Ghana has officially abolished the Electronic Transfer Levy (E-Levy), with the Ghana Revenue Authority (GRA) directing all Charging Entities to cease applying the 1% levy on digital transactions, effective midnight, April 2, 2025.
In a statement, the GRA outlined the following key directives:
The Electronic Transfer Levy Management and Assurance System (ELMAS) will automatically return a “no charge” response for all transactions posted from midnight.
Charging Entities must immediately stop applying the E-Levy across all platforms.
Any E-Levy deductions made on or after April 2, 2025, must be refunded. Entities are required to establish a fast-track refund process, maintain detailed records, and submit reports to the GRA.
All outstanding E-Levy amounts collected before the abolition date must be filed and paid by Charging Entities.
read the full letter below 👇
The GRA urged all Charging Entities to ensure compliance and facilitate a smooth transition following the abolition. The E-Levy was introduced in 2022 to generate revenue from digital transactions, but its removal takes effect from April 2, 2025.
