We have no intentions of taxing “street beggars” – GRA


The print and social media went agog with fury when news circulated yesterday that the GRA intended to tax street beggars.

In a press statement issued by the communications department of the GRA these allegations have been refuted as false.



The Ghana Revenue Authority wishes to react to reports in the media that the Authority intends to tax street beggers among others previously not captured in the tax net in its bid to widen the tax net.

The Authroity wishes to inform the general public with regards to the position of the law on taxation of persons as stated in the Income Tax Act 2015, (Act 896) as follows:

● The Income Tax Act 2015, ( Act 896) states that the chargeable income of a person for a year of assessment is the total of the assessable income of that person for the year from each employment, business or investment.

● The Act also indicates that when a person has no chargeable income or the income is below the taxable threshold, the person is not expected to pay tax and therefore does not file tax returns.
With regards to the above therefore, it must be stated that alms received by beggers on the street does not fall within the taxable threshold. They therefore do not pay tax on the alms received.

While GRA encourages staff to actively mobilise revenue for the state , the Authority does not encourage them to pursue taxes that may appropriately be considered as nuisance.

The Commissioner-General therefore wishes to assure the general public that the GRA implements only laws passed by Parliament and will not carry out activities that have no legal backing.

For: Commissioner – General

Assistant Commissioner
Commuincation & Public Affairs Department (CPA)