Ghana: GRA seeks new tax strategy as digital businesses and telecoms expand

The Ghana Revenue Authority (GRA) has called for a review of Ghana’s tax approach to keep pace with the rapid expansion of the telecommunications and digital economy.

Dr Martin Kolbil Yamborigya, Commissioner of the GRA’s Domestic Tax Revenue Division, said tax policies must strike a balance between protecting government revenue and maintaining an environment that supports investment in digital infrastructure.

He said the growth of mobile money, digital payments, e-commerce, fintech and digital advertising was creating new business models and revenue streams that require tax regulations to evolve alongside the economy.

GRA moves towards data-driven tax compliance

Speaking at the 28th Forum of the Ghana Chamber of Telecommunications on September 23, 2026, Yamborigya said the GRA was moving towards a more data-driven and risk-based approach to tax compliance.

He said the Authority could no longer depend heavily on traditional methods, including random audits and historical compliance records, to identify businesses for tax reviews.

According to him, greater use of data would enable the GRA to better identify emerging risks and focus compliance activities on areas requiring closer attention.

Yamborigya also called for stronger engagement between the GRA and telecommunications companies to improve understanding of emerging revenue streams and complex tax issues.

These include cross-border digital services, transfer pricing, withholding taxes and investment incentives associated with the telecommunications industry.

Tax policy must support digital infrastructure

The GRA official stressed the importance of ensuring that tax policy does not undermine investment in infrastructure needed to support Ghana’s digital economy.

“Tax policy should not necessarily discourage investment in capital investment in infrastructure,” he said.

He pointed to the continued need for investment in fibre networks, data centres and broadband infrastructure as digital services and connectivity expand.

Yamborigya also called for a review of existing tax incentives to determine whether they are delivering their intended economic outcomes.

The incentives are designed to attract investment, expand network coverage, support underserved rural communities, promote innovation and create employment.

Balancing revenue mobilisation with digital growth

The proposed shift reflects the changing nature of economic activity, as businesses increasingly generate revenue through digital platforms and technology-enabled services.

For the GRA, the challenge is to strengthen tax compliance and revenue mobilisation while ensuring that regulatory and tax frameworks remain supportive of investment and digital infrastructure development.

Yamborigya said the Authority’s focus would remain on protecting government revenue, supporting investment and modernising tax collection through technology and data.

The approach could also strengthen Ghana’s capacity to monitor increasingly complex digital transactions and improve the efficiency of tax administration as the telecommunications and digital economy continue to expand.