This inaugural edition examines the key developments that shaped Ghana's tax system in 2025, exploring legislative amendments, evolving policy positions, changes in administrative and enforcement practice, and emerging dispute trends. The publication provides taxpayers and professional advisers with a clear, practical assessment of Ghana's current tax framework and future direction.

This report explores the key projected government policies and regulatory interventions which may impact financial services, capital markets and regulated funds in 2025.

The GFZB was established by the Free Zone Act, 1995 as amended by the Free Zone Act, 2002 to enable the establishment of free zones in Ghana for the promotion of economic development; to provide for the regulation of activities in free zones and for other related purposes.

Ghana's FMCG sector is experiencing rapid growth driven by urbanization and rising incomes, yet the country remains heavily dependent on imports for essential consumer goods.