Stamp Duty on Property in Ghana: Rates, Calculation, and How to Pay

Stamp duty is a tax imposed on legal documents — particularly those relating to property transactions. In Ghana, stamp duty must be paid before a property document can be registered at the Lands Commission. It is not optional, and the penalties for avoidance are significant.

What Documents Attract Stamp Duty?

• Indentures (land sale agreements)
• Leases
• Deeds of Gift
• Mortgages and charges
• Assignments of leasehold interests
• Exchange of land documents
• Powers of Attorney related to property

Stamp Duty Rates for Property (2026)

Stamp duty rates in Ghana are set by the Stamp Duty Act (Cap 67) and are periodically updated. Current applicable rates:

Conveyances (Sales/Transfers) of Land

• First GHS 10,000 of consideration: 0.25%
• Next GHS 90,000 (GHS 10,001–100,000): 0.5%
• Next GHS 900,000 (GHS 100,001–1,000,000): 1%
• Amount above GHS 1,000,000: 2%

Note: These rates are indicative — confirm current rates with GRA as they may be updated.

Leases

• Lease up to 7 years: 0.5% of annual rent × number of years
• Lease 7–21 years: 1% of average annual rent
• Lease over 21 years: same rate as a conveyance

Mortgages

• 0.5% of the loan amount (for mortgages up to GHS 500,000)
• 1% for amounts above GHS 500,000

How Is Stamp Duty Calculated?

GRA calculates stamp duty on the higher of: (a) the stated consideration in the document, or (b) the market value assessed by GRA.

This means you cannot reduce stamp duty by understating the sale price — GRA will assess market value independently and charge duty on that if it is higher.

Example: You buy land for GHS 250,000.

• First GHS 10,000: 0.25% = GHS 25
• Next GHS 90,000 (10,001–100,000): 0.5% = GHS 450
• Next GHS 150,000 (100,001–250,000): 1% = GHS 1,500
• Total stamp duty: GHS 1,975

How to Pay Stamp Duty

1. Take the original document to the GRA Stamp Duty Office in the region where the property is located
2. GRA assesses the duty payable
3. Pay at the GRA cashier
4. GRA endorses/stamps the document confirming duty paid
5. The stamped document can now be registered at the Lands Commission

Time: 1–3 days. GRA offices are in each regional capital.

Penalties for Non-Payment

• A document not duly stamped is inadmissible in court as evidence of the transaction
• Penalty for late payment: up to 4 times the unpaid duty
• GRA can assess and collect stamp duty at any time — there is no limitation period

Exemptions

Some transactions are exempt from stamp duty, including: transfers between spouses, transfers to charitable organizations, and some government transactions. Confirm with a lawyer whether any exemption applies to your transaction.

Use our free Land Deal Risk Check. Read about capital gains tax on property and getting a title certificate.