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Growth and Sustainability Levy Act, 2023 (as amended) 🇬🇭


Coat of Arms
Republic of Ghana


The one thousand and ninety-fifth

Act

of the parliament of the republic of ghana
entitled

Growth and Sustainability Levy Act, 2023 (as amended)

  • Published by Government Gazette on 3 April 2023
  • Assented to on 3 April 2023
  • Commenced on 3 April 2023
  1. [Amended by Growth and Sustainability Levy (Amendment) Act, 2025 (Act 1131 of 2025) on 2 April 2025]
AN ACT to impose a special levy known as the Growth and Sustainability Levy to raise revenue for growth and fiscal sustainability of the economy and to provice for related matters.

1. Imposition of Levy

There is imposed by this Act, for the purpose of growth and sustainability, a Growth and Sustainability Levy of the percentage of the profit before tax or the percentage of gross production specified in the second column of the Schedule in respect of the companies and institutions specified in the fist column of the Schedule.

2. Scope of application of Levy

The Levy imposed under section 1 applies to the specified companies and institutions…

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