Tax alerts

PwC Ghana provides informed commentary on current developments in the tax arena, both locally and internationally.

In this alert:

Tax Alert - Recent Amendments to the Tax Laws

In this alert we break down the newly passed tax laws in December 2023 by Ghana’s Parliament. The President has assented to the laws and they were gazetted on 29 December 2023.

   1. Customs (Amendment) Act, 2023 (Act 1106);
   2. Value Added Tax (Amendment) Act, 2023 (Act 1107);
   3. Excise Duty (Amendment) (No.2) Act, 2023 (Act 1108);
   4. Stamp Duty (Amendment) Act, 2023 (Act 1109);
   5. Exemptions (Amendment) Act, 2023 (Act 1110);
   6. Income Tax (Amendment) (No.2) Act, 2023 (Act 1111); and
   7. Emissions Levy Act, 2023 (Act 1112).

Download Tax Alert - Recent Amendments to the Tax Laws

Following the passing of the following tax laws in December 2023 by Ghana’s Parliament, the President has assented to the laws and they have been gazetted on 29 December 2023.