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August 2022
Blog
by Awa Diouf, Fabrizio Santoro & Mary Abounabhan

Introduced in May 2022, Ghana’s e-levy is a 1.5 per cent tax on the transfer amount of electronic transactions. The objective is to improve tax revenues by tapping into fast-growing digital financial services (DFS). However, many exemptions are applied to the tax design. A daily and cumulative exemption is fixed at 100 Ghanaian cedis for…

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