Accra, August 26, 2026 —
President John Dramani Mahama has assented to ten Bills passed by Parliament, bringing into force a broad package of legislative reforms covering customs administration, taxation, energy levies, cocoa regulation, justice, maritime security, community sentencing and national defence education.
The Bills, passed by Parliament during the Second Meeting of the Second Session of the Ninth Parliament, are the Customs Bill, 2026; Community Service Bill, 2026; Tribunals Bill, 2026; Maritime and Related Offences Bill, 2026; National Defence University, Ghana Bill, 2026; Income Tax (Amendment) Bill, 2026; Energy Sector Levies (Amendment) Bill, 2026; Ghana Cocoa Board Bill, 2026; Value Added Tax (Amendment) Bill, 2026; and Excise Bill, 2026.
The Presidential assent gives legal effect to the measures and marks another major step in the government’s legislative and policy reform agenda.
The ten new laws cut across several important areas of national life, with potential implications for businesses, taxpayers, importers and exporters, cocoa farmers, consumers, the criminal justice system, maritime operators and national security institutions.
Customs reforms
The Customs Act, 2026 establishes a modern legal framework for the administration of customs in Ghana.
The legislation is intended to strengthen border management, facilitate legitimate international trade, improve revenue mobilisation and enhance measures to combat smuggling and other customs-related offences.
The reform comes at a time when efficient customs administration remains important to Ghana’s efforts to improve domestic revenue mobilisation while facilitating legitimate trade.
By updating the legal framework governing customs operations, the new law is expected to provide clearer rules for the administration and enforcement of customs-related activities.
Community service becomes a formal sentencing option
Another significant development is the enactment of the Community Service Act, 2026, which introduces community service as an alternative to imprisonment for persons convicted of specified categories of offences.
The legislation represents a shift towards expanding non-custodial sentencing options within Ghana’s criminal justice system. Instead of custodial sentences in appropriate cases, eligible offenders may be required to perform community-based work or service under the supervision of the relevant authorities.
The Ministry of the Interior has already begun consultations with key stakeholders, including the Ghana Prisons Service, Judicial Service, Ministry of Justice and Attorney-General’s Department, CHRAJ and other institutions, to finalise an implementation plan for the new community service regime. The reform is expected to contribute to efforts to reduce pressure on Ghana’s correctional facilities while promoting rehabilitation and reintegration into society.
Tribunals law receives a new framework
President Mahama has also assented to the Tribunals Act, 2026, which provides a modern legal framework for the establishment, jurisdiction, composition and operation of tribunals in Ghana. The legislation is aimed at improving access to justice and strengthening alternative avenues for dispute resolution.
Parliament’s passage of the legislation was linked to efforts to improve the administration of justice and help address delays and case backlogs within the broader judicial system. The law provides for Regional and District Tribunals, creating an institutional framework intended to bring aspects of dispute resolution closer to communities and improve the efficiency of adjudication.
Stronger legal framework for maritime security
The Maritime and Related Offences Act, 2026 provides Ghana with a more comprehensive legal framework for dealing with maritime crimes. The legislation addresses offences including piracy, armed robbery at sea, trafficking and other maritime-related crimes, while providing for their prevention, investigation, prosecution and punishment.
The reform also seeks to align Ghana’s legal regime with key international maritime conventions, including the United Nations Convention on the Law of the Sea and the Convention for the Suppression of Unlawful Acts Against the Safety of Maritime Navigation and related protocols.
The legislation is particularly significant for Ghana’s ambition to strengthen its position as a maritime hub in the sub-region and improve security within its territorial waters and wider maritime domain.
Its effective implementation will require coordination among institutions including the Ghana Maritime Authority, Ghana Navy, Marine Police, the Attorney-General’s Department and other agencies responsible for maritime security and criminal justice.
National Defence University established
The National Defence University, Ghana Act, 2026 provides the legal foundation for the establishment of a dedicated institution for higher education, research and professional development in defence and related fields. The legislation forms part of efforts to strengthen Ghana’s capacity for strategic education, defence studies and professional training.
The university is expected to provide opportunities for advanced academic and professional development in areas connected to national defence, security and strategic affairs.
Changes to income tax and VAT laws
The President has also assented to the Income Tax (Amendment) Act, 2026 and the Value Added Tax (Amendment) Act, 2026, introducing changes to Ghana’s tax framework. The two measures form part of the broader legislative package aimed at strengthening tax administration and the country’s revenue system.
Tax legislation remains particularly important to Ghana’s fiscal consolidation efforts as government seeks to improve domestic revenue mobilisation and create a more efficient and sustainable fiscal environment. The Value Added Tax amendments are expected to affect the administration and application of VAT, while the Income Tax amendments introduce changes to the existing income tax framework.
Energy Sector Levies amended
The Energy Sector Levies (Amendment) Act, 2026 has also received presidential assent. The legislation amends Ghana’s existing framework for energy-sector levies and forms part of measures affecting the mobilisation and management of revenues within the energy sector. The amendments come amid wider government efforts to strengthen the financial sustainability of the energy sector and address fiscal pressures associated with energy-related obligations.
New legal framework for COCOBOD
One of the most significant sector-specific reforms is the enactment of the Ghana Cocoa Board Act, 2026. The new law reforms the legal framework governing the Ghana Cocoa Board (COCOBOD), with objectives including strengthening governance, improving operational efficiency and enhancing financial management within the cocoa sector. The legislation is particularly important to Ghana’s cocoa industry, which remains a major contributor to the country’s economy and a source of livelihood for thousands of farming households.
Parliament had earlier highlighted a key provision under the new cocoa legislation guaranteeing cocoa farmers not less than 70 per cent of the Free on Board (FOB) export price through COCOBOD.
The implementation of the new law will therefore be closely watched by cocoa farmers, industry players and other stakeholders as the government seeks to improve the sustainability and performance of the sector.
Excise law overhauled
The Excise Act, 2026 also forms part of the ten new laws. The legislation consolidates and modernises the legal framework governing excise duties on selected locally manufactured and imported goods.
According to information presented during Parliament’s consideration of the legislation, the new Excise law is intended to improve tax administration and strengthen domestic revenue collection.
One notable aspect of the parliamentary legislation was the abolition of excise taxes on locally manufactured fruit juices, a measure intended to support local agro-processing, encourage healthier consumption and potentially reduce prices for consumers.
Part of wider legislative programme
The ten laws form part of a wider legislative programme undertaken by Parliament during its Second Meeting of the Second Session of the Ninth Parliament.
Parliament passed 12 Bills during the period, which ran from May to July 2026. Among the legislation passed were the ten Bills now assented to by President Mahama, alongside the Human Sexual Rights and Family Values Bill, 2025, and the Ghana Investment Promotion Authority Bill. Parliament held 37 sittings during the meeting and processed 173 parliamentary questions, reflecting a period of significant legislative and oversight activity.
The Parliament of Ghana’s records also confirm the processing of key Bills including the Ghana Cocoa Board Bill, Income Tax (Amendment) Bill, Value Added Tax (Amendment) Bill, Energy Sector Levies (Amendment) Bill, Excise Bill, National Defence University, Ghana Bill and Tribunals Bill.
What the new laws mean for Ghanaians
The enactment of the ten laws is expected to have implications across several sectors of the Ghanaian economy and public administration.
For businesses and importers, the Customs reforms could provide a more modern framework for trade and border administration. Taxpayers and businesses will be affected by changes to income tax, VAT and excise legislation, while developments in energy-sector levies could influence the broader energy-sector financing environment.
For cocoa farmers, the new COCOBOD legislation could have important implications for the governance and financing of Ghana’s cocoa industry and the distribution of export earnings.
Within the justice system, the Community Service and Tribunals laws represent significant reforms aimed at improving access to justice, expanding non-custodial sentencing and strengthening dispute-resolution mechanisms.
The Maritime and Related Offences Act, meanwhile, strengthens Ghana’s legal response to crimes at sea and supports broader efforts to improve maritime security.
The establishment of the National Defence University adds another dimension to the reforms by creating a dedicated legal and institutional framework for higher education and professional development in defence and strategic studies.
Implementation now key
With presidential assent completed, attention will now shift from the passage of the Bills to their implementation.
The effectiveness of the new laws will depend largely on the development of appropriate regulations, institutional capacity, public education and coordination among the agencies responsible for enforcing them.
For businesses, taxpayers, farmers, importers, exporters and members of the public, clear communication about the practical implications of the new laws will also be critical.
The government and relevant institutions are therefore expected to undertake further stakeholder engagements and public sensitisation to ensure that the reforms are properly understood and implemented.
The signing of the ten Bills marks a significant legislative milestone for the Mahama administration. More importantly, their impact will ultimately be measured by how effectively they improve public administration, strengthen revenue mobilisation, enhance access to justice, protect national interests and support economic activity across the country.