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Growth and Sustainability Levy (Amendment) Act, 2025 🇬🇭

Ghana
Coat of Arms
Republic of Ghana


The one thousand, one hundred and thirty-first

Act

of the parliament of the republic of ghana
entitled

Growth and Sustainability Levy (Amendment) Act, 2025

  • Published by Government Gazette on 2 April 2025
  • Assented to on 2 April 2025
  • Commenced on 2 April 2025
AN ACT to amend the Growth and Sustainability Levy Act, 2023 (Act 1095) to extend the period of application of the Growth and Sustainability Levy to 2028 and to increase the rate of the Levy for gold mining companies from one per cent to three per cent of gross production.

1. Section 4 of Act 1095 amended

The Growth and Sustainability Levy Act, 2023 (Act 1095), referred to in this Act as the "principal enactment", is amended by the substitution for section 4, of"4. Profits or production affected by LevyThe Levy is payable in respect of profits before tax or production for the 2023, 2024, 2025, 2026, 2027 and 2028 years of assessment."

2. Section 12 of Act 1095 amended

The principal enactment is amended in section 12 by the in…

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