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Value Added Tax (Amendment) Act, 2025 🇬🇭


Coat of Arms
Republic of Ghana


The one thousand, one hundred and thirty-third

Act

of the parliament of the republic of ghana
entitled

Value Added Tax (Amendment) Act, 2025

  • Published by Government Gazette on 2 April 2025
  • Assented to on 2 April 2025
  • Commenced on 2 April 2025
AN ACT to amend the Value Added Tax Act, 2013 (Act 870) to exempt the supply of motor vehicle insurance from Value Added Tax.

1. First Schedule to Act 870 amended

The Value Added Tax Act, 2013 (Act 870) is amended in the First Schedule by the insertion after the definition for "National Lotto" in paragraph 2, of"non-life insurance" means the provision of non-life insurance other than motor vehicle insurance;".

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