Insights

Population

According to the 2021 Ghana Statistical Service report, approximately 2.46 million people in Ghana have a disability, representing 8% of the total population. (GSS, 2021)

Persons with any form of Disability

Cultural Setting

"If only people can stop assuming for us! We can actually work, when we get the right assistance”.

Entrepreneur with disability, Accra

Skills Acquisition

National Vocational Training Centers

University offering specialized training in special education

Primary Schools for the deaf and blind

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Access to Employment

A range of barriers to employment for PwD

Negative attitudes and discrimination in the workplace, particularly for women with disabilities.
Lack of legal and policy structures to support disability inclusion in the labour market.
Lack of opportunities and resources for education and skills training.
Lack of start-up capital to establish own businesses.
Inaccessible public spaces and commercial centres.

Livelihood

3 Key Challenges Faced by PwDs

Lack of Quality of Assistance and Aid

Lack of or Low Self-Esteem

Lack of Financial Investment

Street Begging by PwDs

Majority PwD on the streets have at least basic level education. A few have up to Senior High level of education. Technical and tertiary education is considered higher that would put one in a gainful and decent employment.

Support for PwDs

State Interventions & Programmes

Livelihood Empowerment Against Poverty (LEAP)

For people in the poorest category of Ghanaian society including PwDs

3% Disability Common Fund (DACF)

Grant administered to persons with disabilities at the various MMDAs

National Health Insurance Scheme (NHIS)

Designed to make health care accessible to every Ghanaian including persons with disabilities

General Policies, Laws and National and Industry Requirements

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Registration of Business Names Act, 1961(Act 151)

Business Names also known as a sole proprietorship (one-man business) registered by one (1) person who takes all business decisions and all liabilities are unlimited i.e. makes profits alone and bears losses alone.

Procedure for registration

A search for availability of the name must be conducted
Applicant may pick up a prescribed Form A from the in-house bank or Download
Submit completed and signed Form A at the Business Names Registration Counter for Verification and Capturing or submit Online
Pay processing fee of GHS 100 at the in-house bank or Online on the ghana.gov.gh platform
VIP service cost of GHs 400 in addition to the processing fees (optional)
Registrar Examines, Approves and Issues:
- Certificate of Registration
- Certified True Copy(CTC) of Form A
Mandatory renewal of registered name each year at a fee of GHS 60 ( or pay by using USSD *222#)

Credits: Office of the Registrar of Companies

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Name	General Overview	Offices
The 1992 Constitution of the Republic of Ghana	Establishes the fundamental principles and framework for governance in Ghana.	National
Business Operating Laws	N/A	N/A
Ghana Companies Act, 2019 (Act 992)	Governs corporate structures and operations in Ghana.	All types of businesses
Income Tax Act, 2015 (Act 896) As Amended	Regulates corporate and personal income taxes, withholding taxes, gift tax, royalties, and industry-specific taxes.	All types of businesses
Value Added Tax Act, 2013 (Act 870)	Regulates value-added tax (VAT) for businesses.	All types of businesses
National Health Insurance Levy	A levy supporting Ghana's National Health Insurance Scheme.	All types of businesses
GetFund Levy	A levy contributing to the Ghana Education Trust Fund.	All types of businesses
Electronic Transfer Levy Act, 2022 (Act 1075)	Imposes a levy on electronic transfers.	All types of businesses
National Pensions Act, 2008 (Act 766) As Amended	Mandatory SSNIT (Social Security and National Insurance Trust) payment	All types of businesses and persons
Certifications	N/A	N/A
Business Operating Permit	A permit required for all types of businesses issued by the District, Municipal or Metropolitan Assemblies. Or relevant national body.	All types of businesses
Food and Drugs Authority Certification	Sector-specific certification related to the food and drugs industry.	Sector Specific
Ghana Standards Authority Certification	Sector-specific certification related to the …	Sector Specific
Social Welfare Certification	Required for non-governmental organizations.	Non-Governmental Organizations
Statutory Audit	Mandatory audit for all types of businesses.	All types of businesses
Industry or Sector Specific	N/A	Sector Specific
Employment Laws	N/A	N/A
Labour Act, 2003 (Act 651)	Regulations governing employer-employee relationships.	All types of businesses
National Employment Policy (NEP) 2015	N/A	All types of businesses
Name	General Overview	Offices

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General Tax Incentives: Business Types

Sector/Business	Period of Tax Holiday	Special Corporate Income Tax Rate (%)	Actual Tax Rate After Tax Holiday (%)
Agro processing business conducted wholly in the country	First Five (5) years	1	25
Cocoa-by product business wholly in the country	First Five (5) years	1	25
Tree crop farming	First Ten (10) years	1	25
Cash crops or livestock (excluding cattle)	First Five (5) years	1	25
Cattle farming	First Ten (10) years	1	25
Waste processing business	First Seven (7) years	1	25
Rural Banks	First Ten (10) years	1	8
Real Estate (certified low-cost housing)	First Five (5) years	1	25
Sector/Business	Period of Tax Holiday	Special Corporate Income Tax Rate (%)	Actual Tax Rate After Tax Holiday (%)

General Tax Incentives: Location

Agro-Processing Sector

Location of Plant	Corporate Income Tax Rate (%)
Accra	20
Tema	20
Other Regional Capitals (except Northern, Upper East and Upper West Regional Capitals)	15
Outside regional capitals	10
Northern, Upper East and Upper West Region (including their capitals)	5
Location of Plant	Corporate Income Tax Rate (%)

Manufacturing Sector

Location of Plant	Corporate Income Tax Rate (%)
All regional capitals except Accra and Tema	1.875,00
Outside regional capitals	125,00
Location of Plant	Corporate Income Tax Rate (%)

Product Specific Incentive

Exporters of Agricultural Products

Companies which engage in the exportation of non-traditional products such as horticultural products, processed and raw agricultural products grown in Ghana other than cocoa beans, wood products other than logs and timber, handicrafts and locally manufactured goods enjoy a concessionary tax rate of 8%.

Deductions

An expense is deductible if it is wholly, exclusively and necessarily incurred by the person in the production of the business or investment income for the year.
A deduction shall be disallowed for an expense that is of a capital nature.
An expense that is of a capital nature includes an expense that secures a benefit that lasts for more than twelve (12) months.

Ecosystem Pillars

The entities providing assistance within the entrepreneurial ecosystem in Ghana, specifically focusing on the Greater Accra and Eastern regions, are diversified across various sectors, including Finance, Media, Support, Human Capital, Markets, and Policy. This distribution is illustrated in the diagram.

Sources of Finance for PwDs

Entrepreneurship Support Organizations (ESOS) and Services

The analysis shows that the Ghanaian ESO ecosystem is supply driven, as ESO providers and SMEs are almost entirely dependent on the provision of subsidies by the government and donors.