ChatGPT Plus is listed at $20 per month, but the actual price you pay can vary...

https://blogfreely.net/samuel-wang09/110caniavoidvatonchatgptpluswithavat_id

ChatGPT Plus is listed at $20 per month, but the actual price you pay can vary between $13 and $27. This depends on factors like local taxes (VAT or GST) and platform fees if you subscribe through the iOS or Android app stores