President John Dramani Mahama has assented to the COVID-19 Health Recovery Levy Repeal Act 2025, officially abolishing the 1% levy on goods, services, and imports that was introduced during the pandemic.
The repeal is scheduled to take effect in January 2026.
This follows Parliament’s approval last month as part of government efforts to remove “nuisance taxes” and ease the financial burden on households and businesses.
The COVID-19 Health Recovery Levy, introduced in 2021 under Act 1068, imposed a 1% charge on the value of taxable goods and services, as well as imports, in addition to existing levies such as VAT, NHIL, and the GETFund levy.
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