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Investor Presentaiton

2016 Budget in Numbers Deficit will fall to 5.3% of GDP on the back of continued implementation of Ghana's home grown policies, new revenue measures and firm expenditure control Deficit falls to 5.3% of Full implementation GDP of the Income Tax Act 2015 25.6% increase in non petroleum tax income Wages 40.6% of Tax Revenues vs 44.2% in 2015 No increase in subsides in 2016 2015 2015 Revised Ghc mn Budget Budget 2016 Budget Ghc mn 2015 Budget 2015 Revised 2016 Budget Budget Total Revenue & Grants 32,406 30,526 38,038 Total Expenditure 39,152 37,930 43,505 Taxes on Income and Property 11,229 9,411 12,072 Compensation of Employees 12,313 12,313 14,024 Wages & Salaries 10,286 10,286 11,7723 Company Taxes 3,750 3,753 5,501 Social Contributions 2,026 2,026 2,301 Company Taxes on Oil 1,652 52 111 Use of Goods and Services 1,970 1,856 2,537 Other Direct Taxes 5,826 5,604 6,459 Interest Payments 9,577 9,350 10,491 Taxes on Domestic Goods and Services 9,472 9,348 11,324 Domestic 8,034 7,734 8,317 External 1,543 1,616 2,173 Excises 2,427 2,303 2,894 Subsidies 50 50 50 VAT 5,749 5,760 6,972 Grants to Other Government Units 7,408 7,190 9,651 National Health Insurance Levy (NHIL) 1,003 1,003 1,145 Social Benefits 61 61 75 Communication Service Tax 293 281 314 Other Expenditure 816 753 International Trade Taxes 4,706 3,275 5,473 Capital Expenditure 6,957 6,357 6,677 Overall Balance (Commitment) (6,746) (7,404) (8,407) Social Contributions 183 183 352 (percent of GDP) (5.0) (5.5) (5.3) Non-Tax Revenue 5,267 5,214 7,210 Overall Balance (Cash) (8,816) (9,727) (8,408) Grants 1,551 2,002 1,608 (percent of GDP) (6.5) (7.3) (5.3) Source: 2016 Budget Statement, Ministry of Finance 18
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