Ghana Property Tax Guide 2026

Overview — Property Taxation in Ghana

Property taxation in Ghana is shared between central government (through GRA) and local government (through MMDAs). Central government taxes include stamp duty on property transfers and capital gains tax on disposals. Local government levies property rates based on the value of land and buildings within their jurisdiction. The Land Commission oversees land registration and title transfers. The traditional system of land ownership (customary/stool lands) runs parallel to the formal statutory system, which can create complexity in property transactions. Buyers should conduct thorough due diligence, including land title searches at the Land Commission.

Stamp Duty — 0.5% to 2%

Stamp duty is payable on property transfers and is calculated on the consideration or market value of the property, whichever is higher. The rates are:

• 0.5% — for transfers to family members or charitable organisations
• 1% — for transfers of residential property between unrelated parties
• 2% — for transfers of commercial property or land

Stamp duty is paid to the GRA's Domestic Tax Revenue Division at the time of registration. The instrument of transfer (deed or indenture) must be stamped within 30 days of execution. Late stamping attracts penalties. The stamp duty is typically shared equally between buyer and seller unless otherwise agreed in the sale contract.

Property Rates — MMDAs (0.5–1%)

Property rates (also called property tax or ground rates) are levied annually by the Metropolitan, Municipal and District Assemblies (MMDAs). The rate is typically 0.5% to 1% of the assessed value of the property (land and buildings). The assessment is based on the open market value as determined by the Land Valuation Division of the Lands Commission. Properties are categorised by use (residential, commercial, industrial) and location. Payment is made to the relevant MMDA, often in quarterly instalments. Default attracts penalties and interest. Some MMDAs have automated their property rate collection systems and offer online payment portals. Property rates are used to fund local services including waste management, street lighting, and road maintenance.

Registration Fees & Other Costs

In addition to stamp duty, property buyers must pay registration fees to the Land Commission:

• Registration fee — 0.25% of property value (Land Commission)
• Search fee — GHS 100–300 for land title searches
• Survey & plot plan fees — GHS 500–2,000 depending on complexity
• Legal fees — typically 3–5% of property value
• Valuation fee — 0.5–1% of property value for mortgage valuation

Total transaction costs for buying property in Ghana typically range from 5% to 10% of the purchase price. These costs are not tax-deductible for owner-occupiers but may be added to the cost base for CGT purposes on eventual sale.

CGT on Property

As covered in the capital gains guide, gains from property disposal are subject to CGT at 15%. A withholding tax of 15% on the gross consideration is applied at the point of sale (withheld by the purchaser and remitted to GRA). For residents who have held the property for more than 5 years, the withholding tax is an advance payment against the final CGT liability. For non-residents and properties held for less than 5 years, the withholding tax is final. The principal private residence exemption applies to the main home (building plus up to 0.5 acres of land).

FAQs

Do I pay property tax if I own a house but live abroad?

Yes, property rates are payable regardless of the owner's residency. Non-resident owners should appoint a local agent to handle property rate payments. CGT still applies on sale.

How is property value assessed for rates?

MMDAs use rateable values determined by the Land Valuation Division based on open market value. Revaluations are supposed to occur every 5 years but are often delayed.

Are there tax incentives for property developers?

Ghana offers some incentives for real estate development including accelerated capital allowances for low-cost housing projects and reduced CIT rates for developers of affordable housing under the National Housing Policy.

Disclaimer

This guide provides general information about Ghanaian property tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Ghanaian property lawyer or tax advisor for advice specific to your situation. InvestmentKit does not provide tax advice.