On February 1, 2024, the Ghana Revenue Authority (GRA) formally passed the Emissions Levy Act, 2023 (Act 1112).
To encourage the use of green energy and eco-friendly technology, the law places a tax on internal combustion engine vehicles’ carbon dioxide equivalent emissions. The action is anticipated to aid in improving air pollution control and environmental management.
This Act stipulates that motor vehicles, buses, and coaches with engines up to 3000 cc must pay GHC 150 annually, while motorcycles and tricycles must pay a fee of GHC 75. A GHC300 annual levy is applied to motor vehicles, buses, coaches, and articulated trucks with displacements greater than 3000 cc.
Those subject to the emissions levy mandate are advised to register and make payments only through the Ghana.gov platform in order to ensure a smooth payment process.
Act 1112’s Section 4(4) emphasizes that before granting a road use certificate, organizations such as the Driver and Vehicle Licensing Authority (DVLA) and other testing centers must confirm that the levy has been paid.
The GRA implores all car owners to abide by this mandate and fulfill their responsibilities by paying the Act 1112 Emissions Levy on time.
This program is a big step toward promoting environmentally friendly driving habits and lowering Ghana’s carbon footprint.
