About nine in 10 respondents want the government to give businesses advance notice before introducing major tax changes, according to the KPMG/UNDP 2027 Pre-Budget Survey.
The report found that approximately 90% believe prior notice would improve their organisation’s ability to plan, with 61% expecting a significant benefit and another 29% anticipating some benefit.
Businesses are not simply asking to pay less tax.
The stronger demand emerging from the survey is for certainty about when rules change, how they will work and how much time firms will have to adjust their accounting, payroll, pricing and compliance systems.
Most want at least four months
About 64% of respondents said they would prefer at least four months’ notice before significant tax policy changes take effect.
Twenty-five per cent preferred four to six months, 27% wanted between seven and 12 months and another 12% favoured more than a year.
KPMG and UNDP say government should consider introducing a published implementation calendar for significant tax reforms, covering proposed changes, commencement dates, guidance and system-readiness milestones.
Consultation should also begin before legislation is finalised where possible, the report recommends.
The argument is that predictable taxation can improve compliance and business planning without preventing government from responding to urgent fiscal needs.
Compliance complexity remains concern
The survey also identifies practical frustrations with the tax system.
Complex filing and compliance requirements were cited by 42% of respondents, while 39% identified multiple fees and levies as a challenge. Short-notice changes were cited by 27%, delayed refunds by 25% and audits and disputes by 19%.
Almost half of respondents also disagreed that Ghana’s tax system successfully raises enough revenue without placing an excessive burden on businesses.
KPMG and UNDP want government to focus on how the existing tax reforms are administered, including more consistent guidance from the Ghana Revenue Authority, reliable taxpayer systems and better communication.
The report also raises concerns about delayed VAT refunds, withholding tax credits and unresolved assessments, arguing that such delays lock up working capital that firms need for everyday operations.
Its recommendation is that government measure tax administration not only by how much revenue it collects but also by taxpayer experience, claim resolution times and unnecessary repeat filings.
The finding is particularly timely ahead of the 2027 Budget, when businesses will be watching closely for any changes to tax administration even if the government introduces no new taxes.
The survey’s message is that certainty itself has economic value.
For businesses making contracts, setting prices or deciding whether to invest, knowing the tax rules early may matter almost as much as the rate itself.
