Transfers that do not fall under the E-Levy

The following transfers are excluded from the Levy:

1. Cumulative transfer of GHS 100 per day made by the same person using mobile money: Everyone will be able to send up to GHS100 a day without paying the Levy.
2. Transfer between accounts owned by the same person: If you are sending money to your own account, you will not be charged the E-Levy provided your bank or mobile money accounts are linked with your Ghana Card. For example, a transfer from Naa’s AirtelTigo wallet to her MTN wallet or from her Fidelity bank account to her Prudential bank account or from her CalBank savings account to her current or investment account will not attract the Levy because Naa has linked all accounts with her Ghana Card.
3. Transfers for the payment of taxes, fees, and charges: Any payment of taxes, fees or charges made using the Ghana.gov platform or other designated Government of Ghana payment systems will not attract the Levy.
4. Electronic Clearing of Cheques: Clearing of cheques by banks and Specialised Deposit-taking Institutions such as savings and loans companies, etc. will not attract the Levy.
5. Specified Merchant Payments:Transfers made through a payment service (mobile money, bank application, FinTech, etc.) to a commercial establishment which is registered with the Ghana Revenue Authority for the purposes of Income Tax or Value Added Tax are excluded.
6. Transfers between principal, agent, and master-agent accounts: To avoid charging the Levy multiple times, transfers among principal, agent, and master-agent are excluded from the Levy.