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Court watch: Two tax judgments expected this week​

The upcoming Court of Appeal judgments will address two critical pillars of tax administration: the definition of an integrated manufacturing business in Orica and the hierarchy between specific tax laws and general administration acts in Agility Distribution. While Orica successfully argued that tax credits represent accrued rights that do not expire, Agility Distribution’s attempt to use general law to override specific VAT credit rules was rejected by the High Court.

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Value Added Tax Act, 2025 (Act 1151) — Tax Alert: What changes from 1 January 2026

The Value Added Tax Act, 2025 (Act 1151) replaces the Value Added Tax Act, 2013 (Act 870) and all its subsequent amendments with effect from 1 January 2026. The headline changes are the abolition of the VAT flat-rate schemes, a sharp increase in registration thresholds, a 20% up-front payment at the port for unregistered importers, a tightened and enumerated list of zero-rated exported services, modernised invoicing and digital compliance rules, and refreshed Schedules for exemptions, zero-rating and reliefs. Taxpayers should plan now for pricing, contracting, systems and compliance changes ahead of the commencement date.

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2026 insurable salaries – SSNIT thresholds

The 2026 maximum monthly insurable salary has been set at GHS 69,000, while the minimum is GHS 587.79. This announcement by SSNIT ensures that monthly contributions range between a floor of GHS 79.35 and a ceiling of GHS 9,315. However, a discrepancy exists in the tax regime: while the minimum wage has risen to GHS 587.79, the tax-exempt threshold remains at GHS 490, meaning minimum wage earners are currently liable for income tax.

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