GRA to Roll Out Modified Taxation Programme for Micro and Small Businesses

The Ghana Revenue Authority (GRA) is set to launch a new Modified Taxation Programme aimed at simplifying tax compliance for micro and small businesses across the country. The initiative is part of a broader strategy to widen the tax net, enhance domestic revenue mobilisation, and close longstanding compliance gaps in the informal sector.

The announcement was made by Acting Commissioner-General Anthony Kwasi Sarpong during a stakeholder engagement with the leadership and select members of the Ghana Union of Traders Association (GUTA) in Accra.

The programme, expected to be rolled out soon, will introduce a flexible tax filing framework tailored specifically for small-scale operators and informal traders. It will allow eligible businesses to register and file taxes with minimal administrative burden while receiving support through dedicated customer service channels.

“For GRA, as tax administrators, we mobilise revenue for national development; therefore, we see businesses as one of the core partners that we deliver on our mandate. If businesses grow and thrive and are supported, we believe that they will make the necessary profit and we can also collect our taxes”

“We will soon be launching the Modified Taxation Programme that allows us to register several small, micro and individual businesses and work with them to pay their taxes in a more convenient and simplified manner,” Mr. Sarpong stated.

Tax Education and Regular Dialogue

The GRA plans to institutionalize quarterly engagements with trade groups like GUTA as part of efforts to deepen tax education and build trust between tax administrators and business operators. During the session, GRA officials addressed several concerns raised by GUTA members regarding tax filing bottlenecks, system inefficiencies, and support mechanisms.

“The engagement has been very fruitful after we had the opportunity to explain to them some challenges faced in their tax filing process. We have agreed that we shall have a quarterly engagement with them so we can speak on some of their concerns”, Mr. Sarpong added, underscoring the Authority’s commitment to fostering a business-friendly tax environment.

He explained that the GRA would take the outreach to the markets, where the bulk of micro businesses operate, to ensure inclusivity and awareness ahead of the programme’s official launch.

GUTA Reacts

GUTA President Joseph Obeng welcomed the initiative, describing it as a step in the right direction to improve transparency and trust. He also expressed hope that regular consultations would enhance voluntary compliance and strengthen business-government relations.

The engagement concluded with a pledge by the GRA to escalate GUTA’s policy concerns to the Ministry of Finance and to co-create responsive solutions that align with Ghana’s revenue generation targets.

Policy Outlook

The Modified Taxation Programme comes at a time when the government is aggressively pursuing domestic revenue reforms under the IMF-backed Post-COVID Programme for Economic Growth (PC-PEG). Analysts say the initiative could significantly boost Ghana’s tax-to-GDP ratio if implementation is supported by robust digital infrastructure, taxpayer education, and enforcement.

By integrating micro and small enterprises into the formal tax system, the GRA aims to build a more equitable revenue base while supporting the growth of Ghana’s informal sector the backbone of its economy.

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