Navigating Ghana’s 2026 VAT Reforms: What Your Business Needs to Know

Effective January 1, 2026, Ghana has overhauled its indirect tax framework, unifying the VAT rate at 15% and removing previous flat rate schemes. One of the most significant shifts for small and medium enterprises (SMEs) is the upward revision of the VAT registration threshold from GH¢200,000 to GH¢750,000, effectively excluding many micro-enterprises from complex obligations. However, for businesses above this threshold, compliance has become more rigorous with the rollout of Fiscal Electronic Devices (FEDS) and e-invoicing systems designed to track transactions in real-time.

At Pure 2A, we advise businesses to recalibrate their pricing and contracts immediately. The abolition of the COVID-19 Health Recovery Levy and the re-coupling of GETFund and NHIL levies with the VAT base means that businesses can once again claim input tax credits more effectively, potentially reducing the overall cost of doing business if managed correctly.