Changes in Import VAT

  • DATE17 Sep 2018

Effective 1st August 2018

The Government of Ghana has introduced a number of changes to the way in which Import VAT / NHIL is charged: 

  1. The rate of Import VAT (Tax Code 02) has been revised downward from 15% to 12.5%
  2. NHIL (Tax Code 47) has been converted from a Tax to a Levy, its rate remains at 2.5% but it may no longer be used as an input when filing VAT Standard Rate Returns for the Domestic Tax Division of Ghana Revenue Authority
  3. A new GET Fund Levy (Tax Code 88) has been introduced with a rate of 2.5%
  4. The Tax Base amount for Import VAT now includes the GET Fund, NHIL Levy, Import Excise in addition to CIF and Import Duty.
  5. The Tax Base amount for the NHIL and GET Fund Levies is CIF, Import Duty and Import Excise


The changes have also impacted on the way in which indirect taxes are calculated on the Network Charge:

  1. The rate of Network Charge VAT (Tax Code 33) has been revised downward from 15% to 12.5%
  2. Network Charge NHIL (Tax Code 48) has been converted from a Tax to a Levy, its rate remains at 2.5% but it may no longer be used as an input when filing VAT Standard Rate Returns for the Domestic Tax Division of Ghana Revenue Authority
  3. A new Network Charge GET Fund Levy (Tax Code 89) has been introduced with a rate of 2.5%
  4. The Tax Base amount for Network Charge VAT now includes the Network Charge GET Fund and Network Charge NHIL Levy in addition to the Network Charge itself.
  5. The Tax Base amount for the NHIL and GET Fund Levies is the Network Charge alone.