Ghana moves to strengthen domestic revenue with sustained tax education and modified taxation scheme
The Government of Ghana has taken a major step to strengthen domestic revenue mobilisation and rebuild trust in the national tax system with the launch of the Sustained National Tax Education Campaign and the Modified Taxation Scheme.
The landmark event, held at the Movenpick Ambassador Hotel in Accra, was graced by government officials, development partners, members of the business community, and representatives from civil society.
It was headlined by His Excellency John Dramani Mahama, President of the Republic of Ghana, who underscored his administration’s commitment to fairness, transparency, and voluntary tax compliance as pillars of Ghana’s economic recovery.
Delivering the keynote address on behalf of the President, the Chief of Staff, Hon. Julius Debrah, said the two programmes represented a critical step toward a modern, inclusive, and accountable tax culture in Ghana.
“I am extremely excited to be here this morning as a special guest of honour at the launch of two key flagship programmes of the Ghana Revenue Authority — the Sustained National Tax Education Campaign and the Modified Taxation Scheme,” the President said.
He stressed that building trust is essential to sustaining every vibrant tax system and announced a directive to suspend all service agreements between the Ghana Revenue Authority (GRA) and the Strategic Mobilisation Unit until the Office of the Special Prosecutor concludes its investigations.
“Revenue mobilisation is the backbone of national development,” he noted. “It determines our ability to invest in infrastructure, social programmes, and economic stability.
The role of the GRA has never been more critical as we navigate fiscal risk, high inflation, and public debt.”
The President reaffirmed that his administration, working closely with the Minister of Finance, Dr. Cassiel Ato Forson, remains fully committed to stabilising and restructuring the economy.
“We are on track to make Ghana’s economy great again,” he declared.
He recalled that this year’s Budget Statement called for a sustained and aggressive tax education strategy to enhance awareness and promote voluntary compliance.
“I am delighted that the GRA has developed an implementation strategy under the theme ‘Providing Voluntary Compliance through Sustained Tax Education,’” he said.
“Today, we gather not just to launch an initiative, but to reaffirm our collective commitment that every citizen, resident, enterprise, and stakeholder has a stake in our shared future — and that our tax system must be understood, trusted, and sustained by all.”
President Mahama called for a national mindset shift, urging Ghanaians to view taxation as a civic investment rather than a burden.
“We must move from seeing tax as a burden to seeing it as an investment in our national mission,” he said.
“We must boldly take the step of internally generating enough revenue to fund our development. Complete voluntary compliance is not easy, but this campaign will help us get there faster.”
He further explained that the Sustained Tax Education Campaign will employ multiple communication strategies to ensure that every taxpayer is informed about their rights, obligations, and the benefits of compliance.
“Tax education is not a minor matter,” he said. “It is essential in helping citizens understand what they owe, why they owe it, and how the funds are used. When people understand, they are more likely to comply — not out of fear, but out of conviction.”
The President highlighted the importance of transparency, accountability, and fairness in building a legitimate and trusted tax system. “Trust is built by consistency,” he noted.
“Clear communication about how tax revenues are used, public reporting on roads built, hospitals renovated, and classrooms furnished will help citizens understand why they must pay.
Accountability must be visible. No one should carry a disproportionate burden — let us show morality and equity in tax collection.”
He also expressed satisfaction that the Modified Taxation Scheme is being launched concurrently to widen the tax net.
“Every taxable income must be collected,” he said. “We must all contribute our fair share in taxes to be able to boldly demand accountability from the government. It should not always be about what our country can do for us, but what we can do for our country.”
The President illustrated this point with an analogy: “Imagine a family contributing to a common pot to develop their home. If only 20% of those eligible contribute, how can the limited resources fairly serve everyone?”
He commended the Ghana Revenue Authority for its dedication to revenue mobilisation and revealed that the Authority had already surpassed its targets.
“This year, GRA had a target of GH¢189 billion to collect, representing a 23.5% growth over 2024. As of September 2025, it had collected GH¢136 billion against a target of GH¢130.2 billion — a positive deviation of GH¢347 million,” he announced.
“I have full confidence in the Board and in the Acting Commissioner-General, Mr. Anthony Sarpong, that they will end the year with a positive deviation.”
President Mahama reiterated his promise to remove nuisance taxes and said his administration had delivered on that pledge by repealing the E-Levy and pension tax within the first 120 days in office.
He further encouraged the GRA to focus on players in the “night market economy” — businesses that operate at night — as part of its 24-hour economy agenda.
“Some of these businesses escape our lenses,” he said. “But if we work around the clock, we can bring them into the tax net.”
He assured the gathering that the Ministry of Finance is committed to supporting the GRA in leveraging enhanced technology to simplify filing and payment processes, improve transparency, and encourage voluntary compliance.
“As we launch today an initiative that goes to the heart of nation-building, we are not just raising revenue — we are raising awareness, responsibility, and hope.
Together, we can make this not just a policy initiative, but a cultural transformation — building the happy taxpayer energy,” he concluded.
Hon. Seth Terkper, Economic Advisor to the President and a former Minister of Finance, expanded on the origins of the Modified Taxation Scheme, explaining that it evolved from ten years of reform efforts to make income tax fairer and simpler for small businesses.
“The scheme replaces the old presumptive income tax model,” he said. “It’s a shift toward simplification and inclusiveness — designed to make taxation easier to understand and comply with, especially for small-scale operators.”
He noted that simplifying taxes and strengthening administration will help modernise Ghana’s revenue system and broaden the tax base sustainably.
Hon. Elizabeth Ofosu-Agyare, Minister for Trade, Agribusiness and Industry, congratulated the Ghana Revenue Authority and stressed the importance of tax education in achieving inclusive economic growth.
“Tax education is not just a technical exercise — it is a shared goal of inclusive development,” she said.
“When citizens understand their tax obligations, we unlock the potential to modernise infrastructure, healthcare, education, and job creation.”
She reaffirmed her ministry’s commitment to collaborating with the GRA to reach traders, SMEs, and entrepreneurs, especially in the informal sector.
Delivering the vote of thanks, Ms. Elsie Appau-Klu, Esq., Technical Advisor to the Commissioner-General and Programme Coordinator of the Sustained Tax Education Programme, expressed gratitude to the President, Chief of Staff, Minister of Finance, and all partners.
“We are deeply honoured by your leadership and commitment,” she said. “The Ghana Revenue Authority is fully prepared for the task ahead. This is not theoretical readiness — it is practical readiness to deliver.”
She highlighted that the Authority has trained its staff, reoriented its systems, and integrated modern technology to simplify processes.
“We have the right leadership under Mr. Anthony Sarpong, and we are ready to engage every stakeholder — from traditional leaders to trade associations and faith-based groups. We call on all Ghanaians to join the campaign, know your taxes, pay your taxes, and let’s develop Ghana together.”
The Sustained National Tax Education Programme will run over three years, employing community engagement, media campaigns, and stakeholder partnerships to promote voluntary compliance.
The Modified Taxation Scheme introduces a simplified, digital-friendly system with a 3% flat rate for micro and small enterprises earning up to GH¢500,000 annually, enabling taxpayers to register, file, and pay taxes using the Ghana Card and GPS address system.
Together, these initiatives mark a new era in Ghana’s fiscal transformation — one anchored on education, trust, transparency, and national responsibility.