Ghana Dashboard Profile | Global Solidarity Levies Task Force

Financial Transactions Tax (FTT): Yes – tax in place

Stamp duty is levied on a wide range of instruments and documents. The transfer of property attracts stamp duty at the rate of 0.25% to 1% and GHS 18 to GHS 896.30, depending on the type of transaction and the instrument. A stamp duty of 1% applies on the initial stated capital and any subsequent increase in the stated capital.

The stamp duty is not a tax on transactions but on documents brought into being for the purposes of recording transactions. It is therefore a tax on documents or specific instruments that have legal effect

Source: PWC

Aviation: Yes – tax in place

Domestic Air Passenger Service Charge:

The current domestic APSC is GH¢5 per passenger

International Air Passenger Service Charge:

The international APSC is $10 per passenger

Source: Ghana Civil Aviation Authority

Carbon Price: Yes – Carbon pricing instrument in place

An emissions levy is imposed on the carbon dioxide equivalent emissions from specified sectors and emissions from vehicles. The levy payable is as follows:

Carbon dioxide equivalent emissions from the construction, manufacturing, mining, oil and gas, and electricity and heating sectors: GHS 100 per tonne of emissions per month.
Emissions from motor vehicles: GHS 75 to GHS 300 per annum depending on the internal combustion engine vehicles.

Source: EY