The following is a list of transactions that are and are not covered by the E-LEVY.



This is a list of transactions that are covered and not covered by the controversial E-LEVY.

Transactions to be affected by E-Levy

  • Mobile money transfers between accounts on the same electronic money issuer (EMI)
  • Mobile money transfers from an account on one EMI to a recipient on another EMI
  • Transfers from bank accounts to mobile money accounts
  • Transfer from mobile money accounts to bank accounts
  • Bank transfers on a digital platform or application which originate from a bank account belonging to an individual to another individual

Transactions exempted from E-LEVY 

  • Cumulative transfers of GHC100 per day made by the same person
  • Transfers between accounts owned by the same person
  • Transfers for the payment of taxes, fees and charges on the Ghana.gov platform
  • Electronic clearing of cheques
  • Specified merchant payments (that is, payments to commercial establishments registered with the GRA for income tax and VAT purposes)
  • Transfers between principal, master agent and agent’s accounts

Source: Ghpage.com

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