TaxLawGH
by MSL Business School
MSL Business School Ghana tax legislation authority library
Tax Laws of Ghana
A structured legal map of Ghana’s tax system: the current principal Acts, administration and exemptions framework, subsidiary legislation, treaties, amendment method, transitional rules and historical regimes.
Published and prepared by MSL Business School through TaxLawGH, its tax and fiscal policy education platform.
MSL Business School Ghana tax law architecture at a glance
MSL Business School Controlling framework
There is no single “Ghana Tax Code”; the result comes from a connected body of legislation.
Start with the principal charging Act, read it together with every amendment effective for the relevant period, apply valid Regulations and schedules, then test the Revenue Administration Act, Exemptions Act, treaty and transitional provisions.
An administrative webpage, practice note or return form can explain procedure, but it cannot override an Act, valid subsidiary legislation or a binding judicial interpretation. A consolidated copy is useful only if its amendment status and effective date are reliable.
Authority hierarchy
Use the highest controlling source and distinguish law from administrative material.
| Level | Authority | Function |
|---|---|---|
| 1 | Constitution of the Republic of Ghana | Controls legislative power, taxation by law, public finance, rights, courts and constitutional review. |
| 2 | Act of Parliament | Imposes the tax, defines the base, rate, person, exemption, obligation and remedy. |
| 3 | Ratified international tax arrangement | Allocates taxing rights and can limit domestic tax where its requirements are met. |
| 4 | Legislative or constitutional instrument | Supplies detailed rules within the authority delegated by the parent enactment. |
| 5 | Binding judicial decision | Interprets legislation and controls the issues decided under Ghana’s precedent system. |
| 6 | Practice note, ruling, guideline or public notice | Explains the administrator’s position or procedure but does not independently create a tax. |
Gazette and commencement: Verify assent, publication, commencement and any provision that begins on a later date. A passed or assented law does not always apply to an earlier transaction.
Core income tax and administration laws
These enactments carry most domestic-tax questions.
| Legislation | Subject | TaxLawGH guide |
|---|---|---|
| Income Tax Act, 2015 (Act 896), as amended | Income from employment, business and investment; residents and non-residents; deductions, capital allowances, withholding, rates, returns and international arrangements | Personal income tax · Corporate income tax |
| Revenue Administration Act, 2016 (Act 915), as amended | Taxpayer identity, records, returns, assessments, payment, collection, refunds, interest, penalties, objections, appeals and TCCs | Deadlines · Objections |
| Revenue Administration Regulations, 2025 (L.I. 2513) | Current detailed procedures under Act 915, including tax administration and the operational appeal framework | Objections and appeals |
| Income Tax Regulations, 2016 (L.I. 2244), as amended | Detailed income-tax administration, withholding, benefits, Tax Stamp, Vehicle Income Tax and schedules | Tax Stamp · VIT |
| Transfer Pricing Regulations, 2020 (L.I. 2412) | Arm’s-length methods, documentation, annual return, master file, local file and related-party compliance | Transfer pricing |
| Exemptions Act, 2022 (Act 1083), as amended | Process, authority, monitoring and reporting for exemptions granted under enactment or agreement | Tax incentives |
| Exemptions Regulations, 2025 (L.I. 2514) | Detailed application, approval, monitoring and reporting procedures under the Exemptions Act | Tax incentives |
VAT and consumption-tax laws
The 2025 consolidation changed the governing VAT source from 1 January 2026.
| Legislation | Current role | Important status point |
|---|---|---|
| Value Added Tax Act, 2025 (Act 1151) | Current VAT charge, registration, rates, exemptions, zero-rating, reliefs, input tax, refunds, withholding, returns and recovery | Operative from 1 January 2026; it repeals Act 870 and listed VAT amendments subject to savings and transition. |
| National Health Insurance Act, 2012 (Act 852), as amended | National Health Insurance Levy framework | Read with the current VAT base and collection architecture. |
| Ghana Education Trust Fund Act, 2000 (Act 581), as amended | GETFund Levy framework | Read with the current VAT base and collection architecture. |
| Communications Service Tax Act, 2008 (Act 754), as amended | Tax on chargeable communications services | Separate return and enhanced late-filing penalty apply. |
| Tourism Act, 2011 (Act 817), as amended | Tourism Levy on specified tourism-sector supplies | The levy is distinct from VAT although invoice bases can interact. |
Customs, excise and transaction taxes
Classification, origin, customs value and product description are legal inputs, not clerical labels.
| Legislation | Principal subject | Core control |
|---|---|---|
| Customs Act, 2015 (Act 891), as amended | Importation, exportation, customs procedures, valuation, origin, classification, duty, warehousing and enforcement | Use the tariff and amendments operative on the declaration date. |
| Excise Duty Act, 2014 (Act 878), as amended | Excise duty on specified locally produced and imported goods and prescribed services | Confirm product category, unit, ad valorem or specific rate and effective amendment. |
| Excise Tax Stamp Act, 2013 (Act 873) | Security tax stamps for specified excisable products | Do not confuse with the income Tax Stamp for self-employed persons. |
| Stamp Duty Act, 2005 (Act 689), as amended | Stamp duty on instruments and transactions listed in the Schedule | Classify the instrument and apply the current schedule and timing rule. |
| Free Zone Act, 1995 (Act 504), as amended | Free-zone licensing and fiscal regime | Read incentives with Act 896, customs law and the Exemptions Act. |
Sector and special levy laws
A levy must be tested independently for charge, taxpayer, base, rate, duration and deductibility.
| Legislation | Subject | Status control |
|---|---|---|
| Growth and Sustainability Levy Act, 2023 (Act 1095), as amended by Act 1131 and the Growth and Sustainability Levy (Amendment) Act, 2026 | Levy on specified entities by category, using profit before tax or gross-production bases | The 2025 amendment extended the levy through 2028. The further 2026 amendment reduced the gold-mining rate from 3% to 1%. Apply the category and rate in force for the relevant period; the 2026 amending Act number remains subject to gazette verification. |
| Financial Sector Recovery Levy Act, 2021 (Act 1067) | Five per cent levy on the profit before tax of covered banks, excluding rural and community banks | The levy remains operative in 2026, is not deductible for income-tax purposes and is payable on the four statutory quarter-end dates. |
| Energy Sector Levies Act, 2025 (Act 1135), as amended | Current consolidated energy-sector levy framework, including levies on specified petroleum products | Act 1135 repealed Act 899. Use the current Schedule and the 2025 amendments for the relevant supply date. |
| Ghana Infrastructure Investment Fund Act, 2014 (Act 877), as amended | Fund and infrastructure-financing framework, including current statutory revenue sources | Read Act 877 with its 2021 and 2025 amendments and the operative customs and petroleum-product rules. |
| Special Import Levy Act, 2013 (Act 861), as amended | Special levy on specified imports | The 2025 amendment extends the charge through 31 December 2028; confirm classification, exclusions and the operative import date. |
Sunset control: Never carry a levy forward merely because an old GRA page remains online. A sunset, extension, repeal or replacement must be checked for the exact year or transaction.
Treaties and international tax instruments
Domestic withholding rates are only the starting point where a treaty applies.
Ratified bilateral agreements allocate taxing rights and can reduce domestic withholding rates for qualifying residents and beneficial owners.
Confirm that the agreement is in force, applies to the relevant tax and period, and has been implemented under Ghana law.
The Standard for Automatic Exchange of Financial Account Information Act, 2018 (Act 967), as amended, governs the reporting framework.
Treaty procedure and competent-authority requirements operate separately from an ordinary domestic objection.
Repealed, expired and transitional law
A repealed law can still control an earlier period through savings or transition.
| Historical regime | Current status | When it still matters |
|---|---|---|
| Value Added Tax Act, 2013 (Act 870) and listed amendments | Repealed by Act 1151 | Periods and events preserved by Act 1151’s savings and transitional provisions. |
| Electronic Transfer Levy Act, 2022 (Act 1075), as amended | Repealed by the Electronic Transfer Levy (Repeal) Act, 2025 (Act 1127) | Charges, returns, audits, refunds and disputes for the operative historical period. |
| Emissions Levy Act, 2023 (Act 1112) | Repealed by the Emissions Levy (Repeal) Act, 2025 (Act 1128) | Returns, payments, assessments and disputes for periods before repeal. |
| Energy Sector Levies Act, 2015 (Act 899), as amended | Repealed and replaced by Act 1135 | Supplies, liabilities, refunds and disputes arising under the former energy-sector levy framework. |
| COVID-19 Health Recovery Levy Act, 2021 (Act 1068) | Repealed from the current VAT architecture | Historical supplies and liabilities during the levy’s operative period. |
| VAT flat-rate schemes under the prior VAT regime | Not part of the current Act 1151 standard architecture | Historical returns, audits, credits and transitions. |
| National Fiscal Stabilisation Levy | Repealed on commencement of the Growth and Sustainability Levy regime | Earlier charge periods and unresolved administration. |
Do not delete history: A repeal usually stops future charge. It does not automatically erase tax, filing, record, assessment, refund or dispute consequences for a period when the law operated.
How to research a Ghana tax-law question
A repeatable method prevents rate-table and amendment errors.
-
01
Fix the facts and date
Identify the taxpayer, transaction, place, amount, parties, basis period and legally relevant date.
-
02
Find the principal Act
Locate the charging, exemption, deduction, rate, filing or remedy provision.
-
03
Build the amendment chain
Read every later Act affecting the provision and record effective dates.
-
04
Add subsidiary law and schedules
Apply Regulations, legislative instruments, tariff schedules and prescribed forms within their authority.
-
05
Test treaties and transitions
Check international arrangements, repeals, savings, commencement and grandfathering.
-
06
Check binding interpretation
Read relevant judgments, then use current guidance only for administration and declared interpretation.
Frequently asked questions
Tax Laws of Ghana questions
What is the main income-tax law in Ghana?
The principal statute is the Income Tax Act, 2015 (Act 896), read with its amendments, the Income Tax Regulations and applicable international arrangements.
What is the current VAT law in Ghana?
The Value Added Tax Act, 2025 (Act 1151) is the current consolidated VAT Act and commenced on 1 January 2026.
What law governs GRA assessments and objections?
The Revenue Administration Act, 2016 (Act 915), as amended, governs administration, assessments, collection, refunds, penalties, objections and appeals.
What law governs tax exemptions in Ghana?
The Exemptions Act, 2022 (Act 1083), as amended, provides the overarching exemption-governance framework, read with the charging law that creates the substantive relief.
Does a GRA webpage have the same status as an Act?
No. It is administrative guidance. The Act, valid subsidiary legislation, treaty and binding judicial interpretation control the legal result.
Can a repealed tax law still apply?
Yes. Savings and transitional provisions can preserve earlier liabilities, returns, audits, refunds and disputes.
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.
Was the old VAT Act repealed?
Yes. Act 1151 repeals Act 870 and its listed amendments, subject to the savings and transitional provisions for earlier periods.
How are Ghana treaty rates applied?
Confirm the treaty is in force, the recipient is a qualifying resident and beneficial owner, the income article applies, and the required relief procedure and evidence are satisfied.
Where should a tax-law research file begin?
Begin with the relevant facts and date, then the principal Act, amendments, subsidiary legislation, treaty, transitional provisions and binding cases.
MSL Business School legal reference map
Primary authority and operative framework
- Constitution of the Republic of Ghana, 1992 Legislative authority, taxation, public finance, judicial power and constitutional control.
- Income Tax Act, 2015 (Act 896), as amended Principal income-tax legislation.
- Value Added Tax Act, 2025 (Act 1151) Current consolidated VAT legislation.
- Revenue Administration Act, 2016 (Act 915), as amended Cross-tax administration, enforcement and dispute legislation.
- Customs Act, 2015 (Act 891), Excise Duty Act, 2014 (Act 878), and Stamp Duty Act, 2005 (Act 689), each as amended Principal trade, excise and instrument-tax legislation.
- Exemptions Act, 2022 (Act 1083), as amended Tax-exemption governance and reporting framework.
Authority hierarchy: The legislation controls the legal obligation. Administrative guidance and digital channels explain current procedure but do not create a rate, exemption or deadline.
Institutional publisher
TaxLawGH is MSL Business School's Ghana tax education platform.
This guide forms part of MSL Business School's public tax and fiscal policy education work. MSL publishes TaxLawGH to make Ghana's tax law accurate, understandable and useful to taxpayers, employers, practitioners, students and policy professionals.
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