Digital Policy Alert logo

Ghana: Electronic Transfer Levy (Amendment) Act, 2022 (Act 1089)

Progress

Current status
revoked
02 Apr 2025 revoked
01 Jan 2023 in force
29 Dec 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

02 Apr 2025
revoked

Electronic Transfer Levy (Repeal) Act 2025 (Act 1128) was signed repealing Electronic Transfer Levy (Amendment) Act 2022 (Act 1089)

On 2 April 2025, the President of Ghana signed the Electronic Transfer Levy (Repeal) Act 2025 (Act 1128), thereby repealing the Electronic Transfer Levy Act 2022 (Act 1075) and the Electronic Transfer Levy (Amendment) Act 2022 (Act 1089). Consequent…

Source
Event type law
Action type termination
Government branch executive
Government body central government
01 Jan 2023
in force

Implemented Electronic Transfer Levy (Amendment) Act, 2022 (Act 1089) including reduced levy for digital services

On 1 January 2023, the Electronic Transfer Levy (Amendment) Act 2022 (Act 1089) entered into force. The amendment reduces the electronic transfer levy rate to 1% and imposes obligations on charging entities, including filing returns and remitting co…

Source
Event type law
Action type implementation
Government branch executive
Government body central government
29 Dec 2022
in grace period

Entry into force with grace period of Electronic Transfer Levy (Amendment) Act, 2022 (Act 1089) including reduced levy for digital services

On 29 December 2022, the Electronic Transfer Levy (Amendment) Act, 2022 (Act 1089) enters into force with grace period. The amendment reduces the electronic transfer levy rate to 1% and imposes obligations on charging entities, including filing retu…

Source
Event type law
Action type in force with grace period
Government branch executive
Government body central government