Ghana Revenue Authority Launches Initiative to Add Over 2 Million Taxpayers: Boosting National Revenue

Introduction

The Ghana Revenue Authority (GRA) has introduced a groundbreaking initiative aimed at transforming the nation’s tax landscape. Known as the Sustained Tax Education Program and the Modified Taxation Scheme, this dual policy effort targets onboarding more than 2 million new taxpayers within the first year. This move is designed to expand the tax base, particularly from Ghana’s vast informal sector, which includes approximately 8 million businesses and individuals.

Launched under the theme “Promoting Voluntary Compliance Through Sustained Tax Education,” the program simplifies tax payments and raises awareness nationwide. Acting Commissioner General Anthony Sarpong highlighted its potential to add over GH¢10 billion to domestic tax revenue annually and elevate Ghana’s tax-to-GDP ratio within three years. This development, announced in early November 2025, aligns with broader fiscal reforms, including upcoming Value Added Tax (VAT) restructuring in the 2026 Budget.

For businesses and individuals in Ghana seeking to understand GRA tax compliance and opportunities in the informal sector taxation, this guide breaks down the essentials in a clear, step-by-step manner.

Analysis

The GRA’s new programs address longstanding challenges in Ghana’s taxation system, where a significant portion of economic activity occurs in the informal sector. This sector, comprising small traders, artisans, and unregistered enterprises, contributes substantially to GDP but remains largely outside the formal tax net.

Core Components of the Sustained Tax Education Program

The Sustained Tax Education Program focuses on building long-term awareness. It involves nationwide campaigns, workshops, and digital resources to demystify tax obligations. By emphasizing voluntary compliance, GRA aims to foster a culture of timely payments without heavy reliance on enforcement. This pedagogical approach educates on tax types like income tax, VAT, and property taxes, using simple examples: a market trader learns how daily sales translate to quarterly filings.

Details of the Modified Taxation Scheme

Complementing education, the Modified Taxation Scheme streamlines processes. It introduces user-friendly filing methods, such as mobile apps and simplified forms, reducing administrative burdens. For instance, small businesses can now register and pay via USSD codes or SMS, cutting compliance time from days to minutes. Acting Commissioner General Anthony Sarpong noted, based on GRA research, that targeting 2 million initial taxpayers from the informal sector could net additional revenue streams over three phases.

Projections indicate GH¢10 billion in annual gains, directly supporting public services like infrastructure and healthcare. Deputy Finance Minister Thomas Nyarko Ampem linked this to the 2026 Budget, set for presentation on November 13, 2025, promising VAT reliefs to ease transitions.

Summary

In summary, the GRA’s Sustained Tax Education and Modified Taxation Scheme represent a strategic push to integrate over 2 million informal sector players into the tax system within the first year. Expected outcomes include a GH¢10 billion revenue boost and improved tax-to-GDP ratio by year three. Endorsed by high-level officials, including Chief of Staff Julius Debrah, who urged focus on 24-hour economy segments like night businesses, the initiative promotes voluntary compliance through education and simplification.

This recap highlights how Ghana Revenue Authority tax programs are pivotal for fiscal sustainability, offering verifiable pathways for economic inclusion.

Key Points

Practical Advice

For Ghanaians in the informal sector, engaging with the GRA tax program is straightforward and beneficial. Start by visiting GRA offices or the official website for free tax education sessions.

Step-by-Step Tax Registration Guide

1. Assess Eligibility: If you run a business with turnover above GH¢200,000 annually (per standard GRA thresholds), register as a taxpayer.
2. Gather Documents: TIN application requires ID, business proof, and bank details.
3. Use Digital Tools: Download the GRA Taxpayer Portal app or dial shortcodes for mobile registration under the Modified Scheme.
4. Attend Workshops: Join sustained tax education events for filing demos.
5. File and Pay: Quarterly returns via simplified forms; penalties waived for first-time voluntary compliers.

Benefits for Compliant Taxpayers

Early adopters gain access to loans, government contracts, and VAT refunds. Track progress via GRA’s dashboard for real-time updates.

This advice empowers users to navigate tax compliance in Ghana efficiently.

Points of Caution

While promising, the program requires careful navigation. Chief of Staff Julius Debrah cautioned GRA to prioritize night businesses amid Ghana’s 24-hour economy push, ensuring policies accommodate extended operations without disrupting livelihoods.

Avoid Common Pitfalls

• Over-Reliance on Enforcement: Success hinges on voluntary participation; aggressive audits could deter informal players.
• Digital Divide: Rural areas may lack internet; GRA must bolster offline options.
• Inflated Expectations: GH¢10 billion projection assumes 100% phase-one uptake—realistic monitoring is key.
• Night Economy Oversight: Policies must flex for 24/7 traders to prevent evasion.

Taxpayers should verify all communications via official GRA channels to avoid scams.

Comparison

Compared to prior GRA efforts, like the 2021 Voluntary Asset and Income Programme (VAIP), which recovered GH¢2.3 billion from 40,000 participants, the new scheme scales ambition: 2 million taxpayers versus thousands. VAIP was amnesty-focused; this emphasizes ongoing education.

Versus Regional Peers

Nigeria’s TaxPro Max app onboarded 1 million in 2023; Kenya’s iTax simplified 70% of filings. Ghana’s hybrid model combines these, targeting a higher informal base. Globally, countries like Rwanda boosted tax-to-GDP from 10% to 16% via education—mirroring GRA’s three-year goal.

Legal Implications

The initiative operates within Ghana’s Income Tax Act (2015) and VAT Act (2013), promoting voluntary compliance under Section 74 of the Revenue Administration Act, which incentivizes self-reporting. Non-compliance risks penalties up to 200% of tax due, but first-phase participants may qualify for waivers.

Upcoming VAT Restructuring

The 2026 Budget’s VAT modifications, as noted by Deputy Minister Ampem, could lower rates or expand exemptions, legally easing burdens. All changes will be gazetted; taxpayers must update records promptly to avoid disputes.

No new laws are imposed; this enhances existing frameworks for broader adherence.

Conclusion

The GRA’s Sustained Tax Education Program and Modified Taxation Scheme mark a pivotal step toward a more inclusive fiscal system in Ghana. By targeting 2 million new taxpayers and projecting GH¢10 billion in revenue, it promises to strengthen the tax-to-GDP ratio and fund national development. With endorsements from key figures and a focus on voluntary compliance, success depends on execution, education, and adaptability—especially for informal and night economy operators.

Individuals and businesses are encouraged to engage early, leveraging simplified tools for mutual benefits. This initiative underscores taxation’s role in sustainable growth, setting a model for African revenue authorities.

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