By: Franklin ASARE-DONKOH
The Ghana Revenue Authority (GRA), an agency mandated to collect taxes and levies on behalf of the government, has announced that the implementation of the Energy Sector Levies (Amendment) Bill, 2025, which was previously postponed, is now scheduled to take effect on Wednesday, July 16, 2025.
The Bill, now enacted as Act 1141, amends the Energy Sector Shortfall and Debt Repayment Levy (ESSDRL), introducing new rates on specific petroleum products. The changes are intended to support debt repayment efforts and strengthen the energy sector’s financial sustainability.
According to GRA, the postponement of the implementation of the GHC1 per litter Fuel levy, announced on June 13, was made in consultation with the Ministry of Finance and the Ministry of Energy to allow for close monitoring of global market conditions and to preserve recent stability in domestic fuel prices.
A statement, released by the Authority, stated that following a comprehensive review of market indicators, the government has deemed it appropriate to proceed with the implementation of the GHC1 per litter Fuel levy.
Introduced to address funding shortfalls and long-standing debts in the energy sector, the levies form part of a broader government strategy to stabilise and sustain critical infrastructure. Authorities have pledged to continue monitoring the impact of the revised levies and to maintain open dialogue with industry players throughout the rollout.
Below are the Revised ESSDRL Rates under Act 1141:
HS Code Product Description Common Name Old Rate (GHS/Litre) New Rate (GHS/Litre)
2710124000 Motor spirit, super Petrol (PMI) 0.95, 1.95
2710192100 Gas oil Diesel (AGO) 0.93, 1.93
2710192100 Gas oil (local) Marine Gas Oil 0.03, 0.23
2710192100 Gas oil (Foreign) Marine Gas Oil 0.93, 1.93
2710192400 Heavy fuel oil Residual Fuel Oil (RFO) 0.04 Unchanged
The GRA has urged all industry stakeholders, particularly in the downstream petroleum sector, to take note of the revised rates and prepare accordingly ahead of the new implementation date.
