Ghana’s telecommunications sector contributed GH¢15.07 billion in taxes and statutory fees in 2025, accounting for 6.8% of the country’s total domestic revenue of GH¢223.06 billion, according to the latest industry tax contribution report.
The contribution represents a significant increase from GH¢6.07 billion recorded in 2022 and GH¢9.83 billion in 2023, highlighting the growing fiscal contribution of telecommunications operators to Ghana’s domestic revenue mobilisation.
The GH¢15.07 billion recorded in 2025 represented a 34% year-on-year increase in taxes and statutory fees remitted by participating operators.
The figures were presented by Francis Timore Boi, a Tax Analyst and member of the Chartered Institute of Taxation, Ghana, at the 28th Knowledge Forum organised by the Ghana Chamber of Telecommunications in Accra.
The forum was held on the theme, “Digital Infrastructure and National Building: Assessing Tax Contributions, Fiscal Impact and the Role of Policy Incentives in Ghana’s Telecom Growth Story.”
The presentation, based on the 2025 Total Tax Contribution Report, covered taxes borne directly by telecommunications operators, taxes collected on behalf of the state and statutory fees paid by participating companies.
The report was based on data collated from eight of the 10 operators belonging to the Ghana Chamber of Telecommunications.
Corporate Income Tax Leads Contributions
Corporate Income Tax emerged as the single biggest component of the industry’s fiscal contribution in 2025, amounting to GH¢4.18 billion, or 27.7% of the total.
Other statutory and regulatory remittances followed at GH¢2.60 billion, while Value Added Tax contributed GH¢2.39 billion.
NHIL, GETFund and COVID-19 levies generated a combined GH¢1.67 billion, while Withholding Tax contributed GH¢1.48 billion.
Communications Service Tax accounted for GH¢1.07 billion, with E-Levy contributing GH¢838.13 million during the four months it remained in force before its abolition in April 2025.
Import duties contributed GH¢603.87 million, while PAYE accounted for GH¢240 million.
Corporate Income Tax increased from GH¢1.71 billion previously to GH¢4.18 billion in 2025, representing an increase of 144%.
Corporate Income Tax and E-Levy together generated GH¢5.02 billion, accounting for 33.3% of the industry’s total fiscal contribution for the year.
Telecoms Account for 54% of Communications Service Tax
The report also highlighted the telecommunications industry’s share of some of Ghana’s major national tax streams.
Telecommunications operators contributed GH¢1.07 billion out of the GH¢1.98 billion collected nationally through the Communications Service Tax, representing 54% of the total.
The industry’s GH¢4.18 billion Corporate Income Tax contribution represented 9% of the national total of GH¢46.45 billion.
Its GH¢1.67 billion contribution through NHIL, GETFund and COVID-19 levies represented 7% of the national total of GH¢22.84 billion.
The sector’s GH¢2.39 billion VAT contribution also accounted for about 6% of national VAT receipts of GH¢42.90 billion.
Operators Invest GH¢5.09bn in Networks
Beyond taxes and statutory payments, telecommunications operators invested GH¢5.09 billion in capital expenditure during 2025.
The investment supported network development and expansion as operators continued efforts to improve connectivity and nationwide coverage.
The report described telecommunications as an increasingly important pillar of Ghana’s digital economy, supporting financial inclusion, e-commerce, education, healthcare delivery and governance.
By December 2025, Ghana had 42.87 million active connected mobile voice SIMs.
The report indicated that 4G networks covered 99% of the population, while 2G population coverage also stood at 99% and 3G at 99.4%.
Despite the extensive network coverage, the report identified a substantial gap between mobile internet availability and actual usage.
While 4G population coverage stood at 99%, mobile internet adoption was 42%, leaving a 57% usage gap.
The report attributed the gap partly to consumer readiness, with import duties and currency pressures contributing to the high cost of mobile devices.
Mobile Money Float Hits GH¢39.6bn
Mobile money also continued to expand its role in Ghana’s financial ecosystem.
The value of mobile money float increased from GH¢27.2 billion in 2024 to GH¢39.6 billion in 2025, representing year-on-year growth of 45.6%.
Active mobile money users increased from 23.5 million to 26.66 million during the period, while the number of active mobile money agents stood at 491,100.
The report said the growth of mobile money continued to support financial inclusion, access to financial services in rural communities and employment opportunities at the grassroots level.
Industry Seeks Tax Relief
Despite the sector’s growing contribution to government revenue, the report raised concerns about the impact of taxation and rising network investment costs on the industry’s ability to expand affordable digital services.
It noted that high taxes on airtime, data and mobile money services could affect low-income households and small and medium-sized enterprises, underscoring the need to balance domestic revenue mobilisation with affordable digital access.
High capital expenditure, increasing operating costs, rural and peri-urban coverage requirements and investment needed for 4G densification and the transition to 5G were also identified as pressures confronting operators.
Among the policy measures proposed were the removal of taxes on smartphones, zero-rating VAT and waiving customs duties on qualifying telecommunications network equipment.
The report also proposed accelerated depreciation and investment incentives for operators expanding connectivity into rural areas.
Other recommendations included relief on right-of-way charges, measures to reduce fibre cuts, affordable spectrum for 5G deployment, faster approval of technology-transfer agreements and the introduction of a special power tariff for telecommunications operators.
It further called for technical reforms covering bad-debt adjustments for Communications Service Tax and other levies, as well as clearer guidelines on the VAT treatment of roaming and foreign interconnect services.
The report maintained that while telecommunications had become an important source of government revenue, fiscal policy would need to balance revenue generation with the investment required to expand Ghana’s digital infrastructure and make connectivity more affordable.
