THE GIPC BILL, 2025: WHEN INVESTMENT REGULATION BEGINS TO DETERMINE TAXABLE INCOME
The Ghana Investment Promotion Centre Bill, 2025 (the “Bill”) has been passed by Parliament and is awaiting Presidential assent. When enacted, it will repeal the Ghana Investment Promotion Centre Act, 2013 (Act 865) and introduce a substantially revised investment regulatory framework. Much of the Bill preserves familiar investment protection architecture. However, one provision stands apart […]
Unlocking Ghana Tax Incentives for your Business
In select sectors, companies can enjoy the advantage of applying a concessional income tax rate, rather than the standard Corporate Income Tax Rate of 25%. These preferential rates are automatically available, without the need for parliamentary approval. However, it’s important to highlight that in certain sectors, approval from the Commissioner-General of the Ghana Revenue Authority […]
Venture Capital Taxation in Ghana
Venture capital financing, a unique form of private equity funding, has become a driving force behind economic growth, particularly in emerging markets like Ghana. Unlike traditional bank loans, venture capitalists invest capital in high-potential start-ups in exchange for equity stakes, which often come with invaluable guidance and expertise. In recognition of the crucial role that […]