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Electronic Transfer Levy Act, 2022 🇬🇭

Coat of Arms
Republic of Ghana

The one thousand and seventy-fifth


of the parliament of the republic of ghana

Electronic Transfer Levy Act, 2022

  • Published by Government Gazette on 31 March 2022
  • Assented to on 31 March 2022
  • Commenced on 31 March 2022
AN ACT to impose a levy to be known as the Electronic Transfer Levy on electronic transfers to enhance revenue mobilisation by broadening the tax base and to provide for related matters.

Electronic Transfer Levy

1. Imposition of levy on electronic transfer

(1)There is imposed by this Act, an Electronic Transfer Levy of 1.50% on electronic transfers.
(2)The Levy shall be charged on an electronic transfer at the time of transfer by the entities listed in the First Schedule.

2. Scope of application of Levy

(1)Subject to subsection (2), the Levy imposed under section 1 applies to the transfers listed in the Second Schedule.
(2)The Levy imposed under section 1 does not apply to(a)a cumulative transfer of one hundred Ghana Cedis a day made by the same person;(b…

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