Your resource library
for operating a Business in Ghana
Give your business the resources and tools it needs to thrive in the Ghanian marketplace.
Legislation
Investment Legislation
Businesses intending to register and operating in Ghana need to be familiar with the following Legislations. For further Acts and Regulations please see your specific industry sector below.
Ghana Investment Promotion Centre Act, 2013 (Act 865)
Technology Transfer Regulations, 1992 (LI 1547)
The Companies Act, 2019 (Act 992)
Fisheries Act, 2002 (Act 625)
Forestry Commission Act, 1999 (Act 571)
Ghana Free Zones Act, 1995 (Act 504)
Environmental Protection Agency Act, 1994 (Act 490)
The Labour Act, 2003 (Act 651)
Foreign Exchange Act, 2006 (Act 723)
Banks and Specialised Deposit Taking Institutions Act, 2016 (Act 930)
Copyright Act, 2005 (Act 690)
Trademarks Act, 2004 (Act 664)
Legislation
Double tax treaties in Ghana
Double tax treaties (DTTs) provide relief from the double taxation of income that accrues to residents of contracting states within either of the jurisdictions covered by the treaty. Ghana has DTTs with France, Germany, the United Kingdom, South Africa, Italy, Belgium, the Netherlands, Switzerland, Denmark, Singapore, Mauritius, the Czech Republic*, Ireland*, Morocco* and Malta*. *Not yet in force.
Ghana
Belgium DTA
Ghana
France DTA
Ghana
Germany DTA
Ghana
Italy DTA
Ghana
Netherlands DTA
Ghana
South Africa DTA
Ghana
United Kingdom DTA
Ghana
Switzerland DTA
Ghana
Denmark DTA
Ghana
Singapore DTA
Ghana
Mauritius DTA
Legislation
Taxation
The Ghana Revenue Authority (GRA) was established in 2009 as a merger of the three revenue agencies, the Customs, Excise and Preventive Service (CEPS), the Internal Revenue Service (IRS), the Value Added Tax Service (VATS) in accordance with the Ghana Revenue Authority Act 2009, (Act 791).
Income Tax Act 2015 (Act 896)
Abridged version of Income Tax Act, 2015 (Act 896)
Income Tax (Amendment) Act, 2021 (Act 1066)
Income Tax (Amendment) (No.2) Act, 2021 (Act 1071)
Income Tax (Amendment) Act, 2023 (Act 1094)
Value Added Tax Act, 2013 (Act 870)
Abridged version of Value Added Tax Act, 2013 (Act 870)
VAT (Amendment) Act, 2017 (Act 954)
VAT (Amendment) Act, 2021 (Act 1072)
VAT (Amendment) Act, 2022 (Act 1082)
VAT (Amendment) Act, 2022 (Act 1087)
Abridged version of Customs Act, 2015 (Act 891)
Abridged version of Excise Duty Act, 2014 (Act 878)
Abridged version of Excise Tax Stamp Act, 2013 (Act 873)
Communications Service Tax Act, 2008 (Act 754)
Communications Service Tax (Amendment) Act, 2013 (Act 864)
Ghana Education Trust Fund Act, 2000 (Act 581)
Ghana Revenue Authority Act, 2009 (Act 791)
Covid-19 Health Recovery Levy Act, 2021 (Act 1068)
Growth And Sustainability Levy Act, 2023 (Act 1095)
Electronic Transfer Levy Act, 2022 (Act 1075)
Electronic Transfer Levy (Amendment) Act, 2022 (Act 1089)
Legislation
Oil & Gas Industry
The Petroleum Commission was established by an Act of Parliament, 2011 (Act 821) as a result of hydrocarbon discoveries in commercial quantities, to regulate and manage the utilization of petroleum resources and, coordinate the policies in the upstream petroleum sector.
Since energy is vital to the development of a country, it is expected that in the medium to long term, oil and gas would become one of the key drivers of the economy. In the light of this potential, the prudent management of the resource becomes absolutely essential.
Petroleum (Exploration & Production) Act, 1984 (PNDCL 84)
Petroleum Commission Act, 2011 (Act 821)
Petroleum (Local Content and Local Participation) Regulations, 2013 (LI 2204)
Petroleum (Local Content and Local Participation) (Amendment) Regulations, 2021 (LI 2435)
Petroleum Exploration and Production (General) Regulations, 2018 (LI 2359)
Legislation
Telecommunications Industry
The National Communications Authority (NCA), was established to grant Licenses and Authorisations for Operation of Communication Systems and Services as well as Authorise Type Approval and Enforce Equipment Standards.
Ghana National Communications Authority Act, 2008 (Act 769)
Electronic Communications Act, 2008 (Act 776)
Electronic Communications (Amendment) Act, 2009 (Act 786)
Electronic Transactions Act, 2008 (Act 773)
National Information Technology Agency Act, 2008 (Act 771)
Communications Service Tax Act, 2008 (Act 754)
Communications Service Tax (Amendment) Act, 2019 (Act 998)
Cybersecurity Act, 2020 (Act 1038)
Legislation
Mining Industry
The Minerals Commission is the government agency, responsible for the regulation and management of the utilization of the mineral resources of Ghana and the co-ordination of the policies in relation to them. It was established under the Minerals Commission Act, 1993 (Act 450).
The Minerals Commission Act, 1993 (Act 450)
Minerals and Mining Act, 2006 (Act 703)
Minerals and Mining (Amendment) Act, 2015 (Act 900)
Minerals and Mining (Amendment) Act, 2019 (Act 995)
Minerals and Mining (General) Regulations, 2012 (LI 2173)
Minerals and Mining (Support Services) Regulations, 2012 (LI 2174)
Minerals and Mining (Compensation And Resettlement) Regulations, 2012 (LI 2175)
Minerals and Mining (Licensing) Regulations, 2012 (LI 2176)
Minerals and Mining (Explosives) Regulations, 2012 (LI 2177)
Minerals and Mining (Health, Safety and Technical) Regulations, 2012 (LI 2182)
Minerals and Mining (Ground Rent) Regulations, 2018 (LI 2357)
Minerals and Mining (Mineral Operations Tracking of Earth and Mining Equipment) Regulations, 2020 (LI 2404)
Minerals and Mining (Local Content and Local Participation) Regulations, 2020 (LI 2431)
