President John Dramani Mahama has signed 10 legislative bills into law as part of government’s efforts to reform the economy, improve revenue collection and strengthen justice and national security.

The new laws cover agriculture, taxation, customs, energy, justice, maritime security, education and social protection.

Among them is the Ghana Cocoa Board Act, 2026, which provides for reforms in the cocoa sector and incorporates government’s commitment to process at least 50% of Ghana’s cocoa locally.

The law also includes a commitment for cocoa farmers to receive 70% of the world market price of cocoa.

“I’m sure our cocoa farmers will be happy. It incorporates the reform of the cocoa sector and includes our promise that we’re going to process at least 50% of our cocoa beans locally,” President Mahama said after signing the laws.

He said the legislation also fulfilled government’s promise to improve the share of the international cocoa price received by farmers.

The Income Tax Amendment Act, 2026, is aimed at reducing the tax burden on low-income workers. Under the law, people earning the minimum wage or below will be exempt from paying income tax.

“This act exempts people who earn the minimum wage and below from paying income tax. Anybody who is on the minimum wage or below the minimum wage is exempt,” President Mahama said.

The Excise Act, 2026, seeks to consolidate excise duties and address revenue leakages involving imported dutiable goods, including alcohol and cigarettes.

It also provides tax exemptions for local fruit juice manufacturers as an incentive for domestic production.

“Importantly, it gives exemption from paying excise tax to local manufacturers of fruit juices,” President Mahama said.

Three other laws are focused on improving revenue administration and fiscal efficiency.

The Customs Act, 2026, brings existing customs laws and amendments into a single statute. President Mahama said the move would simplify the administration of customs and help close loopholes that have contributed to revenue losses.

The Energy Sector Levies Amendment Act, 2026, changes the treatment of fuel oil exemptions previously available to some factories and maritime vessel operators.

Under the new arrangement, operators are required to pay the relevant taxes upfront and provide verifiable evidence before seeking reimbursement.

The Value Added Tax (VAT) Amendment Act, 2026, also makes changes to VAT administration.

Under the legislation, large-scale gold mining companies that surrender 30% of their gold output to the Bank of Ghana will be exempt from VAT on those quantities.

The package also introduces changes to Ghana’s justice and penal system.

The Community Service Act, 2026, provides for non-custodial sentences for minor offences. The government says the measure will help reduce pressure on prisons, lower the cost of keeping people incarcerated and provide alternative forms of rehabilitation.

“Instead of putting people in jail and government going to have to pay for looking after prisoners for stealing goods or for committing some very minor offences, they can be sentenced to do community service,” President Mahama said.

The Tribunals Act, 2026, gives effect to constitutional provisions allowing the Chief Justice to establish Regional Tribunals to deal with designated categories of offences.

The Maritime and Related Offences Act, 2026, domestically incorporates provisions of the United Nations Convention on the Law of the Sea (UNCLOS).

The law is intended to give Ghanaian law enforcement agencies the legal authority to prosecute offences committed within the country’s territorial waters.

The final law in the package, the National Defence University Act, 2026, establishes the newly formed military educational institution as a statutory entity.

It provides the legal basis for the institution to offer accredited academic and strategic military programmes.

President Mahama signed the legislation in the presence of his Chief of Staff, Julius Debrah, and ministers of state.

The government says the laws form part of its broader legislative programme to support economic growth, improve revenue mobilisation, modernise the justice system and strengthen national institutions.