Esheria Regulatory Atlas
Tax law in Ghana
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. This curated Ghana collection links existing source-backed legal records for that research intent. Every result links to its stored legal text and available official source evidence.
- Jurisdiction
- Ghana
- Matching statutes
- 176
- Topic
- Tax law
Primary law
Source-backed legislation
176 statutes
- Petroleum (Exploration and Production) Act, 2016 (Act 919) Act 919 · Status unconfirmed · 90 provisions This Act applies to petroleum activities within Ghana, including activities on land, inland waters, territorial sea, the exclusive economic zone, and the continental shelf. Stored source record
- Taxpayers Identification Numbering System Act, 2002 (Act 632). Revised Edition. Act 632 · Status unconfirmed · 22 provisions This section creates the Taxpayers Identification Numbering (TIN) System to identify taxpayers. Stored source record
- Communications Service Tax Act, 2008 (ACT 754) Act 754 · Status unconfirmed · 16 provisions This section imposes Communications Service Tax on charges payable by users of non-private electronic communications services. Stored source record
- Communications Service Tax (Amendment) Act, 2020 (ACT 1025) Act 1025 · Status unconfirmed · 3 provisions The tax rate is five per cent of the charge for using an electronic communications service. Stored source record
- National Investment Bank Act, 1963 (Act 163) Act 163 · Status unconfirmed · 31 provisions The National Investment Bank is established as a body corporate and given powers to sue, be sued, deal with property, and enter contracts and transactions. Stored source record
- National Pensions Act, 2008 (Act 766) Act 766 · Status unconfirmed · 122 provisions This section establishes a contributory three-tier pension scheme. Stored source record
- West African Gas Pipeline Act, 2004 (Act 681). Revised Edition Act 681 · Status unconfirmed · 44 provisions The WAGP Authority may perform assigned treaty functions, monitor company compliance with WAGP Regulations, and exercise powers given under those Regulations. Stored source record
- Minerals and Mining Act, 2006 (Act 703) Act 703 · Status unconfirmed · 103 provisions All minerals in their natural state in specified areas of Ghana belong to the Republic and are vested in the President in trust for the people of Ghana. Stored source record
- Tax Amnesty Act, 2017( Act 955) Act 955 · Status unconfirmed · 8 provisions If a person registers with the Ghana Revenue Authority and files the specified income tax returns by 30 September 2018, the Commissioner-General must not assess or recover certain taxes, penalties, or interest for earlier years up to 2017. Stored source record
- Ghana Investment Promotion Centre Act, 1994 (Act 478) Act 478 · Status unconfirmed · 80 provisions This section establishes the Ghana Investment Promotion Centre as a body corporate and gives it corporate powers. Stored source record
- Customs, Excise (Duties and Other Taxes) (Amendment) Act, 2008 (Act 751) Act 751 · Status unconfirmed · 1 provisions Import duty on telephone sets, including mobile, cellular, and satellite phones, is abolished. Stored source record
- African Union Import Levy Act,2017 (ACT 952) Act 952 · Status unconfirmed · 8 provisions This section says the Act creates an African Union import levy of 0.2% on eligible goods imported from non-African Union member states. Stored source record