Ghana Lowers VAT Rate and Modifies Levy Deductions Effective January 2026

• Ghana is reducing its effective VAT rate from 21.9% to 20% starting January 1, 2026.
• The National Health Insurance Levy and Ghanaian Education Trust Fund Levy will be deductible like regular VAT and excluded from the 15% VAT tax base.
• The 1% COVID-19 Health Levy is being removed.

Source: sovos.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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