Business intelligence and strategy firm Konfidants believes Ghana’s newly introduced airport infrastructure levy is adding new cost pressures to the aviation and tourism sector, even as broader tax reforms have eased the general burden on businesses.
According to the Managing Partner of Konfidants, Michael Kottoh, the Airport Infrastructure Development Charge (AIDC) introduces an additional cost layer for air travel at a time when businesses are still adjusting to post-crisis economic conditions.
Speaking on the on-air series of the 2026 Citi Business Festival with Bernard Avle, he argued that while Ghana’s tax environment has seen several easing measures in recent years, new sector-specific charges risk offsetting some of the gains.
His topic was ‘The State of Business in Ghana: Opportunities and Realities in 2026’.
“We know there’s been a recent introduction of the aviation tax, the airport development tax, which I think could have implications for the tourism and hospitality sector,” he noted.
The levy, which took effect on April 1, 2026 following approval under the 2025 budget cycle, imposes charges of US$100 on international departures and GH¢100 on domestic flights, aimed at financing airport infrastructure development.
Mr. Kottoh explained that although government’s objective is to improve aviation infrastructure, the new charge could have implications for Ghana’s competitiveness in the regional tourism and business travel market.
He argued that the aviation and hospitality sectors are particularly sensitive to price changes, and any increase in the cost of travel could affect demand.
According to him, this comes against the backdrop of broader tax adjustments that have provided some relief to businesses, including the removal of the COVID-19 levy and revisions to SME VAT thresholds.
He further noted that while compliance enforcement by the Ghana Revenue Authority has become stricter through digital systems, the overall tax structure is increasingly a mix of easing measures and targeted new charges.
The challenge for policymakers remains balancing revenue mobilisation with maintaining Ghana’s attractiveness as a regional travel and investment destination.
The 2026 Citi Business Festival is powered by 97.3 Citi FM and Channel One TV in partnership with ABSA Bank. It’s proudly sponsored by Absa Bank, MTN, Zonda Tec Ghana Limited and Petra Trust.
