About Us



To be a world-class revenue administration recognized for professionalism, integrity and excellence.


To mobilize revenue for national development in a transparent, fair, effective and efficient manner.


  • Integrity –         be fair and honest
  • Fairness –         provide consistent and standardised service
  • Service –         provide timely and accurate responses when

dealing with our customers using channels of their choice

  • Teamwork –         work together to achieve our goals
  • Innovation –         build a culture that readily adapts to change in the

Operating environment

  • Professionalism –         apply the requisite knowledge, skills and abilities to
  • Meet stakeholder expectations

The Ghana Revenue Authority (GRA) was established in 2009 as a merger of the three revenue agencies, the Customs, Excise and Preventive Service (CEPS), the Internal Revenue Service (IRS), the Value Added Tax Service (VATS) and the Revenue Agencies Governing Board (RAGB) in accordance with the Ghana Revenue Authority Act 2009, (Act 791).

Our core mandate is to ensure maximum compliance with all relevant laws in order to ensure a sustainable revenue stream for government, trade facilitation and a controlled and safe flow of goods across the country’s borders.

We also administer a number of international agreements that govern our relations with other tax jurisdictions and institutions such as World Customs Organisation Protocols, World Trade Organisation Protocols, Double Taxation and Exchange of Information Agreements.

Since 2009, GRA has been introducing new technology, which will make it convenient and cheaper for taxpayers to file returns, pay taxes and comply with tax laws. Two key products that were introduced in 2018 were the Integrated Tax Application and Preparation Systems (iTaPS) and the Excise Tax Stamp Authenticator (ETSA).

The Authority is headed by the Commissioner-General, with support from three (3) Commissioners in charge of the following divisions;

  1. Domestic Tax Revenue Division (DTRD)
  2. Customs Division (CD)
  3. Support Services Division (SSD)


Domestic Tax Revenue Division (DTRD)

DTRD is responsible for the collection of both domestic direct and indirect taxes. The Division’s core functions are to identify all taxpayers, assess the taxpayer for tax and levies, collect the taxes and levies such as Income Tax, Excise Tax Stamp, Mineral Royalties, Value Added Tax (VAT), National Health Insurance Levy (NHIL), Ghana Education Trust Fund (GETfund), Communications Service Tax (CST) and pay all amounts collected into the Consolidated Fund.

Taxpayer Segmentation

We have segmented our varied domestic taxpayers into:

Large Taxpayers – These are large and complex organizations and businesses whose annual turnover is over GH₵ 5 million. These businesses are managed by the Large Taxpayer Office (LTO).

Medium Taxpayers – These are businesses with an annual turnover of between GH₵ 5 million and GH₵ 90,000. These businesses are managed by fifteen (15) Medium Taxpayer Offices (MTOs) spread across the country.

Small Taxpayers – These are small and micro businesses with annual turnover below GH₵ 90,000. There are fifty (50) Small Taxpayer Offices (STOs) spread across the country that cater for the special needs of these businesses to ensure that they comply with tax laws at minimal cost.

Customs Division (CD)

The Customs Division is responsible for the collection of taxes at the ports, borders and entry points. These include Import Duty, Import VAT, Export Duty, Petroleum Taxes and Import Excise, These taxes and levies are collected on general goods as well as vehicles. The Division also performs a preventive function by patrolling the country’s borders and other strategic locations.

The Customs Division also performs agency duties on behalf of Ministries, Departments and Agencies. These duties relate to enforcing laws on prohibitions and restrictions of imports and exports, facilitation of international trade, foreign exchange control, public health, security and safety among others.

Support Services Division (SSD)

The Support Services Division (SSD) provides administrative and managerial support to DTRD and Customs Division to enable them perform their operational functions efficiently. The Support Service Division includes departments such as Finance, Administration, Human Resource, Training and Information Technology (IT).