President John Dramani Mahama has signed the COVID-19 Health Recovery Levy Repeal Act, 2025, officially scrapping the 1% levy placed on goods, services, and imports during the heat of the pandemic.
The repeal, which takes effect in January 2026, marks a major step in the government’s broader tax-relief agenda aimed at eliminating what it describes as “nuisance taxes” and easing the cost of living for households and businesses.
Parliament approved the repeal last month, paving the way for the levy’s removal after years of public complaints about its impact on prices and business operations.
The COVID-19 Health Recovery Levy, enacted in 2021 under Act 1068, imposed a 1% charge on the value of taxable goods and services, as well as imports. It was collected alongside existing levies such as VAT, the National Health Insurance Levy (NHIL), and the GETFund levy.
By assenting to the repeal, President Mahama has fulfilled a key commitment to streamline Ghana’s tax system and provide relief to consumers and enterprises recovering from the country’s economic challenges.
