Implementation of E-Levy to start from May 1 – GRA

The Ghana Revenue Authority (GRA) has declared that the E-Levy would be implemented on May 1, 2022.

The GRA claimed the decision was influenced by Parliament passing the E-Levy Bill. The E-Levy applies to all electronic transfers.

Coverage of E-Levy

This is a list of transactions that are covered and not covered by the controversial E-LEVY.

Transactions to be affected by E-levy

• Mobile money transfers between accounts on the same electronic money issuer (EMI)
• Mobile money transfers from an account on one EMI to a recipient on another EMI
• Transfers from bank accounts to mobile money accounts
• Transfer from mobile money accounts to bank accounts
• Bank transfers on a digital platform or application which originate from a bank account belonging to an individual to another individual

Transactions exempted from E-LEVY

• Cumulative transfers of GHC100 per day made by the same person
• Transfers between accounts owned by the same person
• Transfers for the payment of taxes, fees and charges on the Ghana.gov platform
• Electronic clearing of cheques
• Specified merchant payments (that is, payments to commercial establishments registered with the GRA for income tax and VAT purposes)
• Transfers between principal, master agent and agent’s accounts