Skip to main content

Ghana: Modified taxation scheme for “informal sector”

Eligible taxpayers will pay a flat 3% tax.

Share
january 5, 2026

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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline