Ghana: 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 collected levies to the Ghana Revenue Authority within 24 hours of charging. This regulation applies to digital payment providers and other listed charging entities.