Tax analyst Isaac Danso Agyiri has called for the reintroduction of the Electronic Levy (E-Levy) in a redesigned form, arguing that Ghana still needs a digital tax to address its persistent revenue challenges.
Speaking at a presentation organised by the Centre for Policy Scrutiny on Tuesday, April 7, 2026, Agyiri said the abolition of the E-Levy, COVID-19 Levy and betting tax has left a significant gap in government revenue, which must be addressed through more sustainable measures.
He recommended that the E-Levy be brought back with key adjustments, including a higher daily threshold, possibly around GHS500, and indexing it to inflation to protect low-income users.
He also proposed a tiered rate system and clearer exemptions, as well as ringfencing proceeds for pro-poor programmes such as healthcare and social protection to improve public acceptance.
Agyiri further stressed the need to strengthen revenue forecasting, noting that earlier projections for the scrapped taxes were unrealistic and undermined policy credibility. He called for capacity building within the Ministry of Finance to ensure more accurate and evidence-based projections.
He also urged authorities to institutionalise stakeholder consultation in tax policymaking, stating that major tax decisions should involve structured engagement with the public and key industry players to avoid resistance and implementation challenges.
On the betting sector, he recommended the development of a comprehensive national gambling policy to clarify whether the focus should be on discouraging youth participation or generating revenue, noting inconsistencies in current approaches.
Additionally, Agyiri called for a review of Ghana’s Free Zones regime to assess whether existing tax incentives are delivering expected economic benefits, and suggested aligning policies with emerging global corporate tax standards.
He maintained that Ghana’s long-standing revenue gap remains unresolved and warned that without new and well-designed revenue measures, the country risks ongoing fiscal pressure.
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