President John Dramani Mahama has signed the COVID-19 Health Recovery Levy Repeal Act, 2025, officially abolishing the one percent tax on goods, services, and imports that was introduced during the pandemic.
The President gave his assent on Wednesday, December 10, paving the way for the levy to be fully removed starting January 2026.
This move comes after Parliament approved the repeal last month, in line with the government’s commitment to cutting what it terms “nuisance taxes” and alleviating financial pressure on households and businesses.
Originally enacted in March 2021 as part of Ghana’s COVID-19 response, the levy was established under Act 1068 to help fund health system recovery, cover pandemic-related costs, and rebuild fiscal reserves.
It applied a 1 percent charge on the value of taxable domestic supplies and imports, excluding goods and services already exempt from VAT.
