ChatGPT Plus has a list price of $20 per month, but the actual cost you pay can...

https://smoothdecorator.com/why-did-openai-keep-chatgpt-plus-at-20-since-february-2023/

ChatGPT Plus has a list price of $20 per month, but the actual cost you pay can range from about $13 to $27. This difference comes from extra charges like VAT or GST and app store fees on iOS and Android