TaxLawGHby MSL Business School
MSL Business SchoolDigital supply, telecom and technology
Ghana Digital, Telecom and Technology Tax Centre
Navigate Ghana digital-services VAT, communications tax, technology-transfer, transfer-pricing and remote-work tax rules.
Researched and explained by MSL Business School through TaxLawGH.
Research method
Reach the legal conclusion through a traceable evidence chain.
Begin with the exact activity and transaction, test any special sector regime, and then apply the general tax and administrative rules that remain relevant.
Identify the legal person, residence, business form and regulatory status.
Locate the supply, payment, asset, import or regulated activity within the sector.
Test any dedicated fiscal regime, levy, exemption or special procedure.
Apply income tax, VAT, withholding and administration rules that remain relevant.
Test source, permanent establishment, treaty and transfer-pricing issues where connected.
Keep the contracts, invoices, permits, customs, payroll and tax records needed for the conclusion.
Issue map
Start with the question, then open the full legal route.
The matrix prevents a sector, treaty or procedural label from replacing the classification work required by the law.
| Issue route | Question it resolves | Primary authority path | Evidence carried here |
|---|---|---|---|
| Digital services and e-commerce VATOpen guide | Registration and VAT for digital supplies. | Act 1151 | 3 verified records selected |
| Communications Service TaxOpen guide | The communications levy framework. | Act 754; Act 998; Act 1025 | 5 verified records selected |
| Technology transfer agreementsOpen guide | Registration and tax interaction. | Act 1173; L.I. 1547; Act 896; L.I. 2412 | 7 verified records selected |
| Transfer pricingOpen guide | Related-party pricing and documentation. | Act 896; L.I. 2412 | 3 verified records selected |
| Freelancers and remote workersOpen guide | Residence, source and income-tax routes. | Act 896; Act 915; Act 1151 | 3 verified records selected |
| Exchange of informationOpen guide | Cross-border reporting and transparency. | Act 967; Act 1099; Act 915 | 3 verified records selected |
Primary legal spine
Connected instruments recorded in the TaxLawGH Citator.
Inclusion means the instrument is connected to at least one route in this centre. It does not by itself establish that every provision applies to every transaction.
| Instrument | Jurisdiction | Connected TaxLawGH routes | Citator record |
|---|---|---|---|
| Communications Service Tax (Amendment) Act, 2020Act 1025 | Ghana | ghana communications service tax, ghana tax rates | GH-LAW-003 |
| Standard for Automatic Exchange of Financial Account Information (Amendment) Act, 2023Act 1099 | Ghana | ghana exchange information crs | GH-LAW-039 |
| Value Added Tax Act, 2025Act 1151 | Ghana | ghana 2026 mid year budget review, ghana charitable ngo tax, ghana customs import duties | GH-LAW-009 |
| Ghana Investment Promotion Authority Act, 2026Act 1173 | Ghana | ghana investment promotion authority act 1173 update, ghana investment promotion authority act 2026, ghana tax exemptions | GH-LAW-034 |
| Foreign Exchange Act, 2006Act 723 | Ghana | ghana investment promotion authority act 1173 update, ghana investment promotion authority act 2026, ghana technology transfer agreements | GH-LAW-048 |
| Communications Service Tax Act, 2008Act 754 | Ghana | ghana communications service tax, ghana tax cases, ghana tax deadlines | GH-LAW-015 |
| Communications Service Tax (Amendment) Act, 2013Act 864 | Ghana | ghana communications service tax | GH-LAW-078 |
| Ghana Investment Promotion Centre Act, 2013Act 865 | Ghana | ghana investment promotion authority act 1173 update, ghana investment promotion authority act 2026, ghana tax exemptions | GH-LAW-035 |
| Income Tax Act, 2015Act 896 | Ghana | ghana 2026 mid year budget review, ghana bonus overtime tax, ghana capital allowance | GH-LAW-021 |
| Revenue Administration Act, 2016Act 915 | Ghana | ghana 2026 mid year budget review, ghana bonus overtime tax, ghana capital allowance | GH-LAW-022 |
| Standard for Automatic Exchange of Financial Account Information Act, 2018Act 967 | Ghana | ghana exchange information crs, ghana tax laws | GH-LAW-043 |
| Communications Service Tax (Amendment) Act, 2019Act 998 | Ghana | ghana communications service tax, ghana tax rates | GH-LAW-026 |
| Technology Transfer Regulations, 1992L.I. 1547 | Ghana | ghana investment promotion authority act 1173 update, ghana investment promotion authority act 2026, ghana technology transfer agreements | GH-LAW-049 |
| Transfer Pricing Regulations, 2020L.I. 2412 | Ghana | ghana corporate income tax, ghana free zones tax, ghana investment promotion authority act 2026 | GH-LAW-031 |
Proposition-level evidence
Verified answers, grouped by their source guide.
Each answer retains its Fact Registry identifier, authority label and source-guide route. Open the guide before applying an answer to facts that may engage an exception, amendment or different period.
Ghana Digital Services and E-Commerce VAT · 3 records
How is a digital service located in Ghana?
Any two of the four indicators in section 42(9) must be present: recipient residence, Ghana payment origin, a Ghana address or connection, and terminal location.
Authority: Value Added Tax Act, 2025 (Act 1151)
Must a non-resident digital supplier have a Ghana office before VAT applies?
No. Section 15 can require registration for a taxable supply used or enjoyed in Ghana without a Ghana office.
Authority: Value Added Tax Act, 2025 (Act 1151)
What is the standard 2026 VAT stack?
15% VAT, 2.5% NHIL and 2.5% GETFund, giving a 20% combined charge on the common tax-exclusive base.
Authority: Value Added Tax Act, 2025 (Act 1151)
Communications Service Tax in Ghana · 5 records
Are recharges subject to CST?
Yes. Act 864 provides that any form of recharge is treated as a charge for usage of electronic communications service.
Authority: Communications Service Tax Act, 2008 (Act 754); Communications Service Tax (Amendment) Act, 2019 (Act 998); Communications Service Tax (Amendment) Act, 2020 (Act 1025)
Is CST the same as VAT?
No. CST is a separate 5% tax under Act 754. VAT, NHIL and GETFund levy are calculated and invoiced under their separate legislation.
Authority: Communications Service Tax Act, 2008 (Act 754); Communications Service Tax (Amendment) Act, 2019 (Act 998); Communications Service Tax (Amendment) Act, 2020 (Act 1025)
What is the current CST rate in Ghana?
5% of the charge for use of the qualifying electronic communications service, effective from 15 September 2020.
Authority: Communications Service Tax Act, 2008 (Act 754); Communications Service Tax (Amendment) Act, 2019 (Act 998); Communications Service Tax (Amendment) Act, 2020 (Act 1025)
When is the CST return due?
By the last working day of the month immediately after the accounting month, with payment due by the same deadline.
Authority: Communications Service Tax Act, 2008 (Act 754); Communications Service Tax (Amendment) Act, 2019 (Act 998); Communications Service Tax (Amendment) Act, 2020 (Act 1025)
Who pays CST?
The user pays CST together with the service charge. A Ghana service provider normally collects and accounts for it; a Ghana user of a covered outside-Ghana service may have direct liability.
Authority: Communications Service Tax Act, 2008 (Act 754); Communications Service Tax (Amendment) Act, 2019 (Act 998); Communications Service Tax (Amendment) Act, 2020 (Act 1025)
Ghana Technology Transfer Agreements · 7 records
Are fees under an unregistered agreement tax deductible?
No. Section 52(12) expressly provides that fees and charges under an unregistered technology-transfer agreement are not deductible tax expenses under the Income Tax Act.
Authority: Ghana Investment Promotion Authority Act, 2026 (Act 1173); Technology Transfer Regulations, 1992 (L.I. 1547); Income Tax Act, 2015 (Act 896); Transfer Pricing Regulations, 2020 (L.I. 2412)
Can a bank remit fees under an unregistered agreement?
No. A licensed bank requires the registration certificate and a copy of the agreement certified and confirmed by the Authority before making the foreign payment.
Authority: Ghana Investment Promotion Authority Act, 2026 (Act 1173); Technology Transfer Regulations, 1992 (L.I. 1547); Income Tax Act, 2015 (Act 896); Transfer Pricing Regulations, 2020 (L.I. 2412)
Does L.I. 1547 still apply after Act 1173?
Yes. Section 60(8) expressly saves the Technology Transfer Regulations, 1992. They continue subject to Act 1173, so the new Act controls where the provisions are inconsistent.
Authority: Ghana Investment Promotion Authority Act, 2026 (Act 1173); Technology Transfer Regulations, 1992 (L.I. 1547); Income Tax Act, 2015 (Act 896); Transfer Pricing Regulations, 2020 (L.I. 2412)
Does registration prove that every fee is arm's length?
No. Registration is a separate investment-law requirement. A controlled arrangement remains subject to the arm's-length standard, transfer-pricing returns and the applicable documentation or valid election rules.
Authority: Ghana Investment Promotion Authority Act, 2026 (Act 1173); Technology Transfer Regulations, 1992 (L.I. 1547); Income Tax Act, 2015 (Act 896); Transfer Pricing Regulations, 2020 (L.I. 2412)
How long is a registered technology-transfer agreement valid?
Act 1173 provides a five-year validity period. It may be renewed in consultation with the relevant sector regulator, and the renewed agreement must be registered.
Authority: Ghana Investment Promotion Authority Act, 2026 (Act 1173); Technology Transfer Regulations, 1992 (L.I. 1547); Income Tax Act, 2015 (Act 896); Transfer Pricing Regulations, 2020 (L.I. 2412)
What is a technology-transfer agreement under Act 1173?
It is an agreement lasting at least twelve months between a foreign enterprise or entity and an enterprise or entity registered in Ghana that covers specified foreign industrial-property rights, technological knowledge, technical services or managerial personnel.
Authority: Ghana Investment Promotion Authority Act, 2026 (Act 1173); Technology Transfer Regulations, 1992 (L.I. 1547); Income Tax Act, 2015 (Act 896); Transfer Pricing Regulations, 2020 (L.I. 2412)
What withholding tax applies to a technology-transfer payment?
The rate depends on the payment's legal character, the recipient, any Ghanaian permanent-establishment connection and an approved treaty position. Common domestic non-resident rates are 15% for royalties and 20% for management or technical service fees.
Authority: Ghana Investment Promotion Authority Act, 2026 (Act 1173); Technology Transfer Regulations, 1992 (L.I. 1547); Income Tax Act, 2015 (Act 896); Transfer Pricing Regulations, 2020 (L.I. 2412)
Transfer pricing in Ghana · 3 records
Do Ghana transfer-pricing rules apply to domestic transactions?
Yes. The rules apply to controlled arrangements and are not limited to cross-border transactions.
Authority: Income Tax Act, 2015 (Act 896)
Does a transfer-pricing study guarantee deductibility?
No. Arm’s-length pricing, business-purpose and deduction rules, withholding, technology-transfer and evidence requirements must each be satisfied.
Authority: Income Tax Act, 2015 (Act 896)
What are Ghana’s accepted transfer-pricing methods?
Comparable uncontrolled price, resale price, cost plus, transactional net margin and transactional profit split are the principal methods.
Authority: Income Tax Act, 2015 (Act 896)
Ghana Freelancer and Remote Worker Tax · 3 records
Can a Ghana freelancer deduct business expenses?
A business expense is deductible to the extent it is wholly, exclusively and necessarily incurred in producing business income, subject to the specific exclusions and capital-allowance rules in the Income Tax Act.
Authority: Income Tax Act, 2015 (Act 896); Revenue Administration Act, 2016 (Act 915); Value Added Tax Act, 2025 (Act 1151)
Do freelancers pay tax in Ghana?
Yes. An independent freelancer's service fees are generally business income. Chargeable income is determined under the Income Tax Act after allowable deductions and any applicable special rules. Any available foreign-tax, withholding or instalment credits are then applied against tax payable.
Authority: Income Tax Act, 2015 (Act 896); Revenue Administration Act, 2016 (Act 915); Value Added Tax Act, 2025 (Act 1151)
Does a foreign client automatically make the service zero-rated for VAT?
No. Under Act 1151, a service must satisfy the applicable place-of-supply rule and the precise Second Schedule category. Customer location or foreign-currency payment alone is insufficient.
Authority: Income Tax Act, 2015 (Act 896); Revenue Administration Act, 2016 (Act 915); Value Added Tax Act, 2025 (Act 1151)
Ghana Exchange of Information and CRS · 3 records
How long must CRS records be retained?
At least six years under the record-specific rules in section 8 of Act 967.
Authority: Standard for Automatic Exchange of Financial Account Information Act, 2018 (Act 967); Standard for Automatic Exchange of Financial Account Information (Amendment) Act, 2023 (Act 1099); Revenue Administration Act, 2016 (Act 915)
Is a nil CRS report required?
Yes. A reporting financial institution that identifies no reportable account after due diligence must file an annual report stating that fact.
Authority: Standard for Automatic Exchange of Financial Account Information Act, 2018 (Act 967); Standard for Automatic Exchange of Financial Account Information (Amendment) Act, 2023 (Act 1099); Revenue Administration Act, 2016 (Act 915)
What is CRS?
The Common Reporting Standard is an international framework under which financial institutions identify and report financial accounts connected to non-resident account holders or controlling persons for exchange between tax authorities.
Authority: Standard for Automatic Exchange of Financial Account Information Act, 2018 (Act 967); Standard for Automatic Exchange of Financial Account Information (Amendment) Act, 2023 (Act 1099); Revenue Administration Act, 2016 (Act 915)
Judicial authority
Cases with a direct subject connection.
The holding shown is the verified Case Library summary. Later appellate history, the material facts and the law for the disputed period remain essential.
Perseus Mining (Ghana) Limited v Commissioner-General, Ghana Revenue Authority
On the evidence, gold-forward losses were integrated with Perseus's mining business and the counterparties and contractual royalty recipient were independent parties.
Read the case recordScancom PLC v Commissioner-General, Ghana Revenue Authority
The High Court upheld VAT apportionment for imported services supporting taxable telecom and exempt mobile-money activities, and treated the 2018 NHIL/GETFund levies as distinct non-creditable levies.
Read the case recordUnilever Ghana Limited v Commissioner-General, Ghana Revenue Authority
The High Court dismissed Unilever's appeal for want of jurisdiction because leave to appeal out of time was void; it did not decide the transfer-pricing merits.
Read the case recordEaton Towers Ghana Limited v Commissioner-General, Ghana Revenue Authority and Attorney-General
The High Court upheld GRA's adjustment of Eaton Towers' Vodafone tower arrangement after finding that the structure and pricing supported the avoidance assessment.
Read the case recordScancom Limited, Ghana Telecommunications Company Limited and Millicom Ghana Limited v Commissioner, Ghana Revenue Authority
The High Court held that one telecom operator was not another's consumer or subscriber and excluded interconnect charges from CST under the then Act 754.
Read the case recordBeiersdorf Ghana Limited v Commissioner-General, Ghana Revenue Authority
The High Court upheld GRA's revised assessment, including the denial of royalty deductions under an unregistered technology-transfer arrangement and withholding on reimbursements and claimed discounts.
Read the case recordPerseus Mining Ghana Limited v Commissioner-General, Ghana Revenue Authority
The High Court upheld GRA's treatment of related-party gold forward-sale arrangements and rejected deductions for hedging or investment losses against mining business income.
Read the case recordScancom PLC v Commissioner-General, Ghana Revenue Authority
The Court reversed withholding assessments on payments to foreign carriers for international interconnect and roaming services.
Read the case recordFrequently asked questions
Using this sector centre
What does the Ghana Digital, Telecom and Technology Tax Centre do?
It maps the sector's likely special rules and the general taxes and procedures that may still apply.
Does every business in the sector have the same treatment?
No. Entity, licence, residence, transaction, payment, asset and period can change the result.
How are the propositions verified?
Every displayed answer retains its Fact Registry record, authority labels and source-guide route.
Why must the general law still be checked?
A sector-specific regime displaces or modifies a general rule only to the extent the applicable legislation provides.