How is stamp duty calculated in Ghana?

Under the Stamp Duty Act 2005 (Act 689), conveyance duty on property is tiered: 0.25% on the first GHS 10,000 of value, 0.5% on the next GHS 20,000, and 1% on any value above GHS 30,000. The duty is paid by the buyer.

Who pays stamp duty on a property purchase in Ghana?

The buyer (transferee) pays stamp duty. It must be assessed and paid to the Ghana Revenue Authority before the deed can be stamped and registered at the Lands Commission, so it is a precondition of securing legal title.

What other costs apply when buying property in Ghana?

Beyond stamp duty you typically pay Lands Commission registration and consideration fees, plus legal and conveyancing fees (often around 1–2% charged by your lawyer). Survey and search fees may also apply.

Is there an exemption for first-time buyers?

The tiered scale itself gives lower-value transactions a lower effective rate, but there is no broad first-buyer stamp-duty exemption under Act 689. Specific reliefs can apply to certain instruments, so confirm your case with a lawyer.

Does this calculator store my data?

No. All figures are computed locally in your browser and nothing is uploaded, so your details stay private.

Ghana Stamp Duty / Transfer Tax Calculator

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This Ghana stamp duty calculator estimates the transfer taxes and fees a buyer pays when acquiring property, under the Stamp Duty Act 2005 (Act 689). Enter the transaction value, and it returns the tiered stamp duty plus registration and legal fees, giving the total buyer transfer cost.

How it works

Conveyance stamp duty on immovable property is charged on a graduated scale:

0.25% on the first GHS 10,000 of value;
0.5% on the next GHS 20,000 (the portion from 10,001 to 30,000);
1% on any value above GHS 30,000.

The calculator applies each band only to the slice of value that falls within it, then adds a Lands Commission registration fee and your legal/conveyancing fee (both entered as a percentage of value). The total is shown both in cedis and as an effective percentage of the purchase price.

Example

On a GHS 800,000 property, stamp duty is 0.25% × 10,000 + 0.5% × 20,000 + 1% × 770,000 = GHS 25 + 100 + 7,700 = GHS 7,825. Adding a 1% registration fee and 1.5% legal fee brings the total buyer transfer cost to roughly GHS 27,825, or about 3.5% of value.

Notes

Stamp duty must be paid before the deed is stamped and registered at the Lands Commission, so budget for it up front. Registration and legal percentages vary by firm and region, so adjust them to your quotes. This is an estimate — confirm the exact assessment with the Ghana Revenue Authority and your conveyancing lawyer.