Ghana E-levy comes into force

Ghana E-levy comes into force



The Ghanian E-levy came into force on 1 May 2022.

The E-levy is a tax of 1.5% charged on all electronic transactions.

Electronic transactions include bank transfers, mobile money payments, merchant payments and inward remittances.


Court Cases Status


Main Case


The minority in Parliament has lodged a case with the Supreme Court of Ghana.

They have urged the Supreme Court to declare the passage of the bill unconstitutional and therefore nullify the effects of the Act. Their arguments rest on the point that the constitutional quorum for decision-making and voting in Parliament within the meaning and intent of the Ghanian Constitution is 138 MPs present in the Chamber of Parliament out of the 275 MPs. The E-levy bill was passed with 136 MPs present in the Chamber of Parliament.

The case is pending as of May 2022, we shall keep you updated as to the outcome. 




On 4 May 2022, the Supreme Court of Ghana rejected the application for an injunction against the E-levy.

It was a unanimous decision by a 7 member panel of the Supreme Court. 

The Supreme Court ordered the Ghana Revenue Authority to keep accurate records of the amounts deducted so that at the end of the main case, nobody will be disadvantaged and a refund would be doable.

The court highlighted that while Ghana Revenue Authority can do a refund should the main case be won, the Ghana Revenue Authority cannot recover the levy if the main case is lost.



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