Ghana's Ministry of Finance has published the 2023 Budget Statement delivered in parliament on 24 November 2022. Tax measures announced as part of the budget include the following: The introduction of an additional top individual income tax bracket with a rate of 35%; An increase in the concessional tax rate of 1% to 5% for certain activities/sectors, along with the implementation of a minimum chargeable income system; The unification of the loss carried forward provisions in the Income Tax Act (currently 3 years in general and 5 years for priority sectors), along with a restriction on foreign exchange losses to...