Ghana’s telecommunications sector increased its total tax and statutory fee contribution from GH¢6.07 billion in 2022 to GH¢9.83 billion in 2023 and GH¢15.07 billion in 2025, representing a 148% increase over the three-year period.

The GH¢15.07 billion contributed in 2025 represented 6.8% of Ghana’s total domestic revenue of GH¢223.06 billion, with the sector’s contribution growing 2.5 times since 2022.

The 2025 figure also marked a 34% year-on-year increase in taxes and fees remitted by participating operators.

The figures were contained in a presentation by Francis Timore Boi, a Tax Analyst and member of the Chartered Institute of Taxation, Ghana, at the 28th Knowledge Forum organised by the Ghana Chamber of Telecommunications in Accra.

The forum was held on the theme, “Digital Infrastructure and National Building: Assessing Tax Contributions, Fiscal Impact and the Role of Policy Incentives in Ghana’s Telecom Growth Story.”

The presentation, based on the 2025 Total Tax Contribution Report, showed that the sector’s total tax and fee payments rose from GH¢6.07 billion in 2022 to GH¢9.83 billion in 2023, before reaching GH¢15.07 billion in 2025.

The 2025 figure represented a 34% year-on-year increase and covered taxes borne by operators, taxes collected on behalf of the state and statutory fees remitted by participating operators.

The report said the figures were based on collated data from eight of the 10 operators of the Ghana Chamber of Telecommunications.

Major tax streams

Corporate Income Tax emerged as the single largest component of the sector’s fiscal contribution in 2025, accounting for GH¢4.18 billion, or 27.7% of the total.

This was followed by other statutory and regulatory remittances of GH¢2.60 billion, Value Added Tax of GH¢2.39 billion, and NHIL, GETFund and COVID-19 levies amounting to GH¢1.67 billion.

Withholding Tax contributed GH¢1.48 billion, while Communications Service Tax accounted for GH¢1.07 billion. E-Levy contributed GH¢838.13 million, import duties GH¢603.87 million and PAYE GH¢240 million.

The presentation showed that corporate income tax increased significantly, from GH¢1.71 billion previously to GH¢4.18 billion in 2025, representing a 144% increase.

According to the report, corporate income tax became the single largest contributor to total tax payments in 2025.

E-Levy also contributed GH¢838.13 million during the four months it was collected before its abolition in April 2025.

Together, Corporate Income Tax and E-Levy contributed GH¢5.02 billion, representing 33.3% of the telecommunications sector’s total fiscal contribution in 2025.

Share of national revenue

The presentation also showed the sector’s contribution to selected national tax streams.

The telecommunications industry accounted for 54% of total Communications Service Tax collected nationally, contributing GH¢1.07 billion out of GH¢1.98 billion.

It contributed GH¢4.18 billion in Corporate Income Tax, representing nine per cent of the national total of GH¢46.45 billion.

The sector’s GH¢1.67 billion contribution through NHIL, GETFund and COVID-19 levies represented seven per cent of the national total of GH¢22.84 billion.

Its GH¢2.39 billion VAT contribution accounted for six per cent of the national VAT receipts of GH¢42.90 billion.

Investment alongside taxes

Beyond its fiscal contribution, the report showed that telecommunications operators invested GH¢5.09 billion in capital expenditure in 2025.

The investment was described as supporting sustained network investment and nationwide coverage.

The presentation said the telecommunications sector had evolved into a critical component of Ghana’s digital economy, supporting financial inclusion, e-commerce, education, health delivery and governance.

By December 2025, the country had 42.87 million active connected mobile voice SIMs, while 99% of the population was covered by 4G networks.

Population coverage for 2G stood at 99%, while 3G coverage was 99.4%.

The report, however, identified a 57% mobile internet usage gap.

While 4G population coverage stood at 99%, mobile internet adoption was 42%.

It attributed the gap to consumer readiness and said import duties and currency pressure kept handsets out of reach.

Mobile money growth

The report also noted the growing role of mobile money in the economy.

The balance on mobile money float increased from GH¢27.2 billion in 2024 to GH¢39.6 billion in 2025, representing a 45.6% year-on-year increase.

Active mobile money users also increased from 23.5 million to 26.66 million, while the number of active mobile money agents stood at 491,100.

The report said mobile money was contributing to financial inclusion, rural access and grassroots employment.

Fiscal policy concerns

While acknowledging the sector’s contribution to domestic revenue mobilisation, the report identified taxation and the rising cost of network investment as issues requiring policy attention.

The report said high taxes on airtime, data and mobile money could affect low-income households and small and medium-sized enterprises, making the balance between revenue mobilisation and affordable access important for inclusive growth.

It also identified high capital expenditure, rising operating costs, rural and peri-urban coverage challenges and the transition to newer technologies such as 4G densification and 5G as pressures on operators.

Among the proposed tax measures were the removal of taxes on smartphones, zero-rating VAT and waiving customs duties on qualifying network equipment, accelerated depreciation and investment incentives for rural connectivity.

The report also proposed non-tax measures, including relief on right-of-way charges, measures to reduce fibre cuts, affordable spectrum for 5G, faster approvals for technology-transfer agreements and a special power tariff for telecommunications operators.

It further called for technical reforms concerning bad-debt adjustments for Communications Service Tax and other levies, as well as clearer guidance on VAT treatment of roaming and foreign interconnect.

By DANIEL NONOR, Accra