加纳20%的增值税改革,于2026年1月1日生效,目的是通过取消累加税和全面恢复投入增值税来降低商业成本和价格。 Ghana’s 20% VAT reform, effective Jan. 1, 2026, aims to lower business costs and prices by eliminating cascading taxes and enabling full input VAT recovery.

加纳税务局(GRA)表示,根据2026年1月1日生效的第1151号法,新的20%增值税制度不会提高消费者价格,目的是通过充分收回投入增值税来降低商业成本。 The Ghana Revenue Authority (GRA) says the new 20% VAT regime under Act 1151, effective January 1, 2026, will not raise consumer prices and aims to reduce business costs through full input VAT recovery. GRA否认价格上涨的说法，认为这些价格上涨是由于交易者仍在使用过时的成本计算，其中包括不可回收的税款。 The GRA disputes claims of higher prices, attributing them to traders still using outdated cost calculations that include non-recoverable taxes. 它强调,新制度取消了连带税,取消了1%的COVID-19税,并降低了有效税收负担,预计费用将减少近18%。 It emphasizes that the new system eliminates cascading taxes, removes the 1% COVID-19 levy, and lowers the effective tax burden, with a projected nearly 18% cost reduction. 将登记阈值提高750,000千赫是为了方便小贸易商遵守规定。 The higher registration threshold of GH¢750,000 is intended to ease compliance for small traders. 尽管Abossey Okai备件经销商协会和加纳贸易联合会（GUTA）对复杂性、执法策略及对非正规部门企业的影响表示担忧，GRA仍坚持认为，妥善实施的改革将更公平、更高效。 Despite concerns from the Abossey Okai Spare Parts Dealers Association and the Ghana Union of Traders Association (GUTA) about complexity, enforcement tactics, and impacts on informal sector businesses, the GRA maintains the reform is fairer and more efficient when properly implemented.