Thankfully, you only need the PlayStation Plus Essential tier to play online with your friends. There are three different tiers to the subscription service now: Essential at $59.99 a year, Extra at $99.99 a year, and Premium at $119.99 a year.
GTA Online lets you play with up to 30 players in one online session — letting you roam San Andreas with many of your friends at once. Unfortunately, the title does not support crossplay, so you can only play with others who are also on a PlayStation console.
Source: https://www.distractify.com/p/do-you-need-playstation-plus-to-play-gta-online