Stamp Duty (Amendment) Act, 2023 🇬🇭

Ghana

Republic of Ghana

The one thousand, one hundred and ninth

Act

of the parliament of the republic of ghana

entitled

Stamp Duty (Amendment) Act, 2023

Published by Government Gazette on 29 December 2023
Assented to on 29 December 2023
Commenced on 29 December 2023

AN ACT to amend the Stamp Duty Act, 2005 (Act 689) to provide for an increase in the rates of stamp duties and for related matters.PASSED by Parliament and assented to by the PresidentFirst Schedule to Act 689 amendedThe Stamp Duty Act, 2005 (Act 689) is amended by the substitution for the First Schedule, of

FIRST SCHEDULE

(section 1)

Table of Stamp Duties

INSTRUMENTS/DOCUMENTS	RATES/GR¢
AGREEMENT or a memorandum of agreement not specifically charged with duty, whether it is only evidence of a contract or obligatory on the parties from it being a written instrument.	18.00
EXEMPTIONS
1. Agreement or a memorandum of agreement the subject matter of which is valued less than GH¢50.00.
2. Agreement or a memorandum of agreement related to an employm…

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