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
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Author
Ariel Gómez
Ariel McCullough Gomez is a Junior Regulatory Counsel in the Regulatory Analysis & Design Department at Sovos where she focuses on international VAT and GST issues. Ariel holds a Bachelor’s degree in International Relations from the University of Cincinnati and a J.D. from the University of Cincinnati School of Law. Ariel is a member of the Ohio Bar.
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