TaxLawGHby MSL Business School
MSL Business SchoolTransactions, income and assembly charges
Ghana Property, Construction and Local Tax Centre
Navigate Ghana property income, gains, stamp duty, VAT, capital allowance and local assembly rates.
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 |
|---|---|---|---|
| Property rates and assembly chargesOpen guide | National framework and local schedules. | Act 936; applicable assembly fee-fixing resolution | 5 verified records selected |
| Stamp dutyOpen guide | Duties on chargeable instruments. | Act 689; Act 1109; Act 915 | 5 verified records selected |
| Capital gainsOpen guide | Gains on realisation within income tax. | Act 896; Act 1094; Act 915 | 3 verified records selected |
| Capital allowanceOpen guide | Qualifying assets and recovery. | Act 896; Act 915; L.I. 2244 | 8 verified records selected |
| VATOpen guide | VAT treatment must be classified transaction by transaction. | Act 1151; Act 915; L.I. 2243; Acts 581 and 852 | 3 verified records selected |
| Local Revenue AtlasOpen guide | Verified assembly-source coverage. | Act 936; applicable assembly fee-fixing resolution | Open the full evidence route |
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 |
|---|---|---|---|
| Income Tax (Amendment) Act, 2023Act 1094 | Ghana | ghana capital gains tax, ghana employment benefits tax, ghana free zones tax | GH-LAW-036 |
| Stamp Duty (Amendment) Act, 2023Act 1109 | Ghana | ghana stamp duty, ghana tax rates | GH-LAW-045 |
| 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 Education Trust Fund Act, 2000Act 581 | Ghana | ghana nhil getfund levy, ghana tax laws, ghana tax rates | GH-LAW-011 |
| Stamp Duty Act, 2005Act 689 | Ghana | ghana stamp duty, ghana tax deadlines, ghana tax laws | GH-LAW-013 |
| National Health Insurance Act, 2012Act 852 | Ghana | ghana nhil getfund levy, ghana tax laws, ghana tax rates | GH-LAW-017 |
| 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 |
| Local Governance Act, 2016Act 936 | Ghana | ghana property rates local assembly charges | GH-LAW-057 |
| Value Added Tax Regulations, 2016L.I. 2243 | Ghana | ghana nhil getfund levy, ghana retail vat scheme, ghana vat | GH-LAW-029 |
| Income Tax Regulations, 2016L.I. 2244 | Ghana | ghana bonus overtime tax, ghana capital allowance, ghana corporate income tax | GH-LAW-030 |
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 Property Rates and Local Assembly Charges · 5 records
How can a property-rate assessment be challenged?
Apply to the district Rate Assessment Committee for review of the valuation or imposed rate; a further appeal lies to the High Court.
Authority: Local Governance Act, 2016 (Act 936)
How is property rate calculated?
The assembly applies its published rate to the property's statutory rateable value, subject to the applicable classification and exemptions.
Authority: Local Governance Act, 2016 (Act 936)
Is there one national Ghana property-rate percentage?
No. The amount per Ghana cedi of rateable value is set through the applicable assembly's rate and may vary by area and property use.
Authority: Local Governance Act, 2016 (Act 936)
Who currently collects property rates?
The relevant MMDA, or a collector or agent authorised by it, administers collection under Act 936. Confirm the current payment channel with the assembly responsible for the property.
Authority: Local Governance Act, 2016 (Act 936)
Who sets property rates in Ghana?
The relevant Metropolitan, Municipal or District Assembly is the rating authority for its district.
Authority: Local Governance Act, 2016 (Act 936)
Stamp Duty in Ghana · 5 records
Are share transfers exempt?
The general exemptions include a transfer of shares in a company, but the exact instrument and any other document in the transaction must still be classified.
Authority: Stamp Duty Act, 2005 (Act 689)
How soon should an instrument be stamped?
The general post-execution cure rule allows two months, and two months from first receipt in Ghana for an instrument first executed abroad. Special instrument rules may be shorter.
Authority: Stamp Duty Act, 2005 (Act 689)
Is an unstamped agreement automatically void?
Do not state the rule that broadly. Act 689 governs duty and restricts evidential or other use of a chargeable unstamped instrument, while also providing mechanisms to stamp and cure it.
Authority: Stamp Duty Act, 2005 (Act 689)
What are the current property-transfer rates?
Act 1109 prints 0.25% where consideration is not more than GHS 10,000; 0.5% where it is more than GHS 10,000 but less than GHS 50,000; and 1% where it is more than GHS 50,000. The printed schedule does not assign a band to exactly GHS 50,000; obtain an official assessment or section 10 adjudication for that amount.
Authority: Stamp Duty Act, 2005 (Act 689); Stamp Duty (Amendment) Act, 2023 (Act 1109)
What is Ghana stamp duty?
It is a duty charged on the instruments described in Schedule 1 to Act 689, rather than a general tax imposed merely because a transaction occurs.
Authority: Stamp Duty Act, 2005 (Act 689)
Capital gains tax in Ghana · 3 records
Are Ghana Stock Exchange gains taxable?
The specific exemption for gains from securities traded on the Ghana Stock Exchange ended after 31 December 2021. A later gain is not exempt merely because the security is GSE-traded and must be tested under the current asset-gain rules.
Authority: Income Tax Act, 2015 (Act 896)
Does a gift avoid an asset gain?
Not automatically. A transfer for no or non-market consideration can invoke deemed-consideration rules for the transferor, while the recipient’s gift treatment is tested separately.
Authority: Income Tax Act, 2015 (Act 896)
How is the cost of an asset calculated?
It includes qualifying acquisition, improvement, repair and incidental acquisition or realisation expenditure, excluding amounts already deducted or prohibited.
Authority: Income Tax Act, 2015 (Act 896)
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)
Value Added Tax in Ghana · 3 records
Are the former 3% and 5% VAT Flat Rate Schemes still in force?
No. The former 3% flat-rate scheme for supplies of goods and the former 5% flat-rate scheme for specified supplies of immovable property were removed from 1 January 2026. The separate Retail VAT Scheme is available only to a taxable retailer that first obtains the Commissioner-General's written approval.
Authority: Value Added Tax Act, 2025 (Act 1151); National Health Insurance Act, 2012 (Act 852), as amended; Ghana Education Trust Fund Act, 2000 (Act 581), as amended; Revenue Administration Act, 2016 (Act 915), as amended
How do I calculate VAT on GHS 1,000?
VAT is GHS 150, NHIL is GHS 25 and GETFund Levy is GHS 25. The tax-inclusive total is GHS 1,200.
Authority: Value Added Tax Act, 2025 (Act 1151); National Health Insurance Act, 2012 (Act 852), as amended; Ghana Education Trust Fund Act, 2000 (Act 581), as amended; Revenue Administration Act, 2016 (Act 915), as amended
How do I remove VAT from a tax-inclusive price?
Where the price includes the full standard 20% stack, divide the inclusive amount by 1.20 to find the taxable value. The combined tax is one-sixth of the inclusive amount.
Authority: Value Added Tax Act, 2025 (Act 1151); National Health Insurance Act, 2012 (Act 852), as amended; Ghana Education Trust Fund Act, 2000 (Act 581), as amended; Revenue Administration Act, 2016 (Act 915), as amended
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.
Republic v High Court (Financial and Economic Division), Accra; Ex parte Afia African Village Limited (Commissioner-General, Ghana Revenue Authority, interested party)
GRA's written refusal of a tax refund was a tax decision that had to pass through the statutory objection and appeal route before supervisory relief was sought.
Read the case recordQG Ghana Hotel Holding Limited v Commissioner-General, Ghana Revenue Authority
The High Court upheld VAT on Ambassador Heights subleases after treating QG as an estate developer and finding its dwelling exemption and adjustment errors unproved.
Read the case recordFrequently asked questions
Using this sector centre
What does the Ghana Property, Construction and Local 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.