Ghana’s Tax Measures In Response To COVID-19

On 1 May 2020, the Parliament of Ghana passed the Income Tax (Amendment) Bill, 2020 to exempt from
income tax, certain withdrawals from the statutory voluntary pension scheme. On that same day, Parliament
designated donations of goods to the COVID-19 fight as emergency relief items for VAT purposes and
granted powers to the Finance Minister, Mr. Ken Ofori-Atta, to waive taxes on the employment income of
health workers.
Prior to this, on 27 April 2020, the Ghana Revenue Authority (GRA) issued a public notice to outline new
measures introduced in response to the pandemic.
In this article, we will elaborate on the tax measures approved by Parliament and announced by the GRA,
which aim at mitigating the impact of COVID-19.