Widening Ghana’s Tax Net: The case for taxing influencers, gig workers, and digital content creators

By Dickson Assan, CA, MSc., BSc.

Introduction

For decades, Ghana’s annual budget presentations have repeated the urgent need to broaden the tax net, especially by capturing the vast informal sector. Yet, despite the rhetoric, actual progress remains marginal. Tax reforms come and go, but the informal economy, which forms a majority of Ghana’s working population, still escapes formal taxation.

The urgency to act has never been greater. According to the Finance Minister’s 2021 budget statement, only 2,364,348 individuals were identified as taxpayers out of a population of over 30 million.

This data, anchored by the 2021 Population and Housing Census, exposes a dangerously narrow tax base. Meanwhile, Ghana’s tax-to-GDP ratio remains around 13.8%, well below the average for lower-middle-income countries.

In response, the government, through the Medium-Term Revenue Strategy (2024–2027) and the Ghana National Revenue Policy (2023), is targeting a tax-to-GDP ratio of 18–20% by 2027, alongside a non-tax-to-GDP ratio of 4%. These goals require creative, inclusive, and forward-looking reforms.

A missed opportunity: the untaxed digital economy

One of Ghana’s most dynamic yet overlooked sectors is the digital economy. Every day, thousands of Ghanaians earn income as:

• Influencers
• YouTubers
• TikTok content creators
• Affiliate marketers
• Online freelancers
• Brand Ambassadors
• Etc.

Yet, most of them are not registered with the Ghana Revenue Authority, nor do they pay any form of income tax. This is not always out of evasion, but due to lack of regulation, clarity, and outreach from tax authorities.

Examples of successful bloggers/content creators in ghana

Several Ghanaian creators now earn more through online platforms than many public servants. Notable examples include:

• Ameyaw Debrah – Founder of AmeyawDebrah.com, a top-tier entertainment blog.
• Chris-Vincent Agyapong – Publisher of GhanaCelebrities.com, a widely read lifestyle blog.
• Zionfelix (Felix Adomako Mensah) – A YouTuber and blogger with millions of views and brand deals.
• Eugene Osafo-Nkansah – Curator of Nkonkonsa.com, straddling online and traditional media.
• Wode Maya (Berthold Ackon) – Africa’s biggest YouTuber by reach, focused on Pan-African development stories.
• GH Hyper 🇬🇭 – A nightlife and celebrity promoter commanding influence across Instagram, Snapchat, and TikTok.

These digital entrepreneurs generate income through sponsored posts, affiliate marketing, advertising, merchandise, and promotional features. Some even earn in foreign currency, thanks to international platform partnerships and monetization tools. However, their tax contribution remains unclear or non-existent.

Benefits of taxing digital earners

Taxation is a civic duty, not a punishment. And the principle is simple: if you earn income, you should pay your fair share to support national development.

Bringing digital earners into the tax net would:

• Widen the tax base to reduce dependence on formal workers
• Improve fairness and equity across economic groups
• Support formalization, helping digital workers access loans and business support
• Boost revenue without overburdening already-taxed sectors

What needs to be done

Taxing the digital economy is not straightforward, but it is achievable. Here are practical policy suggestions:

1. Amend the Income Tax Act to explicitly include digital income.
2. Introduce simplified self-declaration schemes for digital workers and micro-entrepreneurs.
3. Leverage mobile money and bank data, while respecting privacy, to trace income flows.
4. Partner with platforms like YouTube, TikTok, and Meta to withhold taxes at source.
5. Roll out educational campaigns to demystify tax compliance for young creators.
6. Offer incentives for voluntary registration, like tax reliefs or digital business grants.

Ghana can take inspiration from countries like Kenya and Nigeria, which have rolled out digital service taxes and informal sector reforms with success.

To its credit, the Ghana Revenue Authority (GRA) has made strides in addressing parts of the digital economy. In 2022, Section 16 of the Value Added Tax Act, 2013 (Act 870) was amended to introduce VAT obligations for non-resident persons offering e-commerce services in Ghana. This requires foreign digital service providers to charge VAT and related levies on services offered to Ghanaian consumers.

While commendable, this reform largely targets foreign digital businesses — not local influencers, affiliate marketers, YouTubers, or TikTokers — many of whom earn sizable untaxed income.

Challenges and global best practices

So why has taxing the informal and digital space remained elusive in Ghana?

Here are some persistent barriers:

1. Lack of reliable data: Many digital workers do not issue invoices or keep books of account, making it hard to assess their income.
2. Limited tax education: A large segment of digital earners, particularly the youth, lack knowledge about tax obligations or fear complex registration processes.
3. Mistrust of government: Some believe that paying taxes won’t result in improved services, and therefore feel no urgency to comply.
4. Inadequate enforcement tools: GRA lacks access to real-time payment data from digital platforms and mobile wallets.
5. Outdated tax frameworks: Current legislation doesn’t explicitly define or categorize digital income in clear terms.

Rebuilding trust through accountability

However, taxation cannot thrive on legislation alone; it must be anchored in trust. Many digital workers, just like others in the informal sector, question where their money goes. To motivate citizens, especially young digital earners, to voluntarily pay taxes, accountability is non-negotiable.

The government must demonstrate through visible, tangible projects how tax revenue is used to improve lives: better roads, schools, digital infrastructure, health systems, and entrepreneurial support. Transparent reporting, regular updates on tax utilisation, and community engagement will go a long way in changing perceptions. A citizen is more likely to comply when they feel their contribution is part of building a better Ghana.

Conclusion

The informal and digital economies are no longer on the fringes; they are central to Ghana’s growth story. If we are serious about meeting the goals of the Medium-Term Revenue Strategy and the National Revenue Policy, we must tax the real economy — and today, that includes influencers, gig workers, and digital creators.

Not to punish them. But to recognize them. To make the system fair. And to ensure everyone contributes to building a Ghana that works for all.

About the Writer

Dickson Assan, CA, MSc., BSc. (First Class), MCIT (Student), is a Chartered Accountant, Career Coach, and Youth Advocate. He writes on taxation, accounting for SMEs, and career development. Contact: [email protected]