Q&A: the legal framework for renewable energy in Ghana
All solar panels imported into Ghana are exempt from VAT and industrial or energy plant, machinery or equipment are exempt from import duty. Additionally, all off-grid solar
All solar panels imported into Ghana are exempt from VAT and industrial or energy plant, machinery or equipment are exempt from import duty. Additionally, all off-grid solar
Crucially, products sold locally are subject to standard Ghanaian import duties and taxes, ensuring a level playing field with other importers. For a solar module manufacturer in
Customs Tariffs and Levies Under the ECOWAS Common External Tariffs, Ghana now operates Five-Band Tax Rates. These are:
Ghana''s import and export tax policies are relatively complex and may change with policy adjustments. Therefore, before conducting specific import and export business, be sure to
Before your goods arrive in Ghana, you must submit an Import Declaration Form (IDF) via the Ghana Single Window platform. This
The import levy of 5% of the CIF value on all non-petroleum products imported in commercial quantities under the Development and Investment Fund Act 2000, Act 582, remains unchanged.
In addition to the above taxes, companies in Ghana are required to comply with various tax compliance requirements, such as keeping proper accounting records, filing tax returns and
Before your goods arrive in Ghana, you must submit an Import Declaration Form (IDF) via the Ghana Single Window platform. This document is mandatory for all imports and
In short, understanding Ghana''s customs system requires more than checking a tariff schedule. Importers must account for layered duties, cumulative VAT calculations, and a
In short, understanding Ghana''s customs system requires more than checking a tariff schedule. Importers must account for layered
Most goods, unless they are exempt from customs duties, are subject to an import duty, Value Added Tax (VAT), and certain other fees and charges. The import duty is
While the government has exempted imported solar panels from VAT and other levies, the payments for a completed project are still subject to these statutory taxes and
PDF version includes complete article with source references. Suitable for printing and offline reading.
The Customs Division of the Ghana Revenue Authority is responsible for the collection of import duty, import VAT, export duty, petroleum tax, import excise and other taxes, levies and fees. Other Duties and Charges: Ghana collects numerous duties and charges on imports in addition to the customs tariff and VAT.
Beyond tariffs and VAT, Ghana imposes numerous additional levies on imported goods. These Other Duties and Charges (ODCs) have increased in scope over the past decade, making the import environment more complex. Among them are sector-specific levies like excise duty and the environmental tax introduced in 2013.
This cumulative method means that in practice, the effective tax rate paid by businesses can exceed 23 percent. The Customs Division of the Ghana Revenue Authority administers this system, collecting not only import VAT but also a range of related taxes such as petroleum taxes, excise duties, and export charges.
Import duties are calculated using the Cost, Insurance, and Freight (CIF) value, while VAT and other charges are applied to the total of the CIF plus the duty. Did you know Other Duties and Charges in Ghana—like health, education, and environmental levies—can add up to 12 percent of a product’s CIF value?