Modified Taxation

It aims to encourage voluntary tax compliance, expand the tax base and ensure fairness.

No. It is a form of Personal Income Tax tailored for people working in the informal sector.

There are three categories:

• Presumptive Tax Based on Instalment (PTI): Fixed tax amounts paid based on income levels and business activity.
• Presumptive Tax Based on Turnover (PTT): Tax paid using a flat rate of 3% on annual sales (turnover).
• Modified Cash Basis (MCB): Tax you pay on your earnings after deducting expenses relating to the earnings.

• You qualify if you:
• Are a resident of Ghana,
• Earn income only from your business (not employment),
• Earn income only from sources within Ghana.
• Are not registered for VAT.

Note: If 3-year turnover data isn’t available, the Commissioner-General may use 1 or 2 years of data for the average.

• The following cannot apply for PTI or PTT:
• Professionals with formal qualifications (e.g., lawyers, engineers, accountants),
• Owners of multiple businesses or business outlets,
• Partners in registered business partnerships,
• Individuals who opt out voluntarily.
• These individuals are required to register under the Modified Cash Basis (MCB) or standard taxation, depending on their specific circumstances.

• You will need:
• Ghana Card (National ID)
• Digital Address (GhanaPost GPS)
• Phone number
• Sales information
• Business registration/permit (if available).

GRA offers several options:

• MTS Mobile App: Register using your phone.
• Visit the GRA Offices: Walk-in support at GRA tax offices
• Field Officer/Agent: Field officer registers taxpayer on the field
• Through Trade Associations or Unions.

The GRA offers multiple payment options:

• USSD Payments via *880#: A dedicated short code for mobile tax payments.
• Through MTS App (via Mobile Money Wallet)

• Yes, you will file a simplified return declaring your actual sales for the year (turnover for the year)
• This will guide in fair assessment of the taxpayer