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The 20% VAT represents the applicable Value Added Tax on taxable real estate under Ghana's revised VAT framework. It applies to qualifying real estate developments and is charged on the sale of eligible properties in accordance with current tax regulations.

No. This is not an entirely new tax. It is a revision and harmonisation of existing VAT and related levies, resulting in an effective VAT rate of 20% on applicable supplies.

The revised VAT regime takes effect from January 2026. Transactions and balances applicable after this date fall under the new VAT treatment.

Developers and suppliers who are VAT-registered and whose developments fall within the taxable category are required by law to charge and remit VAT to the Ghana Revenue Authority (GRA).