TaxLawGHby MSL Business School
MSL Business SchoolMining, petroleum and energy levies
Ghana Extractives and Energy Tax Centre
Navigate Ghana mining, petroleum, energy-levy, capital-allowance, withholding and transfer-pricing 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 |
|---|---|---|---|
| Mining taxOpen guide | Fiscal rules for mining operations. | Act 896; Act 703; L.I. 2517; Act 1095; Act 1131 | 3 verified records selected |
| Petroleum taxOpen guide | Upstream petroleum income and fiscal rules. | Act 896; Act 919; Act 815; applicable petroleum agreement | 3 verified records selected |
| Energy sector leviesOpen guide | Levies imposed through the energy-sector framework. | Act 1135; Act 1141; Act 1145 | 3 verified records selected |
| Growth and Sustainability LevyOpen guide | The levy framework, amendment history and applicable period. | Act 1095; Act 1131; later amendment excluded pending final-instrument verification | Open the full evidence route |
| Capital allowanceOpen guide | Capital recovery within the income-tax computation. | Act 896; Act 915; L.I. 2244 | 8 verified records selected |
| Transfer pricingOpen guide | Related-party and cross-border pricing. | Act 896; L.I. 2412 | 3 verified records selected |
| Withholding taxOpen guide | Payment-level withholding routes. | Act 896; Act 915; L.I. 2244; applicable treaty where engaged | 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 |
|---|---|---|---|
| Ghana's bilateral double taxation agreements in force | Ghana | ghana withholding tax | GH-LAW-028 |
| ECOWAS Supplementary Act on the avoidance of double taxationA/SA.6/12/18 | ECOWAS | ghana withholding tax | GH-LAW-001 |
| Growth and Sustainability Levy Act, 2023Act 1095 | Ghana | ghana corporate income tax, ghana growth sustainability levy, ghana mining tax | GH-LAW-006 |
| Growth and Sustainability Levy (Amendment) Act, 2025Act 1131 | Ghana | ghana growth sustainability levy, ghana mining tax, ghana petroleum tax | GH-LAW-008 |
| Energy Sector Levies Act, 2025Act 1135 | Ghana | ghana energy sector levies, ghana tax laws, ghana tax rates | GH-LAW-047 |
| Ghana Gold Board Act, 2025Act 1140 | Ghana | ghana mining tax | GH-LAW-084 |
| Energy Sector Levies (Amendment) Act, 2025Act 1141 | Ghana | ghana energy sector levies, ghana tax rates | GH-LAW-051 |
| Energy Sector Levies (Amendment) (No. 2) Act, 2025Act 1145 | Ghana | ghana energy sector levies, ghana tax rates | GH-LAW-052 |
| 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 |
| Minerals and Mining Act, 2006Act 703 | Ghana | ghana mining tax, ghana tax laws | GH-LAW-014 |
| Petroleum Revenue Management Act, 2011Act 815 | Ghana | ghana petroleum tax | GH-LAW-073 |
| Income Tax Act, 2015Act 896 | Ghana | ghana 2026 mid year budget review, ghana bonus overtime tax, ghana capital allowance | GH-LAW-021 |
| Energy Sector Levies Act, 2015Act 899 | Ghana | ghana energy sector levies, ghana tax laws | GH-LAW-055 |
| Revenue Administration Act, 2016Act 915 | Ghana | ghana 2026 mid year budget review, ghana bonus overtime tax, ghana capital allowance | GH-LAW-022 |
| Petroleum (Exploration and Production) Act, 2016Act 919 | Ghana | ghana petroleum tax, ghana tax laws | GH-LAW-024 |
| 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 |
| Income Tax Regulations, 2016L.I. 2244 | Ghana | ghana bonus overtime tax, ghana capital allowance, ghana corporate income tax | GH-LAW-030 |
| Petroleum (Exploration and Production) (Measurement) Regulations, 2016L.I. 2246 | Ghana | ghana petroleum tax | GH-LAW-074 |
| Petroleum (Exploration and Production) (General) Regulations, 2018L.I. 2359 | Ghana | ghana petroleum tax | GH-LAW-075 |
| Transfer Pricing Regulations, 2020L.I. 2412 | Ghana | ghana corporate income tax, ghana free zones tax, ghana investment promotion authority act 2026 | GH-LAW-031 |
| Minerals and Mining (Royalties) Regulations, 2025L.I. 2517 | Ghana | ghana 2026 mid year budget review, ghana mining tax, ghana tax deadlines | GH-LAW-032 |
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 Mining Tax · 3 records
Can a change in ownership of a mining company trigger tax?
Yes. Act 896 can deem a disposal and reacquisition where the underlying ownership of an entity holding a mineral right changes by 5% or more. Transaction consideration and market value must therefore be tested even where the mineral right itself is not directly sold.
Authority: Minerals and Mining Act, 2006 (Act 703); Income Tax Act, 2015 (Act 896); Minerals and Mining (Royalties) Regulations, 2025 (L.I. 2517)
Can one mine's loss reduce another mine's income?
Not automatically. Ghana's mining rules ring-fence separate mineral operations, so deductions and losses must be tracked and used within the operation permitted by the Act.
Authority: Minerals and Mining Act, 2006 (Act 703); Income Tax Act, 2015 (Act 896); Minerals and Mining (Royalties) Regulations, 2025 (L.I. 2517)
Has Ghana replaced the Minerals and Mining Act, 2006?
No, not as at this page's 20 July 2026 verification date. Cabinet endorsed a proposed overhaul and sent a bill to Parliament, but a proposal is not current law until enacted and brought into force.
Authority: Minerals and Mining Act, 2006 (Act 703); Income Tax Act, 2015 (Act 896); Minerals and Mining (Royalties) Regulations, 2025 (L.I. 2517)
Ghana Petroleum Tax · 3 records
Can a loss from one petroleum block reduce income from another?
Not automatically. Each petroleum operation relating to a petroleum right is treated as a separate operation, and its unrelieved loss is restricted to future income from that operation.
Authority: Petroleum (Exploration and Production) Act, 2016 (Act 919); Income Tax Act, 2015 (Act 896)
Can a share transfer trigger Ghana petroleum tax?
Yes. In addition to Act 919 approval requirements, the Income Tax Act can deem a disposal and reacquisition where the underlying ownership of an entity holding a petroleum right changes by 5% or more.
Authority: Petroleum (Exploration and Production) Act, 2016 (Act 919); Income Tax Act, 2015 (Act 896)
What capital allowance applies to petroleum operations?
Qualifying petroleum capital expenditure is placed in a separate pool and generally relieved at 20% straight line under the special petroleum rules.
Authority: Petroleum (Exploration and Production) Act, 2016 (Act 919); Income Tax Act, 2015 (Act 896)
Ghana Energy Sector Levies · 3 records
Is GHp the same as GHS?
GHp denotes pesewas. GHp 100 equals GHS 1.
Authority: Energy Sector Levies Act, 2025 (Act 1135); Energy Sector Levies (Amendment) Act, 2025 (Act 1141); Energy Sector Levies (Amendment) (No. 2) Act, 2025 (Act 1145); Energy Sector Levies Act, 2015 (Act 899)
What electricity levies apply?
The Schedule states a 3% Public Lighting Levy and a 2% National Electrification Scheme Levy.
Authority: Energy Sector Levies Act, 2025 (Act 1135); Energy Sector Levies (Amendment) Act, 2025 (Act 1141); Energy Sector Levies (Amendment) (No. 2) Act, 2025 (Act 1145); Energy Sector Levies Act, 2015 (Act 899)
What is the energy shortfall levy on petrol?
The amended Schedule states GHp 195 per litre, equivalent to GHS 1.95 per litre.
Authority: Energy Sector Levies Act, 2025 (Act 1135); Energy Sector Levies (Amendment) Act, 2025 (Act 1141); Energy Sector Levies (Amendment) (No. 2) Act, 2025 (Act 1145); Energy Sector Levies Act, 2015 (Act 899)
Capital allowance in Ghana · 8 records
Can capital allowance be carried forward?
The annual allowance itself is claimed in its relevant year. Any resulting business loss is governed separately by the income-tax loss rules.
Authority: Income Tax Act, 2015 (Act 896)
How are asset disposals treated?
Disposal consideration is applied under the statutory pool or specialised operation rules and can reduce a pool or create an assessable balancing amount.
Authority: Income Tax Act, 2015 (Act 896)
How are mining and petroleum assets allowed?
Capital-allowance expenditure is placed in a separate pool for each mineral or petroleum operation and allowed at 20% straight line.
Authority: Income Tax Act, 2015 (Act 896)
Is accounting depreciation deductible?
No. Accounting depreciation is added back. Capital allowance is the tax deduction for qualifying depreciable assets.
Authority: Income Tax Act, 2015 (Act 896)
What are Ghana’s capital allowance rates?
The principal rates are 40% for Class 1, 30% for Class 2, 20% for Class 3, 10% for Class 4 and one divided by useful life for Class 5.
Authority: Income Tax Act, 2015 (Act 896)
What is a commercial vehicle for the cap?
It includes a vehicle designed to carry more than half a tonne or more than 13 passengers, or used in a transportation or vehicle-rental business.
Authority: Income Tax Act, 2015 (Act 896)
What is the capital allowance cap for a private vehicle?
The recognised cost of a road vehicle other than a commercial vehicle is capped at GHS 75,000.
Authority: Income Tax Act, 2015 (Act 896)
What is the GHS 500 capital allowance rule?
After the annual allowance is calculated, a residual pool balance below GHS 500 is granted as additional allowance. It is not an immediate write-off for every asset under GHS 500.
Authority: Income Tax Act, 2015 (Act 896)
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)
Withholding Tax in Ghana · 3 records
Can a tax treaty reduce Ghana withholding tax?
Yes. Ghana has bilateral income-tax agreements and an ECOWAS multilateral agreement. A qualifying recipient receives the lower of the applicable Ghana domestic rate and the treaty ceiling. The payer must confirm that the agreement is in force and establish residence, beneficial ownership, the payment's treaty classification, any subject-to-tax or ownership condition, and whether the income is connected with a Ghanaian permanent establishment.
Authority: Income Tax Act, 2015 (Act 896), as amended; Ghana's bilateral double taxation agreements in force; ECOWAS Supplementary Act on the avoidance of double taxation (A/SA.6/12/18); Revenue Administration Act, 2016 (Act 915), as amended
Does Ghana still withhold tax on lottery winnings or unprocessed gold?
No. Withholding on lottery winnings and purchases of unprocessed gold is no longer in force. Commission paid to a lotto agent remains subject to 10% withholding. The 1.5% mineral-purchase rule covers unprocessed rough diamonds and any other mineral prescribed by Regulations.
Authority: Income Tax Act, 2015 (Act 896), as amended; Ghana's bilateral double taxation agreements in force; ECOWAS Supplementary Act on the avoidance of double taxation (A/SA.6/12/18); Revenue Administration Act, 2016 (Act 915), as amended
How does a non-resident obtain a Ghana treaty withholding rate?
The non-resident completes a Certificate of Residence endorsed by the tax authority of its country of residence and submits a formal application to the Commissioner-General with the relevant contract, shareholding evidence or loan agreement. After the GRA issues its approval or ruling, the non-resident gives a copy to the Ghanaian withholding agent so the approved treaty rate is applied.
Authority: Income Tax Act, 2015 (Act 896), as amended; Ghana's bilateral double taxation agreements in force; ECOWAS Supplementary Act on the avoidance of double taxation (A/SA.6/12/18); Revenue Administration Act, 2016 (Act 915), as amended
Withholding tax filing in Ghana · 1 records
Do I file a withholding return if no tax was withheld?
Act 896 does not state a universal nil-return duty merely because a withholding account is registered. Where the portal keeps an active filing obligation or GRA gives a specific direction, follow that administrative requirement.
Authority: Income Tax Act, 2015 (Act 896)
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.
Maersk Drillship IV Singapore Pte Ltd v Commissioner-General, Ghana Revenue Authority
The Court of Appeal sustained tax on profits attributed to Maersk's Ghana permanent establishment, but this result was set aside by the Supreme Court in 2025.
Read the case recordMaersk Drillship IV Singapore v Commissioner-General, Ghana Revenue Authority
A 3–2 Supreme Court majority enforced the project-specific petroleum agreement and treated the 5% withholding as final for Maersk's covered drilling income.
Read the case recordPerseus 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 recordPerseus Mining Ghana Limited v Commissioner-General, Ghana Revenue Authority
The Supreme Court dismissed GRA's appeal as a nullity because an administrative-origin appeal required special leave; it did not decide the tax merits.
Read the case recordSeadrill Ghana Operations Limited v Commissioner-General, Ghana Revenue Authority
Later correspondence did not restart the statutory appeal period after GRA's objection decision; the Court of Appeal treated the tax appeal as out of time.
Read the case recordBeiersdorf Ghana Limited v Commissioner-General, Ghana Revenue Authority
The Court of Appeal treated Beiersdorf's appeal as competent and allowed its royalty deduction under Act 896, while preserving withholding tax on the payments.
Read the case recordM & C Logistics and Trading Limited v Iddrisu Ventures & Iddrisu Adams
The High Court held that the purchaser was the statutory withholding agent for gold payments, but dismissed its recovery claim because it proved neither the alleged private arrangement nor payment of the recoverable principal tax to GRA.
Read the case recordThe Republic v Havilah Oil Ltd, Lilian Acheampong, Nicholas Freduah Kwarteng & Kwame Otchere Darko
In an interlocutory criminal-tax ruling, the High Court rejected the third accused's no-case submission and called for his defence. It found only a prima facie case; it did not convict him or finally determine guilt.
Read the case recordFrequently asked questions
Using this sector centre
What does the Ghana Extractives and Energy 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.