The Ghana Revenue Authority (GRA), in partnership with Eban Capital and the Association of Small-Scale Industries (ASSI), successfully held a high-level Stakeholder Workshop on the Modified Taxation Scheme (MTS) on Wednesday, 9 September 2026, at the GNAT Hall, Accra.

The workshop, themed “Driving Informal-Sector Tax Compliance, Digital Revenue Mobilisation and Financial Inclusion through Partnership”, formed the centrepiece of a two-day national engagement.

It brought together approximately 300 participants, including ASSI Regional Chairmen from all 16 regions of Ghana, representatives of the Ghana Private Road Transport Union (GPRTU) and other trade associations, senior officials from GRA, MASLOC, the Youth Employment Agency (YEA) and the Ghana Enterprises Agency (GEA), as well as partner banks (including Ecobank, Zenith Bank, CalBank, ARB Apex Bank, OmniBSIC Bank, Fidelity Bank, Access Bank and GCB), Mobile Network Operators (Telecel, AirtelTigo, Mobile Money Fintech Ltd and others), and pensions and insurance companies (including Old Mutual and Star Assurance).

Purpose of the Engagement

The engagement forms part of GRA’s initiative to sensitise the public and micro and small businesses on the Modified Taxation Scheme. The scheme is designed to promote voluntary compliance among informal-sector operators and micro/small businesses that are not registered for VAT, while linking tax registration and payment to digital platforms. This creates verifiable tax records that open pathways to formal credit, insurance, pensions and other financial services, supporting efforts to increase Ghana’s tax-to-GDP ratio and national development.

Key Highlights from the Workshop

Technical Advisor to the Commissioner-General of the GRA and Chair of the MTS Implementation Committee, Elsie Appau-Klu, indicated that widening the tax net is a key priority of the President of the Republic of Ghana in relation to national development. She recognised the significant role of informal-sector businesses in Ghana’s economy and emphasised the need for the revenue authority to understand the needs of these active sector players and to develop pragmatic solutions together with them. She noted that Ghana’s tax-to-GDP ratio currently hovers around 13.5 to 14 per cent and that there remains considerable potential to do more.

The GRA team presented the Modified Taxation Scheme, including the applicable tax bands and the 3% flat rate for informal businesses with annual turnover between GHS 20,000 to GHS 750,000.

Chief Executive Officer of Eban Capital and MTS Project Management Office Lead, Jim Sewornu Amegah, took ASSI participants through the digital infrastructure that will enable a seamless collection process for tax and related financial services opportunities for the informal sector. He highlighted the importance of bringing trade associations together so that members can access financial inclusion support from partner banks and MNOs and be brought into both the tax net and the mainstream financial ecosystem to contribute to national development.

National President of ASSI, Rev. Christian Balagi, affirmed the readiness of small-scale businesses across the country to support the government initiative. He stressed, however, that success will require a collaborative effort among key stakeholders and intensified education of members so that compliance with the tax scheme can be achieved. He welcomed the introduction of a modified system with a threshold below GHS 750,000, noting that most ASSI members fall within this band and that the simplified approach will help them contribute to national development without the process coming as a shock.

Outcomes

Participants left with a shared understanding of the MTS framework, clarified institutional roles, and a pathway for association-led mobilisation and digital onboarding. The workshop reinforced the commitment of GRA, Eban Capital, ASSI and ecosystem partners to a coordinated national rollout that expands the tax net while deepening financial inclusion for Ghana’s informal sector and MSMEs.