Save article




Ghana: excise duty regulations issued

On 7 November 2016, the Government published Excise Duty Regulations 2016 (L.I. 2216), which were gazetted on 4 July 2016 and came into force on 3 August 2016. The regulations determine the requirements, type and mode of determining the levy of excise duty tax.

The following are the major elements of the regulations:

  • The rate of excise duty payable on malt drinks, beer and stout (other than indigenous beer) must be determined by the percentage of local raw materials used, excluding water.
  • Goods purchased for the purpose of manufacturing excisable goods should be preceded by submission of a written application on goods to be purchased.
  • For exemptions on diplomatic missions and international agencies, the goods purchased must be accompanied by documentation indicating the terms of the agreement with the Government, and certified invoices that indicate the exemption.


  • Certain requirements are also included for exemption on goods destroyed by natural causes, goods deteriorated or damaged in a warehouse, exported and re-exported goods, and goods removed from a warehouse.
  • The applicable rates are:
    • Fifty percent for beer other than indigenous beer
    • one hundred seventy-five percent for tobacco products
    • Twenty percent for soft drinks, including mineral water
    • Five percent for malt drinks
    • Twenty-five percent for spirits.

© copyright IBFD. This article is part of a selection of daily news from the IBFD Tax News Service (TNS) chosen by EY professionals. All rights to the content reside with IBFD. Any use requires IBFD’s prior permission in writing. IBFD´s disclaimer applies to any and all of IBFD’s articles and publications.

Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct

EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.



Font size

Tax topics >

No filter criteria selected.

Industries >

No filter criteria selected.

Countries >

No filter criteria selected.

 < Close


 < Close


 < Close

Tax topics

 < Close


 < Close


 < Close

0 articles have been saved