The Ghana-UK Investment Summit 2026 comes at a defining moment. It is obviously clear that Investors are no longer just looking for returns. They are looking for certainty. Certainty in policy. Certainty in taxation. Certainty that when they commit capital to Ghana, their investment will be protected and allowed to grow.

As a member of the team representing the Ghana Revenue Authority (GRA) at this summit, my message to our UK partners is simple: Ghana is resetting the terms of engagement. The GRA is moving from a tax administration focused only on collection to one focused on partnership, predictability, and prosperity.

1. Confidence Starts with Fairness

For years, the biggest concern investors and SMEs raised was unpredictability in tax application. That erodes trust. Under the leadership of President John Mahama, and guided by the vision of the Commissioner-General, Anthony Kwasi Sarpong, GRA is leading tax reforms anchored on 3 principles: fairness, transparency, and support for growth.

The Modified Taxation Scheme (MTS) is central to this reset. It recognises that Small and Medium Enterprises are not just taxpayers. They are job creators, innovators, and the foundation of shared prosperity. The new provisions simplify compliance, reduce administrative burden, and protect SMEs from punitive measures that stifle growth. When SMEs thrive, government revenue grows sustainably. That is the win-win model we are building at the GRA.

2. Unlocking Opportunities Through Predictability

Investors ask two questions: “What will I pay?” and “Will the rules change tomorrow?” GRA’s reforms provide clear answers. We are strengthening tax education under the sustained tax education program, digitising processes, and creating direct channels of engagement so that investors understand their obligations upfront. No surprises. No hidden costs.

This predictability is critical for unlocking opportunities in manufacturing, agribusiness, fintech, and renewable energy sectors, where UK capital and expertise can transform Ghana’s economy. A stable tax environment allows investors to model, plan, and scale with confidence.

3. Shared Prosperity as the End Goal
Taxation must do more than fund government. It must build nations. Shared prosperity means that as businesses grow, communities grow. As revenue increases, schools, hospitals, and infrastructure improve. That is the covenant GRA is upholding.

The Ghana-UK relationship has always been strong. Under the diplomatic leadership of High Commissioner Zita Benson, we are deepening that relationship into economic partnership. GRA’s role is to ensure that partnership is built on mutual trust. When investors feel secure, they invest more. When they invest more, Ghanaians prosper.

Conclusion: Ghana is Open for Business

Restoring investor confidence is not a slogan. It is a commitment that GRA delivers daily through policy, technology, and service.

To our UK investors: Ghana offers you market access, talent, and now, a tax system designed to protect and reward you. To our SMEs: the modified taxation scheme is your shield. It ensures you are supported, not squeezed.

The opportunity before us is shared prosperity. GRA is ready. Ghana is ready. Let us build it together.

The GRA delegation to the Summit comprises Dr Martin Kolbil Yamborigya, Commissioner-DTRD; Elsie Appau-Klu, Technical Advisor to Commissioner-General & Chairperson Modified Taxation Scheme, and Victor Akogo (Chief Revenue Officer& Project Manager Modified Taxation, DTRD)

*******

Elsie Appau is a lawyer and Technical Advisor to the Commissioner General of the GRA. She is a tax policy advocate representing the Ghana Revenue Authority together with a delegation led by Dr Martin Kolbil Yamborigya, Commissioner, DTRD of the GRA, at the Ghana-UK Investment Summit 2026.