Ghana’s telecommunications industry contributed GH¢15.07 billion in taxes and statutory fees to government in 2025, but the sector says the growing tax burden must be balanced against the investment needed to make digital services more affordable and expand usage.
The contribution, equivalent to 6.8% of Ghana’s total domestic revenue of GH¢223.06 billion, increased by 34% from the previous year and more than doubled the GH¢6.07 billion recorded in 2022.
The figures were contained in the 2025 Total Tax Contribution Report presented by Tax Analyst and member of the Chartered Institute of Taxation, Ghana, Francis Timore Boi, at the 28th Knowledge Forum of 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 report, based on data from eight of the 10 operators belonging to the Ghana Chamber of Telecommunications, covered taxes paid directly by operators, taxes collected on behalf of government and statutory fees.
Corporate Income Tax was the largest component of the industry’s contribution, generating GH¢4.18 billion, or 27.7% of the total.
Other statutory and regulatory payments contributed GH¢2.60 billion, while Value Added Tax generated GH¢2.39 billion.
NHIL, GETFund and COVID-19 levies accounted for GH¢1.67 billion, followed by Withholding Tax at GH¢1.48 billion and Communications Service Tax at GH¢1.07 billion.
The sector also paid GH¢838.13 million through the Electronic Levy during the four months it remained in force before its abolition in April 2025, while import duties and PAYE contributed GH¢603.87 million and GH¢240 million respectively.
Corporate Income Tax recorded one of the sharpest increases, rising from GH¢1.71 billion previously to GH¢4.18 billion in 2025, representing a 144% increase.
Together, Corporate Income Tax and E-Levy generated GH¢5.02 billion, representing 33.3% of the industry’s total fiscal contribution.
Telecoms also accounted for a significant share of selected national tax streams.
Operators contributed GH¢1.07 billion out of the GH¢1.98 billion collected nationally through the Communications Service Tax, representing 54%.
The industry’s Corporate Income Tax contribution represented nine percent of the national total of GH¢46.45 billion, while its GH¢1.67 billion contribution through NHIL, GETFund and COVID-19 levies accounted for seven percent of the national total.
The sector’s GH¢2.39 billion VAT contribution represented about six percent of national VAT receipts of GH¢42.90 billion.
Despite its substantial contribution to domestic revenue, the telecommunications industry invested GH¢5.09 billion in capital expenditure in 2025 to expand and improve network infrastructure.
The investment supported network development and wider connectivity at a time when Ghana’s digital economy is increasingly dependent on telecommunications infrastructure for financial services, e-commerce, education, healthcare and public services.
By December 2025, the country had 42.87 million active connected mobile voice SIMs, while 4G networks covered 99% of the population.
However, the high level of network coverage has not translated into equivalent internet usage.
The report indicated that mobile internet adoption stood at only 42%, creating a 57% gap between the population covered by 4G networks and those actually using mobile internet services.
The gap presents a major commercial and policy challenge for the industry because expanding network infrastructure alone does not guarantee increased digital participation.
The report attributed part of the usage gap to consumer readiness, including the cost of mobile devices, with import duties and currency pressures contributing to the affordability challenge.
Mobile money continued to deepen the sector’s role in Ghana’s financial ecosystem, with the value of mobile money float increasing from GH¢27.2 billion in 2024 to GH¢39.6 billion in 2025.
That represented a 45.6% year-on-year increase.
Active mobile money users also increased from 23.5 million to 26.66 million, while active mobile money agents reached 491,100.
The expansion has strengthened access to financial services, particularly in communities where traditional banking infrastructure is limited, while also supporting economic activity and employment through the mobile money agent network.
The industry is, however, seeking policy measures that would reduce the cost of deploying and operating telecommunications infrastructure and improve the affordability of digital services.
The report proposed the removal of taxes on smartphones, zero-rating of VAT and the waiver of customs duties on qualifying telecommunications network equipment.
It also called for accelerated depreciation and investment incentives for operators expanding connectivity into rural areas.
Other proposals include relief on right-of-way charges, measures to reduce fibre cuts, affordable spectrum for 5G deployment, faster approval of technology-transfer agreements and a special power tariff for telecommunications operators.
The report further proposed technical reforms to address bad-debt adjustments for Communications Service Tax and other levies, as well as clearer VAT rules for roaming and foreign interconnect services.
The central issue for the sector is therefore increasingly shifting from network availability to affordability and actual usage.
While telecommunications has become an important source of government revenue, the industry argues that fiscal policy must also consider the capital required to expand digital infrastructure, improve connectivity and bring more Ghanaians and businesses into the digital economy.
