Country of focus

Ghana

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Our work in Ghana

Research in Brief

The E-levy and Merchant Payment Exemption in Ghana

May 2024
Celeste Scarpini, Fabrizio Santoro, Mary Abounabhan, Awa Diouf

Working Paper

The E-Levy and Merchant Payment Exemption in Ghana

February 2024
Celeste Scarpini, Fabrizio Santoro, Mary Abounabhan, Awa Diouf

Working Paper

Mobile Money Taxes: Knowledge, Perceptions and Politics. The Case of Ghana

February 2024
Mary Abounabhan, Awa Diouf, Fabrizio Santoro, Carlos Sakyi-Nyarko, Celeste Scarpini

Research in Brief

Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy

September 2023
Nana Akua Anyidoho, Max Gallien, Michael Rogan, Vanessa van den Boogaard

Research in Brief

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

April 2023
Hannelore Niesten

Working Paper

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

April 2023
Hannelore Niesten

Factsheet

Taxation of digital financial services in Ghana

February 2023
Hannelore Niesten, Mary Abounabhan

Partner Publication

Tight Tax Net, Loose Safety Net: Taxation and Social Protection in Accra’s Informal Sector

January 2023
Nana Akua Anyidoho, Max Gallien, Ghida Ismail, Florian Juergens-Grant, Michael Rogan, Vanessa van den Boogaard
The Ghana e-levy: Can the latest rate reduction win greater public acceptance and increase revenue?
20 February 2023

The Ghana e-levy: Can the latest rate reduction win greater public acceptance and increase revenue?

Awa Diouf, Alex Ampaabeng, Mary Abounabhan, Hannelore Niesten
The reduced tax rate on electronic transactions is unlikely to satisfy Ghanaians given the country’s rising inflation…
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Taxes on digital financial services in Africa – An unlevel playing field
3 February 2023

Taxes on digital financial services in Africa – An unlevel playing field

Hannelore Niesten

Taxing transactions made via digital financial services differently from those made via traditional banking services can have unintended consequences In…

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Mobile money tax: Is there a gender gap?
9 January 2023

Mobile money tax: Is there a gender gap?

Hannelore Niesten, Mary Abounabhan
Gender and tax: As Africa increasingly introduces specific taxes on digital financial services (DFS) such as mobile money, do DFS…
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How should Africa’s digital payments be taxed?
24 October 2022

How should Africa’s digital payments be taxed?

Philip Mader
Africa’s governments need tax revenue to fund everything from education and social welfare to paying international debts. No wonder governments…
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New data on the e-levy in Ghana: Unpopular tax on mobile money transfers is hitting the poor hardest
13 October 2022

New data on the e-levy in Ghana: Unpopular tax on mobile money transfers is hitting the poor hardest

Vanessa van den Boogaard, Max Gallien, Michael Rogan, Nana Akua Anyidoho
In Ghana, the “e-levy” has been linked to the current administration’s “Ghana Beyond Aid” strategy for reducing aid dependence….
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Ghana’s new e-levy: The sour, sweet and switches so far
4 August 2022

Ghana’s new e-levy: The sour, sweet and switches so far

Fabrizio Santoro, Mary Abounabhan, Awa Diouf
Introduced in May 2022, Ghana’s e-levy is a 1.5 per cent tax on the transfer amount of electronic transactions. The…
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ICTD launches new collaborative project exploring tax policy in Ghana’s informal sector
28 February 2025

ICTD launches new collaborative project exploring tax policy in Ghana’s informal sector

Vanessa van den Boogaard, Max Gallien
Multi-stakeholder event in Accra see launch of new ICTD project building on years of research and policy dialogues, in partnership…
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Insights on Ghana’s e-levy: What do we know nearly two years on?
1 March 2024

Insights on Ghana’s e-levy: What do we know nearly two years on?

A two-day workshop opened in Accra, Ghana, on the topic ‘Taxing mobile money: Lessons and ways forward’. Research findings and…
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What have we learnt about taxing mobile money in Africa? Martin Hearson and Awa Diouf share lessons from DIGITAX research
7 February 2024

What have we learnt about taxing mobile money in Africa? Martin Hearson and Awa Diouf share lessons from DIGITAX research programme

As more African governments turn to the growing digital financial services (DFS) sector – specifically mobile money – to help…

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African revenue authority researchers gather to share insights on driving evidence-based tax policy
4 April 2023

African revenue authority researchers gather to share insights on driving evidence-based tax policy

The ICTD hosted a four-day workshop which brought together a group of partners from the research departments of the tax…

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New interactive site on taxing tobacco in West Africa
31 May 2022

New interactive site on taxing tobacco in West Africa

Did you know cigarettes have actually become more affordable in Africa over the last four years? Find out how tobacco…
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Understanding how lower-income countries participate in global tax negotiations
14 January 2021

Understanding how lower-income countries participate in global tax negotiations

Since 2013, the formal structure of global corporate tax policymaking at the OECD has changed. Decisions are no longer made…

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Current

Collection Cost and Revenue: Evaluating the Cost-Effectiveness of Administration of the Tax Stamp in Ghana

Start date: 01/10/2024

Current

Comparative Perspectives on International Tax from the Global South

Start date: 01/03/2024

Completed

New taxpayer registration through ID – impacts on formalisation and revenue

Start date: 20/10/2025

Completed

E-Levy and merchant payment exemptions in Ghana

Start date: 09/08/2023

Completed

Perceptions, Impact, and Equity of Mobile Money taxation: The case of Ghana’s E-levy

Start date: 03/05/2023

Current

A comparative Analysis of the E-Transfer Levies in Ghana and Nigeria: Lessons and Experiences for the Taxation of Digital Financial Services

Start date: 12/04/2023

Completed

Informal taxation and gender in the informal economy in Accra

Start date: 01/11/2022

Current

Comparison of Taxation of DFS Versus Traditional Financial Services in Nine African Countries

Start date: 01/01/2022
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