TaxLawGHby MSL Business School
MSL Business SchoolLaw, status and commencement
Ghana Tax Change Observatory
A status-disciplined record of Ghana's tax measures—from parliamentary tracking to enacted law and operational effect.
Researched and explained by MSL Business School through TaxLawGH.
Status discipline
Announcement, passage, assent and commencement answer different questions.
TaxLawGH records the strongest status supported by primary evidence and does not turn a bill, committee recommendation, budget statement or parliamentary announcement into operative law.
A policy or budget measure without legislative completion.
First reading, second reading, consideration, third reading or passage as separately evidenced.
The enacted instrument is identified without assuming immediate operation.
The statutory start date is established from the applicable rule.
The exact provision, effective date and interaction with the principal law are traced.
The repealed rule and any transition or saving provision are checked.
Verified change events
Events whose legal status is already established in the approved record.
| Date | Instrument | Status proved | Established effect | Analysis |
|---|---|---|---|---|
| 2025-04-02 | Electronic Transfer Levy (Repeal) Act, 2025Act 1127 | Repealed | Repealed the Electronic Transfer Levy. | Analysis |
| 2025-04-02 | Emissions Levy (Repeal) Act, 2025Act 1128 | Repealed | Repealed the Emissions Levy. | Analysis |
| 2025-04-02 | Income Tax (Amendment) Act, 2025Act 1134 | Enacted | Among its changes, removed withholding tax on lottery winnings. | Analysis |
| 2026-01-01 | Value Added Tax Act, 2025Act 1151 | Commenced | The replacement VAT framework took effect, including its revised registration threshold and levy-credit architecture. | Analysis |
| 2026-07-15 | Ghana Investment Promotion Authority Act, 2026Act 1173 | Assented | Established the successor investment-promotion framework reflected in TaxLawGH's dedicated guide. | Analysis |
Connected instrument register
Recent legislation catalogued in the TaxLawGH Citator.
This is an authority inventory, not a commencement table. Open the Citator record and the connected guide to determine the provision and period that apply.
| 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 |
| Revenue Administration (Amendment) Act, 2020Act 1029 | Ghana | ghana tax assessments, ghana tax clearance certificate, ghana tax deadlines | GH-LAW-059 |
| Air Navigation Services Agency Act, 2020Act 1051 | Ghana | ghana airport passenger tax | GH-LAW-050 |
| Financial Sector Recovery Levy Act, 2021Act 1067 | Ghana | ghana corporate income tax, ghana financial sector recovery levy, ghana tax deadlines | GH-LAW-004 |
| COVID-19 Health Recovery Levy Act, 2021Act 1068 | Ghana | ghana tax laws | GH-LAW-079 |
| Income Tax (Amendment) (No. 2) Act, 2021Act 1071 | Ghana | ghana modified taxation | GH-LAW-071 |
| Electronic Transfer Levy Act, 2022Act 1075 | Ghana | ghana tax laws | GH-LAW-080 |
| Exemptions Act, 2022Act 1083 | Ghana | ghana customs import duties, ghana investment promotion authority act 1173 update, ghana investment promotion authority act 2026 | GH-LAW-038 |
| Revenue Administration (Amendment) Act, 2022Act 1086 | Ghana | ghana tax audits investigations, ghana tax penalties | GH-LAW-005 |
| Income Tax (Amendment) Act, 2023Act 1094 | Ghana | ghana capital gains tax, ghana employment benefits tax, ghana free zones tax | GH-LAW-036 |
| Growth and Sustainability Levy Act, 2023Act 1095 | Ghana | ghana corporate income tax, ghana growth sustainability levy, ghana mining tax | GH-LAW-006 |
| Ghana Revenue Authority (Amendment) Act, 2023Act 1096 | Ghana | ghana tax cases | GH-LAW-060 |
| Standard for Automatic Exchange of Financial Account Information (Amendment) Act, 2023Act 1099 | Ghana | ghana exchange information crs | GH-LAW-039 |
| Value Added Tax (Amendment) Act, 2023Act 1107 | Ghana | ghana tax cases | GH-LAW-061 |
| Excise Duty (Amendment) (No. 2) Act, 2023Act 1108 | Ghana | ghana excise duty, ghana tax rates | GH-LAW-044 |
| Stamp Duty (Amendment) Act, 2023Act 1109 | Ghana | ghana stamp duty, ghana tax rates | GH-LAW-045 |
| Exemptions (Amendment) Act, 2023Act 1110 | Ghana | ghana tax exemptions | GH-LAW-040 |
| Income Tax (Amendment) (No. 2) Act, 2023Act 1111 | Ghana | ghana bonus overtime tax, ghana paye, ghana paye calculation | GH-LAW-007 |
| Emissions Levy Act, 2023Act 1112 | Ghana | ghana tax laws | GH-LAW-081 |
| Special Import Levy (Amendment) Act, 2025Act 1125 | Ghana | ghana special import levy | GH-LAW-041 |
| Electronic Transfer Levy (Repeal) Act, 2025Act 1127 | Ghana | ghana tax laws | GH-LAW-082 |
| Emissions Levy (Repeal) Act, 2025Act 1128 | Ghana | ghana tax laws | GH-LAW-083 |
| Revenue Administration (Amendment) Act, 2025Act 1129 | Ghana | ghana tax refunds | GH-LAW-068 |
| Growth and Sustainability Levy (Amendment) Act, 2025Act 1131 | Ghana | ghana growth sustainability levy, ghana mining tax, ghana petroleum tax | GH-LAW-008 |
| Income Tax (Amendment) Act, 2025Act 1134 | Ghana | ghana gaming tax, ghana tax deadlines, ghana tax rates | GH-LAW-046 |
| 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 |
Current-law transition answers
Propositions that explain established recent changes.
These records come from guides whose current-law analysis has already passed the TaxLawGH proposition-level review. They are not used to advance an unverified bill or instrument.
Tax Laws of Ghana · 4 records
Can a repealed tax law still apply?
Yes. Savings and transitional provisions can preserve earlier liabilities, returns, audits, refunds and disputes.
Authority: Tax legislation of the Republic of Ghana (Current consolidated legal framework)
Does a GRA webpage have the same status as an Act?
No. A GRA webpage does not have the status of an Act, but its legal effect depends on what it publishes. A statutory practice note issued under Act 915 binds the Commissioner-General until revoked, but does not bind persons affected by a tax law.
Authority: Tax legislation of the Republic of Ghana (Current consolidated legal framework); Revenue Administration Act, 2016 (Act 915)
How are Ghana treaty rates applied?
Confirm that the treaty is in force, the claimant is resident and entitled to relief, the relevant income article applies, any beneficial-ownership or other article-specific condition is met, and the prescribed procedure and evidence are satisfied.
Authority: Tax legislation of the Republic of Ghana (Current consolidated legal framework); Revenue Administration Act, 2016 (Act 915)
Was E-Levy repealed?
Yes. GRA confirms that Electronic Transfer Levy was repealed in April 2025, but the former law remains relevant to historical periods when it operated.
Authority: Tax legislation of the Republic of Ghana (Current consolidated legal framework)
Value Added Tax in Ghana · 4 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
Is the COVID-19 Health Recovery Levy still in force?
No. The former 1% COVID-19 Health Recovery Levy was abolished by the COVID-19 Health Recovery Levy (Repeal) Act, 2025 and has not applied since 1 January 2026.
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
Ghana Gaming and Lottery Tax · 4 records
Can negative GGR be carried forward?
GRA's published method permits monthly negative GGR to be carried forward against later positive GGR, subject to records and verification.
Authority: Income Tax Act, 2015 (Act 896); Income Tax (Amendment) Act, 2025 (Act 1134); Revenue Administration Act, 2016 (Act 915)
Does Ghana still impose 10% withholding tax on betting or lottery winnings?
No. Act 1134 removed the player-winnings withholding tax in 2025.
Authority: Income Tax Act, 2015 (Act 896); Income Tax (Amendment) Act, 2025 (Act 1134); Revenue Administration Act, 2016 (Act 915)
Is a gaming licence the same as tax compliance?
No. Licensing and tax obligations are separate.
Authority: Income Tax Act, 2015 (Act 896); Income Tax (Amendment) Act, 2025 (Act 1134); Revenue Administration Act, 2016 (Act 915)
What is Ghana's gross gaming revenue tax rate?
The rate is 20% of taxable gross gaming revenue.
Authority: Income Tax Act, 2015 (Act 896); Income Tax (Amendment) Act, 2025 (Act 1134); Revenue Administration Act, 2016 (Act 915)
Ghana Investment Promotion Authority Act, 2026 · 4 records
Can an unregistered enterprise use an incentive under Act 1173?
No. A foreign-owned enterprise that fails to register or renew cannot apply a benefit or incentive under the Act. A registered wholly Ghanaian-owned enterprise is also subject to the annual renewal and proper-use requirements.
Authority: Ghana Investment Promotion Authority Act, 2026 (Act 1173)
Does Act 1173 change technology-transfer tax treatment?
Yes. Fees under an unregistered technology-transfer agreement are expressly non-deductible, the agreement is unenforceable, and a licensed bank requires the registration certificate and an Authority-certified agreement before remitting fees abroad.
Authority: Ghana Investment Promotion Authority Act, 2026 (Act 1173)
Does Act 1173 itself grant a new tax holiday?
No. Section 37 permits industry-specific or programme-specific incentives to be made by legislative instrument, and section 38 provides the entry process for strategic-investment incentives. The applicable tax law, Exemptions Act and required approvals still control the benefit.
Authority: Ghana Investment Promotion Authority Act, 2026 (Act 1173)
How often must an enterprise renew its registration with the Authority?
An enterprise with foreign ownership must renew annually. A wholly Ghanaian-owned enterprise may register voluntarily, but once registered it must also renew annually.
Authority: Ghana Investment Promotion Authority Act, 2026 (Act 1173)
Ghana Energy Sector Levies · 4 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)
What is the Road Fund Levy rate?
GHp 48, equivalent to GHS 0.48, per litre on petrol, diesel, marine gas oil and naphtha.
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)
Live legislative intelligence
Move from parliamentary evidence to enacted-law analysis.
Bill purpose, parliamentary stages, committee evidence and status history.
Open guide →TaxLawGH UpdatesTax-relevant parliamentary business and verified House activity.
Open guide →Ghana tax lawsCurrent legislation library and legal hierarchy.
Open guide →Ghana Tax CitatorLegislation and judicial authority records.
Open guide →MTRS Implementation TrackerStrategy actions separated from established implementation.
Open guide →National BudgetBudget measures before and after legislative implementation.
Open guide →Frequently asked questions
Reading legislative change correctly
Does a parliamentary passage record establish current law?
No. Passage, assent and commencement are separate legal events and must be proved separately.
What does the instrument register establish?
It establishes that the instrument has a verified Citator record; the register does not infer the effect or status of every provision.
Why are announced measures sometimes absent?
A measure is not advanced beyond the strongest status supported by the available primary evidence.
How is a superseded rule treated?
The relevant period and later amendment or repeal must be identified before the earlier rule is applied.