Ghana Act or statute

Parliament of Ghana

Income Tax (Amendment) Act, 2018 (Act 1017)

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.

income tax exemptionretirement savings withdrawals

Jurisdiction: Ghana
Structure: 1 provisions
Citation: Act 1017
Dates: Undated source snapshot

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“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.”

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Section 94 of Act 896 amended

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§ 1Section 94 of Act 896 amendedAmendment

Section 1—Section 94 of Act 896 amended The Income Tax Act, 2015 (Act 896) is amended in section 94 by the insertion after subsection (3, of— "(4) A withdrawal from a provident fund or personal pension scheme before the retirement age by reason of the Novel Conronavirus (COVID-19) pandemic, by (a) an employee du to loss of permanent employment, or (b) a self-employed person from the personal saving account provided for under paragraph (a) of subsection (2) of section 109 of the National Pensions Act, 2008 (Act 766) is exempt from income tax.". Date of Gazette Notification: 30th December, 2019.

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