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Ghana Energy Sector Levies
The consolidated 2025 framework for Ghana's fuel and electricity levies, including the current statutory schedule after Acts 1141 and 1145.
Published by MSL Business School.
MSL Business School — Fuel and electricity levies at a glance
Controlling answer
The current legal position in one view.
Act 1135 replaced the former Act 899 framework and now carries five levies: the Energy Sector Shortfall and Debt Repayment Levy, Road Fund Levy, Energy Fund Levy, Public Lighting Levy and National Electrification Scheme Levy. The current rates are in the amended Schedule.
Fuel and electricity levies
Current statutory schedule
| Levy | Product or base | Rate |
|---|---|---|
| Energy Sector Shortfall and Debt Repayment Levy | Petrol | GHp 195/litre (GHS 1.95) |
| Diesel | GHp 193/litre (GHS 1.93) | |
| Naphtha | GHp 195/litre (GHS 1.95) | |
| Fuel oil | GHp 24/litre (GHS 0.24) | |
| Marine gas oil | GHp 193/litre (GHS 1.93) | |
| Liquefied petroleum gas | GHp 73/kg (GHS 0.73) | |
| Road Fund Levy | Petrol, diesel, marine gas oil and naphtha | GHp 48/litre (GHS 0.48) |
| Energy Fund Levy | Petrol, diesel, marine gas oil, fuel oil and naphtha | GHp 1/litre (GHS 0.01) |
| Kerosene | GHp 1/kg (GHS 0.01) | |
| Public Lighting Levy | Electricity charged to all consumer categories | 3% |
| National Electrification Scheme Levy | Electricity charged to all consumer categories | 2% |
Currency: GHp means Ghana pesewas. One hundred pesewas equal GHS 1. The GHS equivalents above make the statutory pesewa rates easier to read; they do not change the legal unit.
Fuel and electricity levies
How the fuel levies work
The petroleum-product levies are specific amounts per litre or kilogram, not percentages of the retail price. Multiply the applicable statutory rate by the measured quantity for the relevant product.
Do not apply a petrol rate to diesel, LPG or another product. Product classification and measured quantity are essential controls.
Fuel and electricity levies
Electricity bill levies
The Public Lighting Levy is 3% and the National Electrification Scheme Levy is 2% of electricity charged to all categories of consumers under the Schedule. They fund different statutory purposes and should remain separately identifiable in the billing and collection chain.
Fuel and electricity levies
Act 1135 replaced the former ESLA structure
Act 1135 repealed Act 899 and its 2017, 2019 and 2021 amendment Acts, while preserving existing rights, liabilities and obligations. It transferred balances from specified former levy accounts into the Energy Sector Support Account.
The Schedule may later be amended by valid legislative instrument. Always verify the current Schedule before using a rate in a pricing, customs or billing system.
Frequently asked questions
Ghana Energy Sector Levies questions
What law currently governs Ghana's energy sector levies?
The principal law is the Energy Sector Levies Act, 2025 (Act 1135), as amended by Acts 1141 and 1145.
What is the energy shortfall levy on petrol?
The amended Schedule states GHp 195 per litre, equivalent to GHS 1.95 per litre.
What is the Road Fund Levy rate?
GHp 48, equivalent to GHS 0.48, per litre on petrol, diesel, marine gas oil and naphtha.
What electricity levies apply?
The Schedule states a 3% Public Lighting Levy and a 2% National Electrification Scheme Levy.
Is GHp the same as GHS?
GHp denotes pesewas. GHp 100 equals GHS 1.
MSL Business School legal reference map
Primary authority and official sources
- Act 1135 — Parliament of GhanaOpen official source →
- 2026 Budget Statement — Ministry of FinanceOpen official source →
- GRA Customs tariffs and leviesOpen official source →
Institutional publisher
TaxLawGH is MSL Business School's Ghana tax education platform.
MSL Business School publishes TaxLawGH to make Ghana's tax law easier to find, understand and apply.
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