[REVISION HISTORY]

Ghana tax reform and revenue mobilization

Updated 6 times since CLSTR started tracking revisions of this situation.

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2026-10-02 07:54 UTC → 2026-10-05 16:12 UTC · added ~~removed~~

Ghana is undergoing a series of tax reforms and revenue mobilization efforts. In July 2026, the government accepted a recommendation to tax the President’s salary and allowances while in office, though it rejected taxing the President’s retirement gratuity and pension. Expanding on broader fiscal strategies, the government has set an ambitious target for the Ghana Revenue Authority (GRA) to double tax revenue from GH¢155 billion in 2024 to GH¢310 billion by 2028. GRA Commissioner-General Anthony Kwasi Sarpong has outlined a roadmap to achieve this by broadening the tax base and eliminating leakages. To support formalization, the GRA has proposed extending the Modified Taxation Scheme (MTS) to qualifying small limited liability companies with an annual turnover of up to GH¢750,000. In September 2026, the GRA intensified its focus on non-compliance, noting that approximately 60% of businesses are failing to meet their tax obligations. To address this, the GRA plans to deploy Fiscal Electronic Devices by the final quarter of 2026 to capture point-of-sale information and improve VAT reporting. Further highlighting the compliance gap, Dr. Martin Kolbil Yamborigya, Commissioner of the Domestic Tax Revenue Division, reported that the country collects only 40 percent of the Value Added Tax (VAT) it is legally owed. In response, the GRA launched the “Request your VAT Invoice, Help Build Our Nation” campaign to encourage consumers to demand receipts. However, Clement Boateng, President of the Ghana Union of Traders’ Associations (GUTA), has called for a “human face” approach, urging tax officers to prioritize education and sensitization during compliance visits. On September 22, 2026, the GRA introduced a Real-Time Value Added Tax (RTVAT) framework via the Sentinel ~~system. This framework is designed~~ system to capture tax from cross-border digital ~~services, such as online streaming subscriptions~~ services. Expanding these digitization efforts to local governance, Minister for Local Government, Chieftaincy and ~~cloud storage, at~~ Religious Affairs Mahama Ayariga announced in October 2026 plans to overhaul the ~~point of payment.~~ property rate collection system. The government intends to introduce a centrally controlled electronic mechanism, allowing property owners to pay via mobile money or electronic bank transfers.

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