ChatGPT Plus has a base price of $20 a month but the final cost changes...

https://holdensimpressivethoughts.lumenforgex.com/posts/can-companies-avoid-vat-on-chatgpt-plus-by-entering-a-vat-id-at-checkout

ChatGPT Plus has a base price of $20 a month but the final cost changes depending on your country and device. That’s because taxes like VAT or GST get added based on where you live