President John Dramani Mahama has signed into law 10 Bills passed during the Second Meeting of the Second Session of the Ninth Parliament, giving legal force to reforms spanning justice administration, taxation, customs, maritime regulation, defence and cocoa governance.
Justice Administration Reforms
Two of the new laws directly reshape how justice is administered in Ghana. The Community Service Act, 2026 establishes a statutory basis for community service as a mechanism within the justice system, offering an alternative to conventional custodial sentencing for qualifying offences. The Tribunals Act, 2026 provides the legislative framework governing tribunals, formalising the structures through which certain disputes may be resolved outside the ordinary court process.
Together, the two Acts mark a notable development in how cases may be dealt with beyond the conventional court system, with implications for sentencing practice and the broader system of dispute resolution.
Tax and Revenue Changes
Four Acts reform Ghana’s tax and revenue framework: the Income Tax (Amendment) Act, 2026; Value Added Tax (Amendment) Act, 2026; Excise Act, 2026; and Energy Sector Levies (Amendment) Act, 2026. These provide the statutory basis for changes to the administration and collection of taxes and levies, with direct implications for taxpayers, businesses and government revenue mobilisation. The Energy Sector Levies Act specifically updates the framework for levies applicable within the energy sector.
Customs and Cocoa Regulation
The Customs Act, 2026 provides the statutory framework governing customs administration and enforcement, with implications for the regulation of obligations arising under Ghana’s customs regime.
The Ghana Cocoa Board Act, 2026 establishes the legislative framework governing the country’s principal cocoa regulatory institution. This is a remarkable development given cocoa’s weight in Ghana’s agricultural economy and export earnings.
Maritime, Defence and Higher Education
The Maritime and Related Offences Act, 2026 strengthens the statutory framework for addressing offences committed within Ghana’s maritime space.
The National Defence University, Ghana Act, 2026 gives legislative backing to the establishment of the National Defence University, providing the statutory foundation for the institution’s role within the country’s defence and higher education architecture.
The President’s assent completes the constitutional process required to transform the Bills into law. Implementation now shifts to the state institutions and agencies responsible for administering the new frameworks. The Bills were among 12 pieces of legislation passed by Parliament before the meeting concluded on July 31, 2026; their practical impact will depend on how effectively these institutions give administrative effect to the statutory provisions.
