Mahama Officially Scraps COVID-19 Levy After Betting, E-Levy ‘Nuisance Taxes’
President John Dramani Mahama has officially assented to the COVID-19 Health Recovery Levy Repeal Act, 2025, effectively abolishing the one per cent levy imposed on goods, services and imports at the height of the COVID-19 pandemic.
The President signed the repeal on Wednesday, December 10, paving the way for the complete removal of the levy beginning January 2026.
This action follows Parliament’s approval last month and forms part of the government’s broader efforts to eliminate what it has described as “nuisance taxes” and ease the cost of living for households and businesses.
The COVID-19 Health Recovery Levy was introduced in 2021 under Act 1068 as part of Ghana’s pandemic recovery measures.
It was designed to support government efforts in restoring health systems, financing COVID-related expenditures and rebuilding fiscal buffers.
The Act imposed a one per cent levy on the value of taxable goods and services in Ghana, as well as on imports, excluding items exempt under VAT regulations.
Ahead of the 2024 general election, Mr Mahama—then the National Democratic Congress (NDC) flag bearer—pledged to abolish the 10 per cent betting tax, the COVID-19 levy and the Electronic Transfer Levy (E-levy) if elected President.
He argued that the then-incumbent New Patriotic Party (NPP) government’s introduction of those taxes was detrimental to local businesses, taxpayers and especially young people who had resorted to betting as a means of survival amid high unemployment.
“I know the betting tax is a matter of great concern to the youth. I will reiterate that we will remove the betting tax, and the E-levy as well,” he said at the time.
“We know that the government had signed an agreement with the International Monetary Fund (IMF) using the betting tax, COVID-19 levy and E-levy as revenue handles, but we will abolish them and look for other alternatives like the property tax, which can give us 10 times more than what we get from E-levy,” Mr Mahama added.
He made these remarks during a Youth Town Hall meeting at the Bukom Boxing Arena in Accra, held as part of the International Youth Day celebration.
The engagement provided an opportunity for the then-former President to listen to the concerns of young people and clarify youth-focused policies outlined in the NDC manifesto.
