Mahama Signs 10 New Laws: Here’s What Changes for Ghanaians

President John Dramani Mahama has assented to 10 bills passed by Parliament.

Accra, August 26, 2026 — President John Dramani Mahama has assented to 10 bills passed by Parliament, bringing major legal reforms into force across Ghana’s tax system, cocoa industry, justice sector, customs administration, energy sector, maritime affairs and national defence.

The President signed the legislation at the Jubilee House on Wednesday, August 26, completing the constitutional process required to turn the bills into law.

The measures were passed during the Second Meeting of the Second Session of the Ninth Parliament, which ended on July 31, 2026. They form part of a broader legislative package covering key areas of Ghana’s economy and public administration.

But beyond the formal signing, the bigger question for Ghanaians is straightforward: what exactly changes under these new laws?

From cocoa farmers and minimum-wage earners to importers, manufacturers and people convicted of minor offences, several of the new provisions could have direct or indirect consequences for citizens and businesses.

Here are the major changes to watch.

Cocoa Farmers Get a New Legal Guarantee

The Ghana Cocoa Board Act, 2026 is one of the most significant of the 10 laws because of its potential impact on farmers and the wider cocoa industry.

The new legislation repeals the 1984 Ghana Cocoa Board Act and establishes a modern statutory framework for the country's cocoa regulator.

One of its headline provisions commits to paying cocoa farmers at least 70% of the world market price for their produce, while the law also provides for at least 50% of Ghana’s cocoa beans to be processed locally.

The legislation further strengthens protections for cocoa farms, particularly in the fight against illegal mining and activities that threaten cocoa-growing areas.

It also introduces tougher measures against cocoa smuggling and the destruction of cocoa farms.

Other provisions include mechanisms for a farmers’ pension scheme and an educational trust, potentially giving cocoa-producing communities greater long-term social protection.

The new law follows months of discussion around proposed reforms to COCOBOD.

Also Read: New COCOBOD Bill: 7 Changes That Could Affect Ghana’s Cocoa Farmers

The focus will now shift from legislation to implementation, particularly how the farmer-price guarantee and local-processing requirement will work in practice.

Some Minor Offenders Could Avoid Prison

The Community Service Act, 2026 introduces a significant change to Ghana’s approach to certain minor offences.

The law provides for non-custodial sentences, allowing eligible convicted persons to perform supervised community service instead of serving a prison sentence.

Under the new framework, community service may involve several hours of work each day and can run for a period of up to six months, depending on the circumstances of the sentence. A National Community Service Secretariat will administer the programme.

The reform is expected to help reduce overcrowding in Ghana’s prisons, lower the cost of incarceration and place greater emphasis on rehabilitation.

Its success, however, will depend on proper supervision, funding and the ability of the responsible institutions to ensure that community-service orders are effectively enforced.

Minimum-Wage Earners Get Income-Tax Relief

The Income Tax (Amendment) Act, 2026 introduces changes that could directly affect workers and small businesses.

Under the new law, persons earning the minimum wage or below are exempted from paying income tax.

The legislation also revises the personal income-tax bands and increases the turnover threshold for the presumptive tax regime from GH¢200,000 to GH¢750,000.

The higher threshold could be particularly significant for small businesses that fall within the presumptive tax system.

The practical impact will depend on how the Ghana Revenue Authority administers the changes and how taxpayers are transitioned into the revised framework.

VAT and Excise Laws Also Change

The Value Added Tax (Amendment) Act, 2026 forms part of the government's wider revenue reforms.

The changes include provisions connected to the government's gold-for-reserves arrangement. According to the Information Services Department, the VAT amendment provides an exemption relating to gold surrendered to the Bank of Ghana under the arrangement.

The Excise Act, 2026, meanwhile, consolidates and reforms existing excise legislation.

One notable measure is the removal of excise duty on locally manufactured fruit juices, a move intended to support domestic production.

The new excise framework also introduces changes affecting wines, spirits and other excisable products, including a hybrid system combining value-based and quantity-based duties.

For manufacturers, importers, distributors and consumers, the implementation of these provisions will determine their practical effect on the market.

Energy Levy System Gets a New Approach

The Energy Sector Levies (Amendment) Act, 2026 also changes the framework governing energy-related levies.

The legislation addresses the Energy Sector Shortfall and Debt Repayment Levy on fuel oil and changes how eligible fuel subsidies are reimbursed.

The government has moved towards an ex-post reimbursement model, under which eligible beneficiaries pay the applicable levy before presenting the necessary evidence to seek reimbursement.

The government has maintained that the amendment does not introduce a new tax and is not intended to increase fuel pump prices.

However, businesses and consumers will be watching closely to see how the new arrangement works in practice.

Customs Administration Gets a New Framework

The Customs Act, 2026 consolidates previous customs legislation into a single framework.

President Mahama said the reform is intended to simplify customs administration, make enforcement more efficient and close loopholes that have contributed to revenue losses.

The new law also introduces tighter requirements around bonded warehouses.

Perishable goods will have a maximum warehousing period of three months, general goods six months and raw materials 12 months.

Bonded warehouses will also be required to use electronic inventory systems linked to Customs for monitoring purposes, while import declarations will require Tax Identification Numbers.

These changes could significantly affect importers, exporters, customs agents and businesses that rely on international trade.

Regional Tribunals Get Legal Backing

The Tribunals Act, 2026 gives effect to constitutional provisions concerning the establishment of regional tribunals.

The law empowers the Chief Justice to establish tribunals to deal with specified categories of offences.

The proposal had generated political debate during its consideration in Parliament, but presidential assent has now completed the legislative process.

Attention will therefore shift to how the tribunals are established and how they operate within Ghana’s justice system.

Maritime Offences Get a New Legal Framework

The Maritime and Related Offences Act, 2026 provides a clearer legal framework for offences committed within Ghana’s maritime domain.

The law also gives domestic legal effect to relevant obligations under the United Nations Convention on the Law of the Sea, to which Ghana is a signatory.

The legislation could strengthen Ghana’s ability to deal with maritime offences and improve enforcement within the country's maritime jurisdiction.

National Defence University Gets Statutory Foundation

President Mahama has also signed the National Defence University, Ghana Act, 2026 into law.

The legislation establishes the statutory basis for the institution and formally recognises its role in defence education and training.

The university is expected to contribute to Ghana’s wider national security and defence education architecture.

Why These Laws Matter

Taken together, the 10 laws represent a broad legislative reform programme covering taxation, revenue mobilisation, cocoa production, customs, justice, energy, maritime security and defence education.

The revenue-related laws are intended to strengthen government revenue mobilisation and close loopholes.

The cocoa legislation seeks to improve the position of farmers while increasing local value addition.

The Community Service Act introduces an alternative approach to imprisonment for eligible minor offences.

The Customs Act, meanwhile, seeks to make border administration more efficient and improve monitoring of goods.

These reforms are also coming as Ghana continues to focus on economic recovery and improved macroeconomic conditions.

Also Read: Ghana’s Economic Recovery: What Falling Inflation and a Stronger Cedi Mean for You

For ordinary Ghanaians, however, the real measure of these reforms will not simply be the number of laws passed.

It will be whether they translate into better incomes, stronger businesses, improved public revenue, more efficient institutions and greater opportunities.

The Real Test Begins Now

Presidential assent has completed the legislative process, but the most difficult stage may now begin.

Government ministries, departments, agencies and regulatory institutions must translate the new laws into practical systems and regulations.

Cocoa farmers will be watching to see whether the 70% farmer-price commitment delivers meaningful benefits.

Workers will be interested in how the new income-tax exemption affects minimum-wage earners.

Small businesses will be monitoring the revised presumptive-tax threshold.

Importers and exporters will have to adjust to the new customs requirements.

The judiciary and correctional authorities will have to establish an effective system for community service.

And businesses in the energy sector will be watching how the new levy and reimbursement arrangements affect their operations.

What Ghanaians Should Watch Next

The coming months will provide the first real test of the government's legislative reforms.

For the cocoa sector, implementation of the farmer-price guarantee, local-processing target and farm-protection measures will be particularly important.

For businesses, the practical administration of the tax, excise and customs provisions will determine whether the reforms simplify operations or create new compliance requirements.

For the justice system, the effectiveness of community service will depend on institutional capacity and proper supervision.

And for government, the wider challenge will be ensuring that increased revenue mobilisation does not undermine economic activity or place unnecessary pressure on households and businesses.

The laws have been signed. Now the real test begins: implementation.

Global Pulse GH will continue to monitor how the new laws affect cocoa farmers, workers, businesses, taxpayers, importers and ordinary Ghanaians as the reforms take effect.