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Ghana's Parliament amends tax laws following the 2025 budget statement presentation

09 April 2025

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Tax Alerts, Legislation & Policy, National/Federal Taxation, Global

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Ghana

Ghana's Parliament has passed the Income Tax (Amendment) Act, 2025 (Act 1129), and the Electronic Transfer Levy (Repeal) Act, 2025 (Act 1128), effective from 2 April 2025.The Commissioner-General of the Ghana Revenue Authority, on 2 April 2025, issued key guidelines to all charging entities affected by the passing of the Electronic Transfer Levy (Repeal) Act, 2025 (Act 1128) to ensure its smooth implementation. Entities that have charged the E-levy will need to reconfigure their platforms, process refunds for charges applied on 2 April 2025 or later and accurately maintain records of E-levy collected before the E-Levy Repeal Act was enacted,...