Ghana: 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). Consequently, the electronic transfer levy, including the previously reduced rate of 1%, ceased to apply as of 2 April 2025. The repeal also removes associated obligations, such as the requirement for charging entities to file returns and remit levies to the Ghana Revenue Authority within 24 hours. This repeal affects digital payment service providers and other entities that were previously designated to charge and collect the levy.