The introduction of cashless property rate collection systems is reshaping local government finances in Ghana, boosting revenue mobilisation while exposing persistent gaps in community development across municipalities. Property rate, one of the most underutilised sources of internally generated funds for Metropolitan, Municipal and District Assemblies (MMDAs), has seen dramatic revenue increases in municipalities that have fully embraced digital payment platforms, particularly following the launch of the Unified Common Property Rate Platform in January 2023.
The Ghana Revenue Authority (GRA), in partnership with MMDAs, launched the platform to replace traditional methods that relied on printed bills and cash payments collected by revenue officers moving from property to property. The old system was prone to leakages, under reporting and disputes, limiting funds available for local projects such as roads, street lighting and sanitation.
Korle Klottey Municipal Assembly (KoKMA) in Accra, which developed its own in house revenue mobilisation software and cashless system, reported a 252.6 percent increase in property rate collections in 2024. The assembly collected GH¢12,355,844 in 2024, up from an average performance of GH¢3,504,222 recorded from 2019 to 2023.
Municipal Coordinating Director Emmanuel Baisie attributed the growth to the introduction of the cashless system piloted on property rates in 2024. He said the assembly’s internally generated fund grew from GH¢14,747,648 in 2023 to GH¢25,398,140 in 2024, representing a 72.22 percent growth.
National Platform Expands Coverage Significantly
Under the national platform launched in January 2023, property owners are billed and pay entirely through digital channels, including mobile money, bank transfers and cards. Cash payments are no longer accepted. The GRA has completed billing over 10.12 million properties identified across the country, up from 1.3 million that used to pay property rate when it was solely administered by MMDAs.
The platform, Myassembly.gov.gh, has identified and codified details of 15.3 million people associated with the properties to enable property owners, occupants and caretakers to verify and pay their due rates. GRA Head of Communications Ernest Adade said the country is expected to generate more than GH¢1.77 billion a year from property rate instead of the GH¢56 million raised when only 1.3 million properties were contributors.
However, not all assemblies are experiencing the same success. Research in Wa Municipality by Dr Wisdom Akortsu and colleagues found that revenue from property rate remains extremely low, mostly due to mobilisation challenges. The study noted that collections were often below one percent of total assembly revenue, with mobilisation frequently falling short of 40 percent of expected amounts.
Property owners in some municipalities expressed scepticism, with some calling the tax a bad tax because no benefit is derived from paying it. The Wa study notes that inadequate database on properties remains the primary obstacle to effective mobilisation. Incomplete property registers, low public awareness and weak enforcement continue to hinder collections in some areas.
Revenue Jumps Enable Community Projects
Revenue increases have allowed assemblies that embraced the system to allocate more funds toward community projects. KoKMA Municipal Chief Executive Alfred Allotey Gaisie said the assembly plans to channel revenue into enlarging drains along the Ringway area, desilting storm drainages, dredging the Korle Lagoon, renovating public basic schools and enhancing security through more street lights.
The experience with property rates has sparked discussions about applying similar digital approaches to other local revenue streams. Market taxes, business permits and fines, much of which is still collected in cash, could benefit from cashless systems, reducing corruption and improving transparency.
Digital platforms could also streamline revenue monitoring, enabling assemblies to track collections in real time and plan infrastructure projects more effectively. This transparency fosters greater trust between citizens and local authorities, encouraging more consistent payment of levies and fees. Digital revenue systems provide data that can guide decision making, helping assemblies identify high revenue areas, target enforcement where compliance is low and allocate resources efficiently.
While challenges remain, the cashless property rate system is seen as a pivotal reform in Ghana’s effort to strengthen municipal finances and promote more equitable development. The question now is whether gains can be replicated nationwide, ensuring that property rates and other locally generated funds deliver the benefits they promise to communities across the country.
