- Deloitte Sees Stronger Compliance Driving Ghana’s Revenue Growth
Deloitte has endorsed the government’s domestic revenue mobilisation strategy, arguing that Ghana is beginning to strengthen tax collection through better compliance, improved administration and digital systems rather than repeated increases in tax rates.
In its assessment of the 2026 Mid-Year Budget Review, the professional services firm said first-half revenue performance was broadly encouraging despite total revenue and grants falling marginally below target.
The firm highlighted the rise in non-oil tax revenue from 12.60% of gross domestic product in 2024 to 13.10% in 2025, even after the government abolished several taxes during the period.
The improvement suggests that the revenue system is becoming more effective at collecting existing obligations rather than depending solely on the introduction of new levies.
“Revenue growth appears to be increasingly driven by improved compliance, administrative efficiency and technology-enabled tax collection rather than higher tax rates. This is a positive development for businesses and investors,” Deloitte said.
The assessment supports the government’s argument that Ghana can improve fiscal sustainability without imposing additional tax pressure on households and companies.
A revenue strategy based on compliance and administrative reform is generally considered more supportive of private-sector activity because it reduces the risk that higher tax rates will discourage investment, increase business costs or drive economic activity into the informal sector.
It can also improve fairness where enforcement is applied consistently across individuals and companies that are already legally required to pay tax.
Deloitte’s analysis indicates that the government’s tax reforms are beginning to produce a structural shift in revenue mobilisation.
Digital collection systems, taxpayer identification, stronger enforcement and improved monitoring of transactions are becoming more important to the state’s revenue performance.
These systems can help tax authorities identify undeclared income, reduce manual processing and close gaps that allow businesses or individuals to remain outside the tax net.
The approach is particularly important for Ghana because the country has historically struggled with a narrow tax base, a large informal economy and significant revenue leakages.
Successive governments have frequently responded by introducing new taxes or increasing rates on already compliant taxpayers.
While such measures may generate revenue quickly, they can also increase the burden on formal businesses and salaried workers without addressing the wider structural weakness in the system.
Deloitte’s endorsement suggests that the current strategy is beginning to move away from that model.
The increase in non-oil tax revenue is also significant because it reduces the government’s exposure to fluctuations in petroleum production and international oil prices.
A more stable domestic tax base allows the state to plan expenditure with greater certainty and reduces the risk that external commodity shocks will create sudden fiscal shortfalls.
However, the firm’s positive assessment was not without caution.
Deloitte urged the government to continue broadening the tax base, strengthening taxpayer compliance and sealing leakages across the system.
The sustainability of the recent improvement will depend on whether reforms can be extended beyond existing formal-sector taxpayers to capture economic activity that remains under-reported or untaxed.
This will require better data sharing among public institutions, stronger use of digital payment records and more effective coordination between the Ghana Revenue Authority and other agencies.
It will also require a compliance approach that is predictable and fair.
Businesses are more likely to comply when tax rules are clear, assessments are consistent and disputes are resolved efficiently.
Aggressive or inconsistent enforcement could undermine the benefits of administrative reform by increasing uncertainty and discouraging investment.
Technology will remain central to the strategy.
Digital invoicing, electronic filing, automated payment systems and data analytics can improve visibility over commercial transactions and reduce opportunities for under-declaration.
They can also lower compliance costs for taxpayers by simplifying registration, filing and payment procedures.
For small and medium-sized enterprises, however, the transition must be supported by education and accessible systems.
Many businesses in the informal and semi-formal sectors may lack the technical capacity or financial records required to comply with more sophisticated digital requirements.
The government will therefore need to combine enforcement with taxpayer education and simplified regimes that encourage voluntary participation.
The broader fiscal significance of the strategy lies in its potential to improve Ghana’s tax-to-GDP ratio without weakening economic growth.
Higher revenue would create more room for infrastructure, health, education and social protection while reducing reliance on borrowing.
It would also strengthen the government’s ability to maintain fiscal discipline as Ghana moves beyond its IMF-supported programme.
Deloitte’s assessment reinforces the view that revenue mobilisation is not simply a question of raising tax rates.
The more durable gains are likely to come from widening the tax base, improving administration and ensuring that existing liabilities are collected efficiently.
The first-half performance suggests progress, but the central test will be whether the government can sustain the gains while keeping the tax system competitive, transparent and supportive of investment.
