Ghana's Constitution and land laws place significant restrictions on non-citizens buying property. Whether you're a foreign investor, an expat living in Ghana, or a non-citizen of Ghanaian descent, the rules affect you. Here's what you need to know.
The Constitutional Restriction
Article 266 of Ghana's 1992 Constitution states clearly: non-citizens cannot own freehold land in Ghana. A non-citizen can only hold land under a lease, and that lease cannot exceed 50 years.
What Non-Citizens Can Do
- Lease land for up to 50 years — can be renewed
- Purchase buildings and structures (but the land underneath is leased)
- Invest in real estate through a Ghanaian company with foreign shareholding (subject to GIPC rules)
- Inherit land (subject to the 50-year lease conversion requirement)
What Non-Citizens Cannot Do
- Own freehold (allodial or customary freehold) land
- Hold a lease exceeding 50 years
- Acquire land through compulsory purchase provisions
Diaspora Ghanaians: A Special Case
Ghanaians who have acquired foreign citizenship occupy a grey area:
- Legally, they are treated as non-citizens for land purposes
- In practice, the 50-year lease restriction is rarely enforced for diaspora Ghanaians
- Many diaspora Ghanaians buy land under customary arrangements that effectively function as indefinite ownership
- The safest approach: buy through a Ghanaian-registered company or through a Ghanaian family member, with proper documentation
The ECOWAS Citizen Exception
Citizens of ECOWAS member states (Nigeria, Ivory Coast, Senegal, etc.) may have additional rights under regional protocols. However, these rights are not fully implemented in Ghana's domestic law, so the 50-year restriction effectively still applies.
Practical Advice for Foreign Buyers
- Structure your purchase as a long-term lease — 50 years is often sufficient for most investment purposes
- Ensure the lease is registered at the Lands Commission
- Include renewal rights in the lease agreement
- Use a licensed Ghanaian lawyer familiar with foreign investor requirements
- Register with GIPC if investing through a company — see our GIPC registration guide
Tax Implications for Foreign Property Owners
- Rental income: 25% withholding tax for non-residents
- Capital gains on sale: 25% for companies, 15% for individuals
- Stamp duty applies on all transactions
- Property rates payable to local assembly annually
Use our free Land Deal Risk Check. Diaspora buyers should also read our diaspora land buying guide and 7 mistakes to avoid.