The main provisions of the Ghanaian legislation governing taxation in farming business are embodied in the Tax Code of Ghana, which regulates the special tax regime in the farming business. Ghana’s tax law provides certain tax benefits for farming businesses.
Ghana's farming business which has been the main economic driven force of economic development of the country. The country produces a variety of crops for both local and international market for local currency and foreign exchange rate in its raw state.
Farming business defines as the business of producing crops, fish, or livestock; under Cash crops includes cassava, maize, pineapple, rice, and yam.