The Ghana Revenue Authority (GRA) announces for the information of the general public the coming into force of amendments to the following Tax Laws and the introduction of the Emissions Levy Act, 2023 (Act1112)
The Emissions Levy Act, 2023 (Act 1112) has been passed to impose an emissions levy on carbon dioxide equivalent emissions from specified sectors and internal combustion engine vehicle emissions. The table below provides the rates payable:
| No. | Type of Emissions | Sector / Motor Vehicle | Rate |
| 1. | Carbon dioxide equivalent emissions from specific sectors | 1. Construction sector | GH¢100 per tonne of emissions per month |
| 2. Manufacturing sector | |||
| 3. Mining sector | |||
| 4. Oil and Gas sector | |||
| 5. Electricity and heating sector | |||
| 2. | Emissions from motor vehicles | Internal combustion engine vehicles: | |
| 1. Motorcycles & tricycles | GH¢75 per annum | ||
| 2. Motor vehicles, buses and coaches up to 3000 cc | GH¢150 per annum | ||
| 3. (i.) Motor vehicles, buses and coaches above 3000 cc(ii.) Cargo trucks and articulated trucks | GH¢300 per annumGH¢300 per annum | ||
The effective date of implementation of the Amendments and the new tax law is 1st January, 2024.
Additional information on the Amendments and new tax laws can be obtained from the GRA website or copies purchased at the Assembly Press.
GRA will also develop administrative guidelines and practice notes on the implementation of the Amendments where necessary. Kindly note that payroll deductions for January, 2024 should reflect the new rates provided in the Income Tax (Amendment) (No. 2) Act, 2023 (Act 1111).
The general public is therefore entreated to take note and be guided accordingly.
GRA can be reached on Toll free number 0800-900-110 or WhatsApp on 0552990000 / 0200631664. You may also visit any of our Taxpayer Service Centres (TSCs) across the country for assistance.
Read Also >>>> UPDATED: HERE’S THE LIST OF TAXES INTRODUCED UNDER NANA ADDO / BAWUMIA SINCE 2017
