Ghana: Electronic Transfer Levy Act, 2022 (Act 1075)
Progress
Current status
in force
01 May 2022 in force
31 Mar 2022 in grace period
Scope
Implementers
Ghana
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
digital payment provider (incl. cryptocurrencies)
Government Branch
executive
Government Body
central government
Implementation Level
national
Timeline of events
Implemented Electronic Transfer Levy Act, 2022 (Act 1075) including provisions for digital service providers
On 1 May 2022, the Electronic Transfer Levy Act 2022 (Act 1075) enters into force, establishing a 1.50% levy on electronic transfers. The levy applies to transactions facilitated by electronic money issuers, payment service providers, and banks, inc…
SourceEvent type
law
Action type
implementation
Government branch
executive
Government body
central government
Entry into force with grace period of Electronic Transfer Levy Act, 2022 (Act 1075) including provisions for digital service providers
On 31 March 2022, the Electronic Transfer Levy Act 2022 (Act 1075) enters into force with a grace period, establishing a 1.50% levy on electronic transfers. The levy applies to transactions facilitated by electronic money issuers, payment service pr…
SourceEvent type
law
Action type
in force with grace period
Government branch
executive
Government body
central government