Ghana: Modified taxation scheme for “informal sector”
Eligible taxpayers will pay a flat 3% tax.
The Ghana Revenue Authority in November 2025 introduced a modified taxation scheme (MTS) for micro, small, and medium-sized enterprises in the “informal sector.”
Eligible taxpayers with annual incomes up to GHS 500,000 (approximately US$48,000) will pay a flat 3% tax and can register and pay via a dedicated mobile app. The initiative includes a three-year tax education program to promote compliance.
For more information, contact a KPMG tax professional in Ghana:
Kofi Frempong-Kore | kfkore@kpmg.com