The Ghana Revenue Authority (GRA) has announced the implementation of the Emission Levy Act, 2023 (Act 1112) which aims to impose a Levy on carbon dioxide equivalent emissions from internal combustion engine vehicles, with a particular focus on vehicle owners in the general public.
The introduction of this levy aligns with the government’s commitment to address greenhouse gas emissions, promote eco-friendly technology and green energy, and enhance environmental management while controlling air and water pollution levels.
Effective from February 1, 2024, all vehicle owners must pay the Emissions Levy according to the rates specified in the schedule to Act 1112. Please refer to the following breakdown:
| No. | Types of Emissions | Motor Vehicles | Rate |
| 1. | Emissions from motor vehicles | Internal combustion engine vehicles: | |
| 1) Motorcycles & tricycles | GHS75.00 per annum | ||
| 2) Motor vehicles, buses, and coaches up to 3000 cc | GHS150.00 per annum | ||
| 3) i) Motor vehicles, buses, and coaches above 3000 cc | GHS300.00 per annum | ||
| ii)Cargo trucks and articulated trucks | GHS300.00 per annum |
To facilitate the collection of the Emissions Levy, all affected individuals must register and make payments through the ghana.gov platform exclusively.
Furthermore, as per section 4(4) of Act 1112, any entity responsible for issuing a road use certificate, such as the Driver and Vehicle Licensing Authority (DVLA) and other testing centres will require proof of payment of the levy before issuing the certificate.
We kindly request all vehicle owners to take note of this directive and ensure prompt compliance.
Should you have any inquiries or require further information, please feel free to contact the GRA by email at info@gra.gov.gh or via WhatsApp at 055 299 0000 and 020 063 1664. Additionally, a toll-free helpline is available at 0800 900 110.