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Growth And Sustainability Levy


We bring you felicitations from the Management and staff of the Kinbu Sub-LTO of the Ghana Revenue Authority.

In accordance with the public notices issued by the Commissioner General announcing the coming into effect of the above tax law passed by Parliament of the Republic, we hereby bring the following to your attention and request your immediate compliance;

  • The National Fiscal Stabilization Levy Act 2013 (Act 862) has been repealed.
  • The Growth and Sustainability Levy Act 2023 (Act 1095) comes into effect from May 1st, 2023,
  • The Levy is applicable as a percentage on the Profit Before Tax (PBT) or Gross Production of the business irrespective of any existing concessions or agreements to the contrary,
  • The Levy is not an allowable deduction,
  • The Levy runs from 2023, 2024, to 2025 Years of Assessment,
  • The Levy is due for payment on quarterly basis; thus by 31st March, 30th June, 30th September, and 31st December each year,
  • You are expected to file Annual Estimate declaring the amount payable quarterly as above,
  • The Rate of Levy applicable is 5%, 1%, and 2.5% in respect of companies and institutions listed in the Category A, B and C of the Schedule to the Act (Find copy attached),
  • Provisions of the Revenue Administration Act 2016 (Act 915), are applicable
  • For the avoidance of doubt, the second quarter payment is due by the end of June 2023

You may contact the Kinbu Sub-LTO for any further clarification.

Relevant Downloads and Services

Downloadable Act for Growth and Sustainability Levy

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