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Ghana MTRS Implementation Tracker
A complete action-by-action index of Ghana's 2024-2027 Medium-Term Revenue Strategy, separating the strategy's plan from independently established implementation.
Analysed and explained by MSL Business School through TaxLawGH.
Total actions113Every action in both MTRS matrices.
Policy themes11Direct, indirect, trade and other themes.
Administration areas5Tax policy, NTR, Customs, domestic tax and support.
Status ruleEvidence firstNo implementation status inferred from broad statements.
What this tracker does
It keeps proposal status and implementation status separate.
All 113 measures were planned in the MTRS. Current status is assigned only where later official evidence identifies the particular action closely enough to support a bounded conclusion.
Completed or operating means the evidenced action has been introduced or is functioning; it does not imply that recurring administration has ended. In-progress and partial labels preserve the Ministry's distinction between work that commenced and work proved complete. Later repeal is shown separately.
Complete action register
Search and filter all 113 actions.
Showing all 113 actions.
| Action ID | Matrix | Category | Action | Strategy timing | Current status and evidence |
|---|---|---|---|---|---|
| MTRS-P-01-01 | Policy | Direct taxes | Introduce a simplified modified taxation scheme for small taxpayers. | ST | Completed The simplified Modified Taxation Scheme was launched on 5 November 2025. Mass registration and administration continue, but the action to introduce the scheme is complete. |
| MTRS-P-01-02 | Policy | Direct taxes | Introduce a minimum chargeable income rule. | ST | In progress The Ministry records the Minimum Chargeable Income rollout as commenced by end-2024 and continuing through 2025; GRA publishes current implementation guidance. |
| MTRS-P-01-03 | Policy | Direct taxes | Require an authorised VAT invoice as evidence for deducting an expense for income-tax purposes. | ST | In progress The Ministry records the authorised VAT-invoice requirement as commenced by end-2024 and continuing through 2025; GRA publishes current guidance. |
| MTRS-P-01-04 | Policy | Direct taxes | Review the Stamp Duty Act. | ST | Completed The Ministry identifies the stamp-duty review as an MTRS measure implemented in 2024, and GRA confirms implementation of the Stamp Duty (Amendment) Act, 2023 (Act 1109). |
| MTRS-P-01-05 | Policy | Direct taxes | Tax gross gaming revenue and apply withholding tax to gaming winnings. | ST | Partly retained; winnings tax repealed Gross-gaming-revenue taxation was implemented and remains distinct, but Act 1134 removed the withholding tax on lottery winnings from 2 April 2025. |
| MTRS-P-01-06 | Policy | Direct taxes | Improve the taxation of rent income. | ST | Not independently verified action-by-action |
| MTRS-P-01-07 | Policy | Direct taxes | Tighten debt-to-equity safeguards against excessive interest deductions. | ST/MT | Not independently verified action-by-action |
| MTRS-P-01-08 | Policy | Direct taxes | Improve withholding-tax management and administration. | ST/MT | Not independently verified action-by-action |
| MTRS-P-01-09 | Policy | Direct taxes | Review concessionary corporate income-tax rates. | MT | Not independently verified action-by-action |
| MTRS-P-01-10 | Policy | Direct taxes | Review the progressive personal income-tax structure. | MT | Not independently verified action-by-action |
| MTRS-P-01-11 | Policy | Direct taxes | Redesign the Electronic Transfer Levy. | ST/MT | Superseded by repeal The planned redesign no longer describes the current position because Act 1127 repealed the Electronic Transfer Levy on 2 April 2025. |
| MTRS-P-01-12 | Policy | Direct taxes | Develop income-tax rules for cross-border digital services. | MT | Not independently verified action-by-action |
| MTRS-P-02-01 | Policy | Indirect taxes | Align excise rates for products with similar characteristics. | ST | Completed The Ministry identifies alignment of excise rates for similar products as an MTRS measure implemented in 2024. |
| MTRS-P-02-02 | Policy | Indirect taxes | Align Customs tariff reliefs with the VAT Act. | ST | In progress The Ministry records alignment work in 2024 and expressly says implementation continued throughout 2025; the evidence does not establish completion of the full alignment action. |
| MTRS-P-02-03 | Policy | Indirect taxes | Review the VAT registration threshold. | ST | Completed Act 1151 increased the VAT-registration threshold from GHS 200,000 to GHS 750,000 with effect from 1 January 2026. |
| MTRS-P-02-04 | Policy | Indirect taxes | Review VAT exemptions for residential property. | MT | Not independently verified action-by-action |
| MTRS-P-02-05 | Policy | Indirect taxes | Review VAT-associated levies and their input-deductibility treatment. | ST/MT | Completed Act 1151 recoupled the GETFund and NHIL levies with VAT and made the components input-deductible from 1 January 2026. |
| MTRS-P-02-06 | Policy | Indirect taxes | Review VAT exemptions for efficiency and distortion effects. | ST/MT | In progress The comprehensive VAT review addressed distortions and led to Act 1151, but the reviewed evidence does not establish completion of every exemption-efficiency and distortion review contemplated by this action. |
| MTRS-P-02-07 | Policy | Indirect taxes | Review the Communications Service Tax rate. | ST | Not independently verified action-by-action |
| MTRS-P-02-08 | Policy | Indirect taxes | Harmonise tobacco excise with relevant WHO and ECOWAS frameworks. | ST/MT | Not independently verified action-by-action |
| MTRS-P-02-09 | Policy | Indirect taxes | Use a hybrid ad valorem and specific excise structure for spirits, wine, sugar-sweetened beverages and beer, with inflation adjustment. | MT | Not independently verified action-by-action |
| MTRS-P-02-10 | Policy | Indirect taxes | Extend excise to cosmetics, weapons and ammunition. | MT | Not independently verified action-by-action |
| MTRS-P-02-11 | Policy | Indirect taxes | Develop automatic adjustment formulas for the Special Petroleum Tax, energy-sector levies and excise duties. | MT | Not independently verified action-by-action |
| MTRS-P-02-12 | Policy | Indirect taxes | Shift the tax mix from wage-based taxes towards consumption taxes. | MT | Not independently verified action-by-action |
| MTRS-P-03-01 | Policy | Trade and facilitation | Review and consolidate tariff lines that create high input costs. | ST | Not independently verified action-by-action |
| MTRS-P-03-02 | Policy | Trade and facilitation | Review import duties on vehicle spare parts. | ST/MT | Not independently verified action-by-action |
| MTRS-P-03-03 | Policy | Trade and facilitation | Strengthen classification and valuation integrity through the Customs Technical Services Bureau. | ST | Not independently verified action-by-action |
| MTRS-P-03-04 | Policy | Trade and facilitation | Improve supervision of Customs suspense regimes. | ST/MT | Not independently verified action-by-action |
| MTRS-P-03-05 | Policy | Trade and facilitation | Complete and deepen the implementation of ICUMS. | ST/MT | Not independently verified action-by-action |
| MTRS-P-04-01 | Policy | Domestic productive capacity | Review incentives for anchor industries and local entrepreneurs. | ST | Not independently verified action-by-action |
| MTRS-P-04-02 | Policy | Domestic productive capacity | Reduce dependence on imported essential products. | ST | Not independently verified action-by-action |
| MTRS-P-04-03 | Policy | Domestic productive capacity | Improve productive links between small and large businesses. | ST | Not independently verified action-by-action |
| MTRS-P-04-04 | Policy | Domestic productive capacity | Set minimum local-content, employment and supply expectations for industries. | ST/MT | Not independently verified action-by-action |
| MTRS-P-04-05 | Policy | Domestic productive capacity | Strengthen export-development initiatives. | ST/MT | Not independently verified action-by-action |
| MTRS-P-05-01 | Policy | International taxation | Adapt transfer-pricing rules and risk-based audits for small and medium-sized enterprises. | ST | Not independently verified action-by-action |
| MTRS-P-05-02 | Policy | International taxation | Strengthen the connection between Customs valuation and income-tax transfer pricing. | ST | Not independently verified action-by-action |
| MTRS-P-05-03 | Policy | International taxation | Operationalise country-by-country reporting through the Multilateral Competent Authority Agreement. | ST/MT | Not independently verified action-by-action |
| MTRS-P-05-04 | Policy | International taxation | Expand Ghana's regional treaty network in support of AfCFTA and ECOWAS trade. | ST/MT | Not independently verified action-by-action |
| MTRS-P-05-05 | Policy | International taxation | Develop domestic systems for the OECD two-pillar international tax reforms. | ST/MT | Not independently verified action-by-action |
| MTRS-P-05-06 | Policy | International taxation | Adopt a whole-of-government approach to international tax crime and illicit financial flows. | ST/MT | Not independently verified action-by-action |
| MTRS-P-06-01 | Policy | Tax expenditure | Redefine geographic-location concessions. | ST | Not independently verified action-by-action |
| MTRS-P-06-02 | Policy | Tax expenditure | Develop regulations for the exemptions framework. | ST | Not independently verified action-by-action |
| MTRS-P-06-03 | Policy | Tax expenditure | Publish tax-expenditure estimates annually and improve the supporting database and costing. | ST | Implemented and ongoing The Ministry has published dedicated tax-expenditure reports for reporting years 2022, 2023 and 2024, including forward estimates. Annual publication and supporting improvement are recurring work. |
| MTRS-P-06-04 | Policy | Tax expenditure | Review temporary concessions for employing recent graduates. | ST/MT | Not independently verified action-by-action |
| MTRS-P-06-05 | Policy | Tax expenditure | Rationalise tax expenditures regularly. | MT | Not independently verified action-by-action |
| MTRS-P-07-01 | Policy | Extractive industries - 1 action | Develop a coherent fiscal regime for upstream mining and petroleum operations, including the fiscal terms of agreements. | ST/MT | Not independently verified action-by-action |
| MTRS-P-08-01 | Policy | Environmental fiscal reform | Review stumpage fees and timber-right charges, including a minimum five-per-cent charge. | MT | Not independently verified action-by-action |
| MTRS-P-08-02 | Policy | Environmental fiscal reform | Review taxes and levies on timber exports. | MT | Not independently verified action-by-action |
| MTRS-P-08-03 | Policy | Environmental fiscal reform | Use premium levies for endangered timber species. | MT | Not independently verified action-by-action |
| MTRS-P-08-04 | Policy | Environmental fiscal reform | Expand taxation of plastic products and packaging. | MT | In progress The plastics expansion commenced by end-2024 and continued in 2025. The 2025 report also records delayed full implementation of Act 1108. |
| MTRS-P-08-05 | Policy | Environmental fiscal reform | Introduce an emissions tax. | MT | Implemented, then repealed The emissions levy took effect on 1 January 2024 under Act 1112 and was repealed by Act 1128 on 2 April 2025. |
| MTRS-P-08-06 | Policy | Environmental fiscal reform | Review trawler fees under the Sustainable Fisheries Partnership Agreement. | MT | Not independently verified action-by-action |
| MTRS-P-09-01 | Policy | Non-tax revenue | Develop a national non-tax-revenue strategy. | ST/MT | Not independently verified action-by-action |
| MTRS-P-09-02 | Policy | Non-tax revenue | Review fees regularly and move services with private-good characteristics towards full cost recovery. | ST/MT | Not independently verified action-by-action |
| MTRS-P-09-03 | Policy | Non-tax revenue | Clarify the roles of covered and state-owned entities in non-tax-revenue mobilisation. | ST/MT | Not independently verified action-by-action |
| MTRS-P-09-04 | Policy | Non-tax revenue | Modernise covered and state-owned entities. | ST/MT | Not independently verified action-by-action |
| MTRS-P-09-05 | Policy | Non-tax revenue | Develop a policy for public assets. | ST/MT | Not independently verified action-by-action |
| MTRS-P-09-06 | Policy | Non-tax revenue | Review the property-rate system. | ST/MT | Not independently verified action-by-action |
| MTRS-P-10-01 | Policy | Revenue administration - 1 action | Develop a national revenue-administration reform policy. | ST/MT | Not independently verified action-by-action |
| MTRS-P-11-01 | Policy | Digitalisation - 1 action | Develop a digitalisation master plan for revenue policy and administration. | ST/MT | Not independently verified action-by-action |
| MTRS-A-01-01 | Administration | Tax policy administration | Run public sensitisation on revenue policy. | Not stated | In progress GRA launched a nationwide tax-education campaign in November 2025 for the 2025-2028 period. The campaign is operating but not yet complete. |
| MTRS-A-01-02 | Administration | Tax policy administration | Prepare an organisational-development and skills report. | Not stated | Not independently verified action-by-action |
| MTRS-A-01-03 | Administration | Tax policy administration | Implement recommendations for the tax-policy-making process. | Not stated | Not independently verified action-by-action |
| MTRS-A-01-04 | Administration | Tax policy administration | Develop standard operating procedures for the Revenue Policy Division. | Not stated | Not independently verified action-by-action |
| MTRS-A-01-05 | Administration | Tax policy administration | Provide the technology and systems needed for policy work. | Not stated | Not independently verified action-by-action |
| MTRS-A-01-06 | Administration | Tax policy administration | Build a specialist library and access to online research subscriptions. | Not stated | Not independently verified action-by-action |
| MTRS-A-01-07 | Administration | Tax policy administration | Develop tax-expenditure databases and analytical models. | Not stated | Not independently verified action-by-action |
| MTRS-A-01-08 | Administration | Tax policy administration | Deepen collaboration between revenue policy and fiscal planning. | Not stated | Not independently verified action-by-action |
| MTRS-A-01-09 | Administration | Tax policy administration | Build capacity to translate policy into legislation. | Not stated | Not independently verified action-by-action |
| MTRS-A-01-10 | Administration | Tax policy administration | Strengthen the Independent Tax Appeals Board. | Not stated | Not independently verified action-by-action |
| MTRS-A-01-11 | Administration | Tax policy administration | Develop guidelines for policy challenges and disputes. | Not stated | Not independently verified action-by-action |
| MTRS-A-01-12 | Administration | Tax policy administration | Operationalise the Emissions Fiscal Registry and Green Fund architecture. | Not stated | Not independently verified action-by-action |
| MTRS-A-02-01 | Administration | Non-tax revenue administration | Translate national non-tax-revenue objectives into operating plans. | Not stated | Not independently verified action-by-action |
| MTRS-A-02-02 | Administration | Non-tax revenue administration | Set implementation milestones. | Not stated | Not independently verified action-by-action |
| MTRS-A-02-03 | Administration | Non-tax revenue administration | Establish focal desks in relevant institutions. | Not stated | Not independently verified action-by-action |
| MTRS-A-02-04 | Administration | Non-tax revenue administration | Require periodic reporting from public agencies and holders. | Not stated | Not independently verified action-by-action |
| MTRS-A-02-05 | Administration | Non-tax revenue administration | Develop key performance indicators. | Not stated | Not independently verified action-by-action |
| MTRS-A-02-06 | Administration | Non-tax revenue administration | Focus central audit work on non-tax revenue. | Not stated | Not independently verified action-by-action |
| MTRS-A-02-07 | Administration | Non-tax revenue administration | Onboard entities to the Public Investment and Financial Management Information System. | Not stated | Not independently verified action-by-action |
| MTRS-A-02-08 | Administration | Non-tax revenue administration | Strengthen investigations. | Not stated | Not independently verified action-by-action |
| MTRS-A-02-09 | Administration | Non-tax revenue administration | Develop costing and pricing manuals. | Not stated | Not independently verified action-by-action |
| MTRS-A-02-10 | Administration | Non-tax revenue administration | Create databases and standard operating procedures for fees and charges. | Not stated | Not independently verified action-by-action |
| MTRS-A-02-11 | Administration | Non-tax revenue administration | Improve the chart of accounts. | Not stated | Not independently verified action-by-action |
| MTRS-A-02-12 | Administration | Non-tax revenue administration | Expand gross lodgement outside the central bank where appropriate. | Not stated | Not independently verified action-by-action |
| MTRS-A-03-01 | Administration | Customs administration | Improve classification and valuation integrity. | Not stated | Not independently verified action-by-action |
| MTRS-A-03-02 | Administration | Customs administration | Deepen implementation of the ECOWAS Common External Tariff. | Not stated | Not independently verified action-by-action |
| MTRS-A-03-03 | Administration | Customs administration | Strengthen supervision of Customs suspense regimes. | Not stated | Not independently verified action-by-action |
| MTRS-A-03-04 | Administration | Customs administration | Improve export procedures and documentation. | Not stated | Not independently verified action-by-action |
| MTRS-A-04-01 | Administration | Domestic-tax administration | Reduce the time required to file and pay while strengthening risk-based audits. | Not stated | Not independently verified action-by-action |
| MTRS-A-04-02 | Administration | Domestic-tax administration | Use the Convention on Mutual Administrative Assistance, BEPS tools and dispute mechanisms more effectively. | Not stated | In progress The Exchange of Information voluntary-disclosure programme commenced by end-2024 and continued in 2025. That proves progress, not completion of the action's wider Convention, BEPS and dispute-mechanism scope. |
| MTRS-A-04-03 | Administration | Domestic-tax administration | Establish a specialised audit centre. | Not stated | Not independently verified action-by-action |
| MTRS-A-04-04 | Administration | Domestic-tax administration | Build transfer-pricing capacity. | Not stated | Not independently verified action-by-action |
| MTRS-A-04-05 | Administration | Domestic-tax administration | Improve excise administration for outgrower arrangements and supporting guidelines. | Not stated | Not independently verified action-by-action |
| MTRS-A-04-06 | Administration | Domestic-tax administration | End the VAT Relief Purchase Order system and improve the refund process. | Not stated | Not independently verified action-by-action |
| MTRS-A-04-07 | Administration | Domestic-tax administration | Review the liquidity effects of VAT withholding. | Not stated | Not independently verified action-by-action |
| MTRS-A-04-08 | Administration | Domestic-tax administration | Build a system for managing and reporting tax expenditure. | Not stated | Partly implemented Repeated tax-expenditure reports establish an operating reporting component, but the reviewed publications do not prove completion of the action's broader management-system component. |
| MTRS-A-04-09 | Administration | Domestic-tax administration | Strengthen GRA debt management. | Not stated | Not independently verified action-by-action |
| MTRS-A-04-10 | Administration | Domestic-tax administration | Improve compliance by quasi-government institutions. | Not stated | Not independently verified action-by-action |
| MTRS-A-05-01 | Administration | Information technology and support | Improve assistance for informal-sector taxpayers. | Not stated | Implemented and ongoing The Modified Taxation Scheme provides simplified digital and assisted routes for informal-sector taxpayers, while mass registration and taxpayer assistance continue. |
| MTRS-A-05-02 | Administration | Information technology and support | Strengthen client service. | Not stated | Not independently verified action-by-action |
| MTRS-A-05-03 | Administration | Information technology and support | Expand third-party data use. | Not stated | Not independently verified action-by-action |
| MTRS-A-05-04 | Administration | Information technology and support | Create a single revenue-reporting system. | Not stated | Not independently verified action-by-action |
| MTRS-A-05-05 | Administration | Information technology and support | Complete and improve the Integrated Tax Application and Preparation System. | Not stated | Not independently verified action-by-action |
| MTRS-A-05-06 | Administration | Information technology and support | Implement customer-relationship management. | Not stated | Not independently verified action-by-action |
| MTRS-A-05-07 | Administration | Information technology and support | Complete relevant ICUMS modules. | Not stated | Not independently verified action-by-action |
| MTRS-A-05-08 | Administration | Information technology and support | Increase enforcement staffing. | Not stated | Not independently verified action-by-action |
| MTRS-A-05-09 | Administration | Information technology and support | Provide ICT training. | Not stated | Not independently verified action-by-action |
| MTRS-A-05-10 | Administration | Information technology and support | Integrate systems and strengthen data analytics and exchange of information. | Not stated | Not independently verified action-by-action |
| MTRS-A-05-11 | Administration | Information technology and support | Extend electronic non-tax-revenue systems to remote areas. | Not stated | Not independently verified action-by-action |
| MTRS-A-05-12 | Administration | Information technology and support | Onboard all ministries, departments and agencies, including retained internally generated funds, to GIFMIS. | Not stated | Not independently verified action-by-action |
| MTRS-A-05-13 | Administration | Information technology and support | Connect government-agency electronic systems in real time. | Not stated | Not independently verified action-by-action |
| MTRS-A-05-14 | Administration | Information technology and support | Re-engineer business processes. | Not stated | Not independently verified action-by-action |
| MTRS-A-05-15 | Administration | Information technology and support | Build an e-learning system. | Not stated | Not independently verified action-by-action |
No actions match the selected filters.
Strategy timing
Read the abbreviations in their source context.
| Code | Meaning |
|---|---|
| ST | Short term: more than six months to December 2024 |
| MT | Medium term: January 2025 to December 2026 |
| ST/MT | Short and medium term: through December 2026 |
| Not stated | The administration matrix does not print an action-level timing column |
The MTRS also defines an immediate period ending in December 2023. No policy action in the extracted policy matrix is coded here as immediate.
Evidence rule
How an action's status is established.
Legal authorisation
An enacted instrument and its operative provision can establish that a legally framed reform was authorised.
Commencement
Assent or passage is not enough where commencement depends on publication, a date or another legal step.
Operational evidence
Administrative actions require official, action-specific evidence that the system, process or institution is operating.
Replacement or withdrawal
A later enactment or official record must identify the particular action clearly before the tracker records replacement, repeal or withdrawal.
Current tracker position: 18 actions have bounded action-level classifications supported by official evidence. The other 95 remain unverified at action level; that label does not mean they were not pursued.