Ghana: Energy sector levies amended for fuel oil imports
The changes increase the fuel oil levy and extend the road fund levy to fuel oil.
The Parliament of Ghana on July 31, 2026, passed the Energy Sector Levies (Amendment) Bill, 2026, which:
- Increases the fuel oily levy from GHS 0.24 per liter to GHS 1.93 per liter
- Extends the road fund levy to fuel oil
The amendment also provides that fuel oil importers must pay the applicable levies upfront at the time of importation.
According to the government, the measure was introduced to address tax evasion involving the alleged misclassification of diesel as fuel oil, which was reported to have resulted in significant revenue losses. The changes are intended to strengthen tax compliance and revenue collection and are not expected to increase petrol or diesel prices for consumers.
For more information, contact a KPMG tax professional in Ghana:
Gordon Dardey | gdardey@kpmg.com