Excise Tax is an indirect tax levied by Ghana government on goods that are considered harmful to human health or the environment. The basic reason for implementing Excise Tax is to reduce the consumption of these goods, raising income for the government that can be spent for the public.
The basic reason for implementing Excise Tax is to reduce the consumption of these goods, raising income for the government that can be spent for the public.
Excise Tax in Ghana was initially implemented in Ghana on certain goods with effect from 1st October 2017 through the Excise Tax Federal Decree-Law No. (7) of 2017. Later, with effect from 1st December 2019 few more products were added to the purview of excise tax vide Cabinet Decision No. 52 of 2019. All Taxable entities are entitled to register for Excise Tax in the Ghana through the GRA’s online portal.
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