The Ghana Revenue Authority has raised the VAT registration threshold from GH¢200,000 to GH¢750,000 per annum, effective 26 January 2026. Businesses below the new threshold will be deregistered and placed under the Modified Tax Scheme, which offers simplified compliance options. The move aims to reduce the compliance burden on micro and small businesses in the informal sector.
The threshold rises to GH¢750,000 per annum, effective 26 January 2026.
They will be deregistered from VAT and placed under the Modified Tax Scheme (MTS).
Businesses can choose a fixed quarterly amount, a 3% turnover tax, or a graduated tax based on simplified accounting.
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