President John Dramani Mahama has officially assented to the COVID‑19 Health Recovery Levy Repeal Act 2025, officially scrapping the 1% charge on goods, services, and imports.
The 1% charge on goods, services, and imports was imposed on Ghanaians by the Akufo-Addo-Bawumia government during the height of the COVID-19 pandemic.
President Mahama expressed his excitement at fulfilling another of his promises to the Ghanaian people.
Signing the Act at the Jubilee House on December 10, 2025, John Mahama stated, “This is the COVID Health Recovery Levy Repeal Act 2025, and it’s my honour and privilege to sign to repeal the COVID levy. Promise made, promise delivered, and today is the 10th of December 2025.
“Purported to provide free water, free electricity, free food, and a lot of things and to the shock of most Ghanaians, after the pandemic was over and after the elections were over, government slapped Ghanaians with a 1 % value added tax, or sensibly to recover what it’s supposed to have spent on the uh COVID pandemic,” he said.
The president added, “Ghana continues to remain one of the only countries where we’re being taxed for a pandemic that has passed. During the election, we promised that when the NDC comes to power, the COVID levy is one of those [taxes] we will repeal. A lot of Ghanaians have disliked this tax, and today I’m pleased that on the 10th of December, 2025, I’ve signed the repeal act to remove the 1 % COVID levy.”
This follows parliamentary approval for the repeal of the COVID-19 Health Recovery Levy in November 2025.
“The COVID‑19 Health Recovery Levy was first introduced in 2021 under the COVID‑19 Health Recovery Levy Act (Act 1068) and was signed into law on March 31, 2021.
The legislation imposed a 1% levy on the value of taxable supplies of goods and services in Ghana, as well as on imports, except items exempt under VAT rules.
The levy was charged on top of existing consumption taxes, including VAT, the National Health Insurance Levy (NHIL), and the GETFund levy.
With the President’s assent on Wednesday, the repeal will take effect in January 2026, relieving businesses and consumers from the additional 1% charge”.
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