President John Dramani Mahama has officially assented to the COVID-19 Health Recovery Levy Repeal Act, 2025, effectively abolishing the one percent levy that was charged on goods, services, and imports during the peak of the COVID-19 pandemic.
The President signed the repeal into law on Wednesday, December 10, paving the way for the complete removal of the levy beginning January 2026.
This development follows Parliamentary approval granted last month as part of the government’s broader strategy to eliminate what it has described as “nuisance taxes” and reduce the cost of living for households and businesses.
The COVID-19 Health Recovery Levy was first introduced in 2021 under the COVID-19 Health Recovery Levy Act (Act 1068), signed into law on March 31, 2021. It formed part of Ghana’s recovery measures aimed at supporting health system restoration, financing COVID-19-related expenditures, and rebuilding fiscal buffers.
The levy imposed a one percent charge on the value of taxable goods and services in Ghana, as well as on imports, excluding items exempt under VAT regulations.
