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GRA to Enforce 15% VAT on Non-Life Insurance Premiums from July 1

Starting July 1, 2025, the Ghana Revenue Authority (GRA) will begin implementing a 15% Value Added Tax (VAT) on non-life insurance premiums.

The tax will affect policies in sectors such as property, health, and travel, although motor insurance will remain exempt from the levy.

Introduced as part of revenue-boosting measures in the 2025 national budget, the new policy aims to broaden the country’s tax base and enhance funding for public services.

This means individuals and businesses will see increased costs for non-life insurance coverage. Those purchasing insurance for properties, medical needs, or travel may face higher premiums, potentially prompting a reduction in coverage or a shift in priorities.

While the initiative is expected to support government revenue goals, it may also intensify financial pressure on households and small businesses already grappling with rising living costs.

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