Skip to main content

Ghana: Reduced growth and sustainability levy for gold mining companies

The new law reduces the levy on gold mining companies in response to a new sliding-scale royalty regime for gold and lithium.

may 22, 2026

The government enacted the Growth and Sustainability Levy (Amendment) Act, 2026 (March 31, 2026), reducing the levy on gold mining companies following reforms to the minerals royalty framework.

The amendment lowers the growth and sustainability levy on gold mining companies from 3% to 1%, aligning the tax burden with a new sliding-scale royalty regime for gold and lithium that became effective on March 10, 2026. Under the revised system, royalty rates fluctuate based on international commodity prices, while other minerals remain subject to a flat 5% royalty rate.


For more information, contact a KPMG tax professional in Ghana:

Gordon Dardey | gdardey@kpmg.com

Kofi Frempong-Kore | kfkore@kpmg.com

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline