Economic Governance Platform

IMF Bailout Monitor

Program Status: Active (Review 3 Complete)Next Review: Apr 2026

Program Overview

Track the progress of Ghana's $3 billion IMF Extended Credit Facility (ECF) program. This dashboard provides detailed monitoring of disbursement schedules, quantitative performance criteria, structural benchmarks, and the implementation status of key conditionalities essential for restoring macroeconomic stability.

Program Status

On Track

Data as of: Feb 7, 2026 (IMF/GSS)

GDP Growth (2026 Proj)

4.8%+0.2%

IMF WEO

Inflation (Jan 2026)

3.8%-1.6%

Lowest since 2021

Debt-to-GDP (2026)

56.1%-3.0%

Fiscal Monitor

Policy Rate

25.5%-350 bps

Monetary Easing

Gross Reserves

$6.2B3.1 mos

Import Cover

Program Commitment Status

18 Total Commitments
33%
67%
0%
0%

6

Met

12

In Progress

0

Not Met

0

Pending

How did we get here?

Understanding Ghana's path to the IMF through historical fiscal trends and structural challenges.

The Path to Crisis

Ghana's fiscal position (2010-2025): Revenue vs Expenditure

Source: IMF Country Reports, World Bank, Bank of Ghana, Ministry of Finance (Updated: Feb 2026)

Failure to transform the Guggisberg inherited economy predicated on the export of primary commodities such as cocoa, gold, and lately oil making up over 80% of export earnings

Unproductive use of borrowed funds by government sometimes with the tacit support of lenders across bilateral/multilateral and quasi-commercial creditors

Higher borrowing costs (reflecting also the excessive opportunism by wealthy lenders or predator lending from the global north as well as the domestic market (as evidenced by the African risk premium))

Fiscal indiscipline, election-related excesses, covid-19 and Russia-Ukraine, inflation, and exchange rate development

The false hope of endowed fiscal space as a result of rebasing of the economy and the conferment of middle-income status

Unsustainable debt accumulation leading to the 2022 debt crisis and the painful Domestic Debt Exchange Programme (DDEP) that restructured GHS 137 billion in domestic bonds

IMF Disbursement Schedule

Timeline of expected funding tranches and their status upon completion of reviews.

Disbursement Schedule

Planned vs Actual quarterly disbursements

State of Implementation - Key Economic Indices

Comprehensive analysis of Ghana's key economic performance metrics from Q1 2021 to Q1 2024. This interactive dashboard presents GDP growth, nominal GDP, interest rates, inflation rates, and exchange rate trends.

Select Metrics to Display:
QuarterGDP Growth (%)Nominal GDP (Billion GHC)Interest Rate (%)Inflation (%)Exchange Rate (GHC/USD)
2021 Q1-114.0214.5010.305.70
2021 Q2-13.28102.9513.507.805.80
2021 Q38.42114.5913.509.705.90
2021 Q49.98130.1414.5012.606.00
2022 Q13.92142.7917.0015.707.10
2022 Q24.6131.9919.0029.807.60
2022 Q32.97153.9224.5037.209.60
2022 Q43.83185.6427.0054.108.60
2023 Q13.15212.0729.5052.2011.00
2023 Q22.55189.8630.0042.5011.20
2023 Q32.16206.6130.0038.1011.50
2023 Q43.79233.0930.0023.2012.10
2024 Q14.69266.6829.0023.2012.90

Programme Reviews

Detailed assessment of performance against program targets for each review cycle.

First Review

September 2023

The First Review assessed Ghana's economic performance and implementation of reforms. Performance was strong across QPCs and ITs, with mixed progress on Structural Benchmarks.

Quantitative Performance

Ghana successfully met most Quantitative Performance Criteria, particularly excelling in fiscal consolidation and reserve accumulation. The fiscal primary balance showed marked improvement due to strong reform efforts.

Economic Growth and Outlook

GDP growth for 2023 was revised to 1.5%, reflecting challenges from energy production constraints, elevated inflation, and fiscal adjustment measures. Inflation began declining from its peak of 54%.

Fiscal Performance

The fiscal deficit was targeted to narrow to 1.5% of GDP in 2023 from 6.9% in 2022. Government revenues increased through improved tax collection and enhanced fiscal measures.

Debt Sustainability

Ghana continued negotiations with creditors to restructure public debt. Domestic debt restructuring made progress, while external debt restructuring discussions advanced with international partners.

Quantitative Performance Criteria (QPCs)

IndicatorTargetPerformance DetailStatus
Fiscal Primary BalanceAchieve positive primary balanceStrong fiscal consolidation effortsAchieved
Intl. Reserves (Commitment)Increase reserve accumulationImproved by over 4 percentage points of GDPExceeded
Intl. Reserves (Cash Basis)Reduce fiscal deficit impactSignificant improvement through fiscal measuresAchieved
Non-Concessional BorrowingLimit external borrowingBorrowing limits maintainedAchieved
Net Domestic FinancingControl domestic borrowingFinancing kept within agreed limitsAchieved

Indicative Targets (ITs)

IndicatorTargetPerformance DetailStatus
Social Protection SpendingIncrease spending on social programsSafety net programs expandedAchieved
Inflation ControlReduce inflation rateDeclined from 54% to 23%Achieved
Domestic Arrears ClearanceReduce outstanding arrearsPartial achievement, challenges remainIn Progress

Structural Benchmarks (SBs)

IndicatorTargetPerformance DetailStatus
Tax ReformBroaden tax baseRevenue improvements implementedAchieved
PFM ReformStrengthen PFM systemsImprovements ongoingIn Progress
Energy Sector ReformsReduce inefficienciesAdditional reforms neededIn Progress

Key Conditions of the IMF Bailout

Comprehensive guide to Ghana's Economic Recovery Framework outlining prior actions, performance indicators, structural reforms, and indicative targets.

Prior Actions

The ECF for Ghana outlined 5 key prior actions necessary for the approval of the program. These actions were to ensure that Ghana was taking the necessary steps to stabilize the economy and meet the IMF's requirements.

Fiscal Consolidation Measures

2023 Budget Approval: Ghana had to pass a budget that emphasized revenue enhancement and expenditure rationalizations.

Revenue Mobilization: Implementation of measures to improve tax collection and broaden the tax base.

Debt Restructuring

Agreement with External Creditors: Reaching agreements with external creditors to restructure debt, addressing severe financing constraints unsustainable public debt.

Strengthening Public Financial Management

Implementing steps to enhance transparency and efficiency in the public spending through better audit and control mechanisms e.g. publication of Audit Report on Covid-19 Expenditure

Banking Sector Reforms

Financial Sector Stability: Measures aimed at strengthening banking regulations and improving financial sector oversight to ensure stability

Energy Sector Reforms

Utility Tariffs: Adjusting utility tariffs to ensure cost recovery and reduce the financial burden on the government

IMF Conditionality Tracker

Monitor compliance with detailed verification sources

EnergyDeadline: 30 Jun 2024

Gold-for-Oil Program Risk Assessment

Met

Risk assessment and exit strategy for "gold-for-oil" program to reduce contingent liabilities.

EnergyDeadline: 31 Dec 2025

Electricity Tariff Adjustment (Cost-Recovery)

Met

Prior action: upfront weighted-average tariff adjustment to achieve cost-recovery levels.

GovernanceDeadline: 31 Mar 2026

Beneficial Ownership Framework (FATF Standards)

In Progress

Introduce beneficial ownership framework amendments to Companies Act to meet FATF standards.

GovernanceDeadline: 30 Jun 2026

Medium-Term PFM Reform Strategy

In Progress

Prepare and implement medium-term Public Financial Management Reform Strategy & Action Plan.

FiscalDeadline: 30 Jun 2026

Establish New Tax Enforcement Capacities

In Progress

Establish new tax enforcement units and enhance GRA capacity for revenue mobilization.

FiscalDeadline: 30 Jun 2026

Debt Restructuring (G20 Common Framework & DDEP)

In Progress

Complete debt restructuring under G20 Common Framework and domestic debt exchange measures.

GovernanceDeadline: 30 Jun 2026

Strengthen Procurement Transparency (E-Procurement)

In Progress

Publish large contracts and beneficiaries on designated website; complete e-procurement roll-out.

EnergyDeadline: 30 Sep 2026

Power Sector Restructuring & Arrears Reduction

In Progress

Prepare power-sector restructuring strategy and implement measures to reduce arrears and fiscal risks.

SocialDeadline: 31 Dec 2026

Maintain Social Spending Floors

Met

Protect social spending while consolidating overall fiscal position (maintain minimum spending floors).

FiscalDeadline: 31 Dec 2026

Tax & Revenue Measures (Non-Oil Revenue Floor)

In Progress

Implement tax and revenue measures to meet non-oil revenue targets (floor on central government tax revenue).

MonetaryDeadline: 31 Dec 2026

Cap Net Credit to Government from Central Bank

In Progress

Reduce and maintain ceiling on net credit to government from central bank.

FiscalDeadline: 31 Dec 2026

Primary Fiscal Consolidation (Non-Oil Revenue & Primary Surplus)

In Progress

Deliver primary fiscal consolidation by raising non-oil revenue and achieving primary surplus targets.

GovernanceDeadline: 31 Dec 2026

Strengthen PFM & Transparent Budget Execution

In Progress

Strengthen Public Financial Management using GIFMIS and GHANEPS for transparent budget execution.

FiscalDeadline: 31 Dec 2026

Maintain Limits on Treasury & FX Guarantees

Met

Maintain strict ceilings on treasury guarantees and foreign exchange guarantees.

FiscalDeadline: 31 Dec 2026

Program Quantitative Performance Criteria

In Progress

Meet all quantitative performance criteria (fiscal, monetary, external) on each review date.

MonetaryDeadline: 31 Dec 2026

Achieve NIR / Reserves Targets

Met

Achieve specified program net official international reserves (NIR) floors.

GovernanceDeadline: 31 Dec 2026

Publish Quarterly Debt Bulletins

Met

Publish quarterly debt bulletins and strengthen public debt transparency.

EnergyDeadline: 31 Dec 2026

Quarterly Electricity Tariff Formula Adjustments

In Progress

Maintain electricity tariffs at cost-recovery levels through quarterly formula adjustments.

Program Review Timeline

Key milestones and disbursement reviews

CompletedUpcoming
Jan 2024

1st Review Completion

Board completes first review, enabling US$600 million disbursement.

View Details
Jun 2024

2nd Review Completion

Completion of second review; US$360 million disbursement approved.

View Details
Dec 2024

3rd Review Completion

Completion of third review; US$360 million disbursement approved.

View Details
Jul 2025

4th Review Completion

Completion of fourth review; US$367 million disbursement approved.

View Details
Dec 2025

5th Review Completion

Completion of fifth review after corrective actions; US$385 million disbursement.

View Details
Apr 2026

6th Review Mission

IMF staff mission expected to conduct 6th review of program performance.

View Details
Jun 2026

6th Review Board Date

Expected Board approval for 6th review and disbursement.

View Details