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Ghana has introduced mandatory biometric verification for all identity checks using the Ghana Card, ending the practice of visual inspection. Organizations across sectors must now implement real-time biometric authentication systems before the November 2026 deadline or face penalties for non-compliance.

This inaugural edition examines the key developments that shaped Ghana's tax system in 2025, exploring legislative amendments, evolving policy positions, changes in administrative and enforcement practice, and emerging dispute trends. The publication provides taxpayers and professional advisers with a clear, practical assessment of Ghana's current tax framework and future direction.

Ghana's business landscape in 2026 is poised for transformation as new legislative reforms and regulatory frameworks take effect. With significant developments in virtual assets, data protection, cybersecurity, and artificial intelligence on the horizon, businesses and investors face both emerging opportunities and critical compliance considerations.