Most Ghanaians die without a will. When that happens, the state decides how their estate is divided — through a law called PNDC Law 111 (Intestate Succession Law, 1985). The formula may surprise many families. Here's exactly what it says.
The Basic Formula
Under PNDC Law 111, when a person dies intestate (without a valid will), their estate is divided as follows — assuming they leave behind a spouse and children:
The Family Home
First, before any division: if the deceased owned a house that the family used as a home, the surviving spouse and children have an absolute right to continue living there. The house cannot be sold or distributed while any of them wish to remain. This protection applies regardless of the rest of the estate division.
The Rest of the Estate
- Spouse: 3/16 of the remaining estate
- Children (shared equally): 9/16 of the remaining estate
- Parents of deceased: 1/16
- Extended family / customary distribution: 3/16
What "Spouse" Means Under the Law
Only legally recognized spouses qualify for the 3/16 share:
- Spouses married under the Marriages Act (ordinance marriage)
- Spouses married under customary law (if properly proved)
- Spouses married under Islamic law (in Muslim communities)
Partners who were never legally married receive nothing under the intestacy formula. This is a major risk for couples in long-term relationships without formal marriage.
If the deceased had multiple wives (polygamy), the 3/16 spouse's share is divided equally among all legally recognized wives.
What "Children" Means Under the Law
All children have equal rights, including:
- Children born within marriage
- Children born outside marriage (if acknowledged by the deceased during their lifetime)
- Legally adopted children
Children born outside marriage who were never acknowledged have no automatic right. They may petition the court, but this is contested and uncertain.
Scenarios Without Spouse or Children
No Spouse, Children Only
- Children: 9/16 + spouse's 3/16 = children receive 12/16 (75%)
- Parents: 1/16
- Extended family: 3/16
No Children, Spouse Only
- Spouse: 3/16 + children's 9/16 = spouse receives 12/16 (75%)
- Parents: 1/16
- Extended family: 3/16
No Spouse and No Children
- Parents: 1/16 + increases substantially
- Siblings: receive a share
- Distribution cascades through relatives in order of proximity
No Surviving Relatives at All
The estate escheats (passes) to the Republic of Ghana.
The Customary Law Conflict
In matrilineal Akan communities (Ashanti, Fante, Akyem, etc.), traditional custom says property should pass to the deceased's nephew (sister's son), not to their own children. PNDC Law 111 overrides this — it gives children and spouses priority.
However, in practice, especially in rural areas, extended family members sometimes try to assert customary rights against the spouse and children. If this happens, the spouse/children's legal rights under PNDC Law 111 are clear — enforce them through Letters of Administration and, if necessary, court action.
Why You Need a Will
The intestacy formula may not match your wishes:
- You might want your spouse to receive everything — the law gives them only 3/16
- You might want to exclude certain family members — you cannot without a will
- You might want to leave something to a partner you never married — impossible without a will
- You might want to treat children unequally — the law divides equally
A will lets you override all of this. Cost: GHS 500–2,000. The only way to ensure your assets go where you want them to go.
Use our free Estate Administration Guide for your specific situation. Read about getting Letters of Administration and how to write a valid will.