Government Explains the Use of E – Levy

President Nana Addo Dankwa Akufo-Addo

The Government of the Republic of Ghana has revealed the projects they intend to use the monies that will accrued from the Electronic Transactions Levy to undertake.

According to the Presidency, any amount which accrues from the newly introduced Electronic Transactions Levy will be use to undertake projects such as;

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  1. Create more jobs
  2. “Revive the youth entrepreneurial spirit (loans with little interest will be given to entrepreneurs and start-ups)
  3. “To improve physical infrastructure (build more roads, markets, hospitals, digitization etc.)


The Electronic Transactions Levy is a newly introduced tax in Ghana which stipulates that electronic money transfers of 100 Ghana cedis and above will attract a tax  1.5% .

GRA announces entities responsible for charging E-Levy

1. Mobile Money transfer done between accounts on the same electronic money issuer (Momo transfers between users on same network).

2. Mobile Money transfer from an account on one electronic money issuer to a recipeint on another electronic issuer (Momo transfers between users on different network).

3. Transfer from Bank account to Mobile account using the following modes:

a. Direct transfer

b. Ghana Interbank Payments and Settlement System debit;

4. Transfer from Mobile Money account to bank accounts carried out using the following modes;

a. Direct transfer

b. Ghana Interbank Payments and Settlement System debit; or

5. Bank transfers which originate from a bank account belonging to an individual (Inter-bank transfers using digital platforms including mobile applicants).



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