President John Dramani Mahama has enacted the COVID‑19 Health Recovery Levy Repeal Act 2025, thereby officially eliminating the 1% fee on goods, services, and imports that was instituted during the peak of the COVID‑19 pandemic.
This repeal comes after Parliament’s endorsement last month, as part of the government’s initiative to abolish what are termed “nuisance taxes” and to alleviate the financial burden on households and businesses.
The COVID‑19 Health Recovery Levy was initially established in 2021 under the COVID‑19 Health Recovery Levy Act (Act 1068).
Enacted on March 31, 2021, this legislation imposed a 1% levy on the value of taxable supplies of goods and services in Ghana, as well as on imports, with the exception of items that are exempt under VAT regulations.
The levy was applied in addition to existing consumption taxes, which include VAT, the National Health Insurance Levy (NHIL), and the GETFund levy.
With the President’s approval on Wednesday, the repeal is set to take effect in January 2026, providing relief to businesses and consumers from the extra 1% charge.
