COVID-19 Health Recovery Levy Repealed

President John Dramani Mahama has signed into law the COVID‑19 Health Recovery Levy Repeal Act 2025, officially scrapping the 1% charge on goods, services, and imports that was imposed during the height of the COVID‑19 pandemic.

The repeal follows Parliament’s approval last month as part of the government’s drive to remove so-called “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, the legislation imposed a 1% levy on the value of taxable supplies of goods and services in Ghana, as well as on imports, except items exempt under VAT rules.

The levy was charged on top of existing consumption taxes, including VAT, the National Health Insurance Levy (NHIL), and the GETFund levy.

With the President’s assent on Wednesday, the repeal will take effect in January 2026, relieving businesses and consumers from the additional 1% charge.