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Ghana Taxation Sector Research Highlights

Ghana Taxation Sector Research Highlights
Viewpoint

Vish Ashiagbor, Country Senior Partner, PwC Ghana: Viewpoint
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Viewpoint:Vish Ashiagbor The National Identity Card has been a positive development for the country. It started in 2017, and we have seen significant progress in card registration in recent years. It is becoming an important identification card both for Ghana and the ECOWAS subregion. The card, which is issued by the National Identification Authority, is generally referred to as the Ghana Card;…

Overview

Taxes for individuals and businesses in Ghana
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The Ghana Revenue Authority (GRA) is the agency mandated to assess and collect taxes in the country. It enforces tax-related legislation, and acts as an arbitrator in the event of a dispute. It falls under the umbrella of the Ministry of Finance and Economic Planning. Taxes in Ghana are divided into two main categories: direct taxes which are levied on income or profit, and indirect taxes which are…

Analysis

Simplification of tax compliance in Ghana
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The value-added tax (VAT) regime in Ghana can be complicated, as it blends both the features of a traditional sales tax, which lacks the ability to claim credit for some aspects of the tax incurred by a business – and a pure VAT, where claims are permitted for input taxes incurred. The tax was first introduced in 1995, and meant to replace both sales and services taxes – which policy analysts said…
Chapter

The Report: Ghana 2022: Tax
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In conjunction with PwC, this chapter explores the taxation system and Ghana’s efforts to build an investor-friendly environment. It also contains an interview with Vish Ashiagbor, Country Senior Partner, PwC Ghana.…
Country Report

The Report: Ghana 2022
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Ghana is the first African country to achieve independence from British colonial rule, and is widely known for its natural resources such as cocoa, as well as its inland water sources. Several measures have been taken to balance government revenue and spending, and the country remains a safe haven for foreign direct investment, which stood at $830m in the first half of 2021. The most recent genera
Viewpoint

Vish Ashiagbor, Country Senior Partner, PwC Ghana: Viewpoint
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Viewpoint:Vish Ashiagbor After more than half a century Ghana passed the Companies Act, 2019 (Act 992), which replaces the Companies Act, 1963 (Act 179). The new act aims to amend and consolidate the law relating to companies, and provide for related matters, among other things. It was preceded by a number of taxation law reforms: the Value-Added Tax Law revision in 2013, the Excise Law revision…

Overview

A guide to Ghana's tax framework for individuals and businesses
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The Ghana Revenue Authority (GRA) is the government body mandated to collect and assess taxes. It enforces the provisions of the tax acts and serves as the first arbiter between parties in the event of a dispute. The Ministry of Finance and Economic Planning is responsible for overseeing the GRA. Income Tax The principal direct tax is income tax. Generally, a person’s nature, residency…

Analysis

The history of value-added tax in Ghana
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The topic of VAT has dominated the discussion of taxation in recent years, with the most notable conversations occurring in the Gulf. Like the Gulf countries, many territories have their own story of implementing the tax. This analysis outlines the VAT story in Ghana, highlights how the tax has changed over the years and explains the situation surrounding the current VAT regime. If anyone…
Country Report

The Report: Ghana 2020
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The Report examines the evolution of the Ghanaian economy over the past 12 months, ranging from the country’s financial regulatory reforms and capital requirements increase, to efforts to improve the ease of doing business and company registration, and the role of industrial parks in boosting the economy. There is also a close examination of the effects of commodity price volatility and new oil

Chapter

The Report: Ghana 2020: Tax
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This chapter examines the tax system of Ghana, including value-added tax, double taxation treaties, tax incentives, tax residency, deductions, import duties and tax administration. This chapter also contains a viewpoint from Vish Ashiagbor, Country Senior Partner, PwC Ghana.…

View More
Featured Sectors in Ghana
  • Africa Agriculture
  • Africa Energy
  • Africa ICT
  • Africa Industry
  • Africa Transport
Featured Countries in Tax
  • Cote d'Ivoire Tax
  • Ghana Tax
  • Nigeria Tax
  • Indonesia Tax
  • Philippines Tax
  • Mexico Tax
Featured Reports in Ghana
  • The Report: Ghana 2022
  • The Report: Ghana 2020
  • The Report: Ghana 2019
  • The Report: Ghana 2018
  • The Report: Ghana 2017

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