The Ghana Revenue Authority (GRA) is piloting an online revenue system to tax digital and e-commerce businesses, enhancing tax compliance. This effort accompanies a new Modified Taxation Scheme (MTS) for informal sector businesses, simplifying tax procedures. These initiatives aim to modernize Ghana's tax system and improve revenue mobilisation.
The GRA Pilots Digital Tax System to Capture Ghana’s Growing E-Commerce Sector
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Ghana
Author: Tara Nedeljković
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Content accuracy validation date:
17.11.2025
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08:21h
The Ghana Revenue Authority (GRA) has begun piloting a new online revenue mobilisation system aimed at taxing digital and e-commerce businesses. This initiative is part of broader efforts to expand Ghana’s tax net and ensure that online enterprises contribute fairly to national revenue.
According to the GRA, the growth of the digital economy has led to a sharp increase in online businesses and startups, requiring new mechanisms for tracking and collecting taxes. GRAs Commissioner-General confirmed that the Authority is currently testing technology capable of identifying and monitoring online business activities. The pilot project will help the GRA gather data on e-commerce transactions and assess how best to integrate such businesses into the national tax framework.
In addition to this pilot, the GRA officially launched a Modified Taxation Scheme (MTS) for the informal sector in early November 2025. Under this scheme, businesses with annual earnings of up to GHC 500,000 are subject to a simplified 3 percent tax on turnover. The new model aims to make compliance easier for small and informal businesses, many of which previously operated outside the tax net. The MTS can be accessed through a mobile app and a USSD code (*880#), allowing users to register and pay taxes via mobile money.
Both the digital-economy pilot and the MTS form part of a dual strategy to improve domestic revenue mobilisation. For retailers in Ghana—especially those operating online—the new system is expected to bring greater scrutiny and new obligations to register and file taxes digitally. Brick-and-mortar retailers who use e-commerce platforms or social media for sales may also fall under this new monitoring framework and should track its changes. While this could increase compliance costs, it also promises a fairer competitive environment between registered and unregistered sellers. Overall, the GRA’s 2025 initiatives mark a novel step toward modernising Ghana’s wider tax system rules and formalising both digital and informal business activities in this GRA.
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