Under Ghana's 1985 investment code, tourism is a priority sector with incentives and benefits for investors. The government hopes to triple its foreign exchange earnings from tourism under a five-year tourism plan, based on a projection that between 1991 and 1995, the number of tourists visiting Ghana every year will double from the 1991 base of 145,000. Jobs in the tourism industry are projected to reach 270,000, with more created in other sectors that derive business from the tourist trade. There are also incentives for star-rated hotels, approved tourist villages and beaches, and holiday recreational resorts. Investors are involved in the development of other tourist attractions, such as waterfalls, beaches, forts, castles, and historical sites, and even in specialized restaurants, tourist coaches, and buses. Incentives in this sector include tax and rate exemptions on building properties for three years in addition to investment and depreciation allowances.

Data as of November 1994