Leveraging digital transformation priorities in the 2026 Budget

To start with, digital transformation means the use of a new technology to improve key business processes, products and services. A digital application improves the efficiency and effectiveness of core functions and services of both the public and private of the economy. It reduces duplication, combats fraud and corruption by increasing the security and traceability of transactions, and improves engagement and accountability.

Government’s 2026 Budget Statement and Economic Policy highlights some impacts of digitalisation on the economy. The Information and Communication sub-sector with regard to Services Sector Performance in 2025 grew by 17.2% from 16.5% in 2024. This was driven by rising data usage, fintech expansion, and continued investment in digital infrastructure. The financial and insurance sector also grew by 9.5%, supported by improved capitalization, digital transformation and stable market conditions. Non-oil tax revenue rose to 8.7% of GDP for the first nine months of 2025, from 7.8% in the same period in 2024. This growth reflects enhanced tax compliance, administrative efficiency and digitalisation efforts at the Ghana Revenue Authority.

Digitalisation Initiatives/Reforms

Digital infrastructure provides the way for people, businesses and governments to get online, and link with local and global digital services, thus connecting them to the global digital economy. Indeed, digital infrastructure is now a major driver of inclusion and efficiency across sectors. Digital infrastructure enables producers and users to create value by interacting with each other. Government is, therefore, implementing a number of measures and new initiatives to improve capacity and efficiency of public institutions. These include:

• New agreement with China on Artificial Intelligence cooperation with a grant of $30 million for digital infrastructure.

• Artificial Intelligence (AI)-driven pre-arrival inspections for all cross-border shipments. This technology will detect under-valuation, flag high-risk goods, and strengthen Customs’ capacity to combat smuggling, improve safety and protect national security.
• National Strategy for the Development of Statistics (NSDS3) for 2026–2030. This is a blueprint for a modern national statistical system to track national priorities and the SDGs. The strategy will scale the use of modern technology including artificial intelligence.
• GH¢100 million for the National Coders Programme, Regional Digital Centres, and a FinTech Growth Fund to accelerate digital skills and SME competitiveness.
• Girls-in-ICT Programme: 10,000 young girls were trained in coding, robotics and entrepreneurship in 2025. The 2026 target is to reach 20,000 girls across all 16 regions.
• Revising the National Land Policy and establishing a National Digital Land Registry. The Digital Registry will be an integrated system that will link land, planning and property data. The purpose is to enhance transparency, reduce land-related litigation and position land as a reliable asset for business development and lending.
• Under the Rural Telephony and Digital Inclusion Project, 2,016 additional cell sites will be connected to extend telecommunications coverage to approximately 4.5 million additional people nationwide.
• The Ministry of Finance is also rolling out the Fixed Asset Register Framework nationwide. The initiative is to pave way for a National Assets Register aimed at enhancing public asset governance. A new Integrated Bank of Projects (IBP) will also be launched to centralise the database of all public investment projects. These systems will improve accountability, reduce duplication and ensure value for money in government’s infrastructure spending.
• The Registrar-General’s Department will develop and deploy new digital software systems to support the registration of Intellectual Property, Marriages and Estates.
• The Public Sector Reform Secretariat will operationalise the National Public Sector Reform Strategy II (NPSRS II) in 2026. This next phase will focus on digital service delivery, accountability, gender inclusion, and the creation of a One-Stop-Shop framework to streamline citizen access to government services.
• Upgrading the National Data Centre to Tier III standards and hosting key government systems under the Ghana.GOV platform. This project will improve online service delivery and secure public databases.
• The Ministry of Health will modernise digital claims and fraud detection systems to improve efficiency and accountability.
• In 2026, the Ghana News Agency (GNA) will modernise its operations by completing a multimedia production studio and rolling out digital-first content across all platforms.

 Taxation (Use of Fiscal Electronic Device)

The total Revenue and Grants for 2026 is projected at GH¢268.1 billion from GH¢226.5 billion in 2025. Total revenue and grants are projected to rise steadily, from 16.0% of GDP in 2025 to 16.8% in 2026 and to 16.9% by 2029. Meanwhile, in 2024 alone, the country recorded imports valued at GH¢204 billion (CIF), yet only GH¢85 billion was taxable, pointing to misclassification and under-invoicing. The Ghana Revenue Authority (GRA) is, therefore, introducing digital solutions for tax collection systems. The purpose is to facilitate the monitoring and collection of VAT on cross-border transactions conducted on digital platforms owned by non-resident taxpayers. The measures include the plan to roll-out Fiscal Electronic Devices (FED) to support VAT-registered businesses and strengthen compliance. The GRA is also integrating taxpayer data with the NIA database and Ghana Integrated Financial Management Information System (GIFMIS) to enhance real-time tax compliance monitoring. This integration is part of a broad strategy to achieve the full rollout of the Unified Taxpayer Identification System towards broadening the tax base.

Government’s digilisation drive with significant financial commitments provide market opportunities for private sector service providers in hardware/software development and IT consulting (ERP, digital tax compliance and electronic invoicing systems). In fact, the ability of government to achieve its development goals and deliver on its priority projects depends heavily on much-needed revenue through effective mobilization, hence the need for Fiscal Electronic Devices (to block leakages or eliminate corruption). In that regard, this article provides further notes in line with Taxation (Use of Fiscal Electronic Device) Act, 2018(Act 966).

Fiscal Electronic Device Supplier

The Third Schedule in line with (section 17) of Taxation (Use of Fiscal Electronic Device) Act, 2018(Act 966) provides for Qualification to be licensed as Fiscal Electronic Device Supplier. A person qualifies to be licensed as a Fiscal Electronic Device supplier if that person

(a) is a corporate body, with at least sixty percent, Ghanaian ownership:

(b) provides valid Tax Clearance Certificate;

(c) provides evidence of agreement with all approved manufacturers to supply their products;

(d) has a service maintenance network with requisite trained technicians to support the supplies;

(e) has the ability to acquire adequate spare parts to support the operations of the Fiscal Electronic Device;

(f) has the key technical staff with experience in a related business of supplying similar electronic devices;

(g) has the financial capability to obtain from all the approved Fiscal Electronic Device manufacturers for supply, at least five thousand Fiscal Electronic Devices, spread equally among the manufacturers;

(h) can provide to the Authority, samples of the Fiscal Electronic Device to be supplied; and

(i) signs an agreement to make available samples of the Fiscal Electronic Device imported for supply to the Technical Committee for purposes of comparing the imported Devices with the prototype Fiscal Electronic Device submitted by that supplier to the Authority under paragraph (h).

(j) The Fourth Schedule in line with (section 25) of Act 966 provides for qualification as manufacturer of Fiscal Electronic Device.

 How Companies Can Align With Digital Priorities

Companies can leverage Government’s digital transformation priorities to enhance operations by:

• Adopting Digital Tools to Improve Efficiency: Implement enterprise systems (ERP, CRM, cloud platforms).Use digital POS, e-invoicing and e-reporting to improve tax compliance, efficiency, productivity and customer experience.
• Investing in Digital Skills: Train employees in digital skills (data analytics, AI, cybersecurity and cloud computing) to support business growth and innovation. Partner with training hubs and digital centres supported by the government.
• Partnering with Government Agencies: Collaborate with government agencies to leverage digital infrastructure and e-government (i.e. GOV platform) services to streamline business operations and reduce bureaucracy. Engage in FinTech collaborations (e.g. APIs). Adhere to Government e-procurement and compliance systems.
• Digitise Customer Experience and Operations: Expand online channels (e-commerce, digital marketing).Adopt contactless payments and mobile-first customer interfaces.
• Leverage Data for Strategic Decisions: Use business intelligence and analytics to inform market strategies. Align with national data standards to ease compliance and reporting.

Conclusion

The continued investment in digital infrastructure and the strategic rollout of initiatives underscore Government’s commitment to strengthening transparency, reducing leakages and broadening the tax base. It is imperative for businesses to align with these priorities both as a responsibility and as an opportunity. Investing in digital tools empowers businesses to participate in public-private digital partnerships and enable them to thrive in this new policy environment.

Further Reading:

1. The Budget Statement and Economic Policy of the Government of Ghana for the 2026 Financial Year (Digital Initiatives-pg50, 55-56, 76, 83, 85, 94,107,128,143,276)
2. Taxation (Use of Fiscal Electronic Device) Act, 2018 (Act 966)

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