The government will introduce a reward scheme for customers who obtain valid Value Added Tax (VAT) receipts as part of efforts to improve tax compliance and increase domestic revenue without raising tax rates, the Minister of Finance, Dr Cassiel Ato Forson, has announced.
Presenting the Mid-Year Review of the 2026 Budget Statement and Economic Policy in Parliament on Thursday, Dr Forson said customers who request and obtain valid VAT invoices when making purchases would qualify for periodic rewards under the new VAT reward scheme.
He explained that the initiative was intended to encourage more consumers to demand VAT receipts, making it harder for businesses to avoid accounting for Value Added Tax collected from customers.
The reward scheme forms part of a wider package of tax administration reforms, including the nationwide rollout of fiscal electronic devices to improve the monitoring of taxable transactions and strengthen VAT compliance.
Dr Forson said the government aimed to increase non-oil tax revenue from 13.1 per cent of Gross Domestic Product in 2025 to 14.1 per cent in 2026 through better tax compliance, a broader tax base and improved revenue administration, "and not through higher taxes."
"To encourage participation and improve compliance, government will also introduce the VAT reward scheme, under which customers who obtain valid VAT invoices will qualify for periodic rewards. This will actively involve every Ghanaian in protecting the nation's tax base," he told Parliament.
He said the reforms were intended to build a stronger tax culture by encouraging public participation, transparency and voluntary compliance.
"So, Speaker, this is how a tax culture is built, not through fear, but through participation, transparency and reward," he said.
Dr Forson said Ghana currently loses an estimated 60 per cent of its potential VAT revenue because of non-compliance and weaknesses in the tax system.
"This is unacceptable. Losing 60 per cent of the VAT that you are supposed to collect to develop your country. This is unacceptable. It cannot continue, and under this government, this will not continue," he said.
Dr Forson appealed to Parliament to support the government's efforts to crack down on businesses and individuals who collect VAT from customers but fail to pay it to the state.
He said the use of fiscal electronic devices would improve VAT collection, reduce revenue leakages and help businesses properly account for the VAT they collect.
Dr Forson also announced that the cross-border technology solution for collecting VAT from non-resident digital platforms was successfully piloted in April 2026 and that the government was seeking the required regulatory approvals before rolling it out nationwide.
He said the system was expected to generate about GH¢2.3 billion in its first full year of operation, with revenue projected to increase by about 20 per cent each year.
According to Dr Forson, the platform would require cross-border digital companies earning income from Ghanaian customers to pay the appropriate taxes, creating a steady source of revenue without increasing tax rates.
