How stamp duty is assessed and paid
The tax comes from the Stamp Duty Act 2005 (Act 689), whose rate schedule was replaced by the Stamp Duty (Amendment) Act 2023 (Act 1109).
How it works:
- After the indenture or other document is signed, it is presented to the Lands Commission for assessment.
- The Land Valuation Division values the property, with or without an inspection.
- You pay the assessed duty and the document is stamped.
- The stamped document can then be registered.
Rates. The rate depends on the type of document and, for sales, on the value. Sales (conveyances) are charged in value bands, leases at a rate that rises for very long terms, and mortgages at their own rate. The current rates are in the figures.
Stamp duty is separate from the price, from registration fees and from VAT on new homes. On a sale of a new home from a developer, VAT and stamp duty can both apply.
Who pays. The sale agreement or lease should say who bears stamp duty. In practice the buyer or lessee usually pays it, because it is the buyer who needs the stamped document to register.
Which value is used. Duty is charged on the value the Lands Commission accepts, which may be the price in the document or the Commission's own valuation if it considers the stated price too low. Understating the price to save duty can lead to a higher assessment, penalties and problems with registration.
Late stamping. Stamp documents promptly after signing. Late stamping can attract penalties, and an unstamped indenture leaves you without the protection of registration while it waits.
Other documents. Mortgages, powers of attorney and many other legal instruments also carry duty. A power of attorney used for a land deal must be stamped before the attorney relies on it.
Differences by region
Rates are national. Assessment and payment happen at the Lands Commission's regional offices; Greater Accra has the heaviest volume.
Valuation for stamp duty is carried out by the Land Valuation Division in each region, so turnaround depends on the regional office's workload and on whether an inspection is needed.
What to check
- That the document has been assessed and stamped before registration.
- That the stamp duty receipt is genuine.
- Which rate band applies to your transaction.
Risks to know
- An agent who offers to "handle" stamping in cash without receipts.
- An unstamped indenture presented as complete.
Typical cost or timeline
Stamp duty on a conveyance worth up to GH₵10,000
0.25 % of the value
As of October 2026
Bentsi-Enchill, Letsa & Ankomah (via Mondaq) Parliament of Ghana (via Judy.legal)
Stamp duty on a conveyance worth above GH₵10,000 and below GH₵50,000
0.5 % of the value
As of October 2026
Bentsi-Enchill, Letsa & Ankomah (via Mondaq) Parliament of Ghana (via Judy.legal)
Stamp duty on a conveyance worth above GH₵50,000
1 % of the value
As of October 2026
Bentsi-Enchill, Letsa & Ankomah (via Mondaq) Parliament of Ghana (via Judy.legal)
Stamp duty on a lease (most definite terms)
0.5 % of the value
As of October 2026
Bentsi-Enchill, Letsa & Ankomah (via Mondaq) Parliament of Ghana (via Judy.legal)
Stamp duty on a lease for a term over 50 years
1 % of the value
As of October 2026
Bentsi-Enchill, Letsa & Ankomah (via Mondaq) Parliament of Ghana (via Judy.legal)
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Questions
How much is stamp duty on land in Ghana?
It depends on the document and the value; the current rates are in the figures on this page.
Who assesses stamp duty in Ghana?
The Lands Commission's Land Valuation Division assesses land documents.
Can I register an indenture without stamping it?
No. A land document must be stamped before it can be registered or used as evidence in court.
Who pays stamp duty when buying land in Ghana?
Usually the buyer, because the buyer needs the stamped document to register. The agreement should say who pays.
Does stamp duty apply to leases in Ghana?
Yes. Leases are charged at their own rate, which is higher for very long terms; see the figures.
What happens if I understate the price to pay less stamp duty?
The Lands Commission can assess duty on its own valuation, and penalties can follow. It can also delay registration.
Related terms
Sources
- 1. Real Estate Comparative Guide: Ghana Bentsi-Enchill, Letsa & Ankomah (via Mondaq) · checked 13 October 2026
- 2. Stamp Duty (Amendment) Act, 2023 (Act 1109) Parliament of Ghana (via Judy.legal) · checked 13 October 2026
- 3. Stamp duty Ghana Revenue Authority · checked 13 October 2026
- 4. Client Service Charter Lands Commission of Ghana · checked 13 October 2026
Cite this definition
"Stamp duty", Ghana Property Centre Property Glossary, last checked 13 October 2026, https://ghanapropertycentre.com/glossary/stamp-duty
You may reuse this definition under CC BY 4.0 with credit to Ghana Property Centre and a link to this page.
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