GRA Pilots Digital Economy Tool to Tax Online Businesses
By Praisebell Rosemond Larbi
The Ghana Revenue Authority (GRA) has commenced the pilot phase of a new digital economy tool designed to strengthen the country’s ability to collect taxes from online businesses, especially international platforms operating within Ghana’s growing digital marketplace. Acting Commissioner-General of the GRA, Anthony Kwasi Sarpong, announced the initiative at the KPMG 2026 Post-Budget Forum on Monday, held under the theme “Resetting for Growth, Jobs and Economic Transformation.”
Mr. Sarpong explained that the rapid rise of digital commerce, ranging from online retail and subscription services to digital advertising and remote service platforms, has created new revenue opportunities for countries globally. However, Ghana has yet to fully harness this potential due to gaps in tracking, monitoring, and taxing online transactions. “We are at the moment piloting what we call the digital economy tool because online businesses are growing. There are businesses outside the country selling a lot in Ghana, but we do not get the benefit of the VAT,” he stated.
According to him, many multinational digital companies transact extensively with Ghanaian consumers but are not captured within traditional tax administration structures. This makes it difficult for the state to collect Value Added Tax (VAT), withholding taxes, or other applicable levies. The digital economy tool is therefore intended to address this long-standing challenge by integrating technology at the payment stage of online transactions.
To ensure the system functions efficiently, the GRA is collaborating with key institutions including the Bank of Ghana and financial intermediaries. Through this partnership, the tool will be equipped to automatically deduct taxes at the point of payment, meaning that when a consumer pays for goods or services online, the appropriate tax will be applied and remitted instantly, without requiring manual intervention. Mr. Sarpong noted that international best practices guided the design of the system, citing tech giants such as Amazon as examples of global platforms where automated tax compliance mechanisms already exist.
He stressed that the government’s overarching policy direction is not to introduce new taxes. Rather, the focus is on optimising existing systems to enhance compliance and improve revenue mobilisation. “Government action is really not to introduce new taxes; it is to create efficiencies in the way we employ the existing taxes. In that way, we believe we can generate a lot more revenue,” he emphasised.
Mr. Sarpong also highlighted that the evolving nature of the digital economy makes it crucial for Ghana to modernise its tax administration framework. As more businesses transition online and consumers increasingly embrace digital payments, a robust tax system is essential to ensure fairness, protect local businesses, and secure sustainable government revenue. He reiterated that the pilot phase will guide full implementation, allowing the GRA and partner institutions to refine the system to ensure accuracy, transparency, and ease of use.
The initiative marks a significant step toward expanding Ghana’s tax net and strengthening the country’s resilience in a rapidly changing economic landscape.
