Ghana is enacting multiple changes to move the effective Value Added Tax (VAT) rate from 21.9% to 20%, starting January 1, 2026. Ghana is modifying its’ treatment of the National Health Insurance Levy and Ghanian Education Trust Fund Levy. Levy amounts paid on purchases will be deductible in the same manner as regular VAT payments and both levies will be excluded from the tax base of the standard 15% VAT. Additionally, the 1% COVID-19 Health Leavy is also being removed.
Ghana Modifies Levy Treatment
Ariel Gómez
January 5, 2026
