Ghana’s new e-levy: the sour, sweet and switches so far
by Fabrizio Santoro, Mary Abounabhan & Awa Diouf
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….
