President John Dramani Mahama has assented to the COVID‑19 Health Recovery Levy Repeal Act 2025.
This formally scraps the 1% percent charge imposed on goods, services and imports since the height of the COVID-19 pandemic.
The repeal follows Parliament’s approval in November as part of the government’s effort to eliminate what it has described as “nuisance taxes” and ease the cost of living for households and businesses.
The COVID-19 levy was introduced in 2021 under the COVID-19 Health Recovery Levy Act (Act 1068). Signed into law on March 31, 2021, it placed a 1 percent levy on the value of taxable supplies of goods and services in Ghana as well as on imports, except for items exempt under VAT rules.
The levy was charged in addition to existing consumption taxes, including VAT, the National Health Insurance Levy (NHIL) and the GETFund levy.
The assent of the Repeal Act by the President on Wednesday (December 10) afternoon will pave way for its effect beginning January 2026.
By Komla Klutse
