Ghana's Ministry of Finance has published the 2026 Budget Speech, which was presented to parliament on 13 November 2025. Tax measures of the budget include VAT reforms that will:
- Abolish the COVID-19 Health Recovery Levy;
- Abolish the decoupling of the GETFund and NHIL levies from the VAT tax base, allowing both levies to be subject to input tax deductions;
- Abolish VAT on reconnaissance and prospecting of minerals;
- Reduce the effective VAT rate from 21.9% to 20%;
- Raise the VAT registrati…