OFFICIAL: GRA Finally Announces The Implementation Date Of E-Levy

Filasco DeGeneral

OFFICIAL: GRA Finally Announces The Implementation Date Of E-Levy


The Ghana Revenue Authority (GRA) has announced that the implementation of the Electronic Transaction Levy (E-Levy) will begin effective May 1, 2022.

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In a notice published in the newspapers, the GRA said the decision was influenced by the passage of the E-Levy Bill by Parliament.

The E-Levy will impose 1.50% on 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 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.


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Source: Ghpage

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