep paying KSh 280 because the savings are worthwhile, and will the service consistently deliver the faster matching and delivery it promises? Bolt Plus is designed to encourage loyalty; whether it earns that loyalty will depend on customers’ experience.

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What I’m watching 

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• Flutterwave is hiring for several roles. Apply here.
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Have a fun weekend!

Victoria Fakiya for Techpoint Africa