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On 1st January, the Government of Ghana implemented major reforms to its Value Added Tax (VAT) system, with a higher registration threshold and a rationalised structure to simplify compliance and improve efficiency – including making the earmarked levies reclaimable for VAT-registered businesses once more.
Our collaborative report on the design and administration of Ghana’s VAT system from 2024 - published last year in partnership with the Ministry of Finance (MoF) and the Ghana Revenue Authority (GRA) – contributed to the evidence base for the reforms.
The report examined key features of the system, including the registration threshold, the operation of the VAT Flat Rate Scheme (VFRS), and the VAT-related levies, and considered impacts on revenues and taxpayer behaviour.
Read more about Ghana’s reforms here.
Published on: 8th January 2026
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