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
- 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
- Income Tax Amendment Act, 2025 Act 1134 · Status unconfirmed · 1 provisions Resident persons must withhold tax on certain payments, including dividends, interest, rent, royalties, natural resource payments, and some asset or liability realisation payments. Stored source record
- Airport Tax Act, 1963 (ACT 209) Act 209 · Status unconfirmed · 10 provisions Passengers departing from an airport in the country by aircraft must pay an airport tax to the Commissioner, with different amounts for domestic and international flights. Stored source record
- Value Added Tax Amendment Act, 2025 Act 1133 · Status unconfirmed · 1 provisions This amendment exempts motor vehicle insurance from Value Added Tax. Stored source record
- Income Tax (Amendment) Act , 2016 ( Act 907) Act 907 · Status unconfirmed · 3 provisions This amendment adds tax exemptions for certain interest and dividend payments. Stored source record
- Income Tax (Amendment) Act, 2015 (Act 902) Act 902 · Status unconfirmed · 2 provisions This amendment changes First Schedule tax rates for resident individuals, certain manufacturing companies, and some service fees. Stored source record
- Taxation( Use of Fiscal Electronic Device) Act, 2018 ( Act 966) Act 966 · Status unconfirmed · 38 provisions This section says the Act aims to increase revenue collection and requires specified taxable persons to use a Fiscal Electronic Device approved by the Ghana Revenue Authority. Stored source record
- Income Tax (Amendment) Act, 2018 (Act 1017) Act 1017 · Status unconfirmed · 1 provisions Some pre-retirement withdrawals from provident funds or personal pension schemes are exempt from income tax if they are made because of the COVID-19 pandemic and meet the stated employee or self-employed conditions. Stored source record
- Income Tax (Amendment) Act, 2017 (ACT 941) Act 941 · Status unconfirmed · 1 provisions This Act amends the Income Tax Act, 2015 to exempt gains from the realisation of securities traded on the Ghana Stock Exchange up to 31 December 2021. Stored source record
- Income Tax (Amendment) Act , 2018 ( Act 973) Act 973 · Status unconfirmed · 1 provisions This provision amends the First Schedule of the Income Tax Act, 2015 and replaces the tax bands/rates for chargeable income. Stored source record
- Value Added Tax (Amendment) Act, 2017 (Act 948) Act 948 · Status unconfirmed · 5 provisions Retailers and wholesalers of goods who are taxable persons must account for VAT at a flat 3% rate on the value of the taxable supply, except for supplies of goods covered by section 27. Stored source record
- Excise Tax Stamp (Amendment) Act, 2018 (Act 981) Act 981 · Status unconfirmed · 2 provisions This section amends section 2 of Act 873 by changing the list of excisable products and adding any other excisable product prescribed by the Minister. Stored source record