The Ministry of Finance (MoF) has published an updated Survey of the Ghanaian Tax System, produced jointly with TaxDev researchers from the Institute for Fiscal Studies (UK).
This Survey, which provides information on Ghana's tax system as of January 2024, is intended as a repository of key information for researchers, policymakers and the public, and updates a previous edition of the Survey published in 2021.
As well as setting out the key design features for the different taxes in operation in Ghana, it also looks at recent trends in policy, administration and revenues, and compares key information on tax rates and revenues with other countries.
The key findings of the report include: At 13.8% in 2022, Ghana's tax-to-GDP ratio remains below the government's target of 18-20% by 2027.