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GHS1 Energy Sector Levy Takes Effect Today

The revised Energy Sector Levy (Amendment) Act, 2025 (Act 1141), comes into force today, Wednesday, July 16, 2025.

The updated levy, enforced by the Ghana Revenue Authority (GRA), had previously been delayed to allow for an assessment of global fuel market trends and to safeguard recent improvements in domestic fuel pricing.

Following consultations with the Ministries of Finance and Energy, the government has decided to implement the new charges as part of a broader strategy to stabilise the economy and close funding gaps within the energy sector.

The amended law increases the Energy Sector Shortfall and Debt Repayment Levy (ESSDRL) for several petroleum products. The higher levies are expected to generate revenue for servicing outstanding energy sector debts and supporting infrastructure development.

Revised ESSDRL Rates Under Act 1141:

HS Code Product Description Common Name Old Rate (GHS/Litre) New Rate (GHS/Litre)
2710124000 Motor spirit, super Petrol (PMI) 0.95 1.95
2710192100 Gas oil Diesel (AGO) 0.93 1.93
2710192100 Gas oil Marine Gas Oil (Local) 0.03 0.23
2710192100 Gas oil Marine Gas Oil (Foreign) 0.93 1.93
2710192400 Heavy fuel oil Residual Fuel Oil (RFO) 0.04 Unchanged

The increase in levies is part of government efforts to tackle financial challenges in Ghana’s energy sector, particularly those linked to historical debts and infrastructure deficits.

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