President Mahama has signed the bills which has now become laws
President John Dramani Mahama has on Wednesday, August 26, 2026, signed 10 bills into law, covering areas including customs, community service, regional tribunals, maritime offences, taxation, cocoa and excise duties.
The new laws are the Customs Act, 2026; Community Service Act; Tribunals Act; Maritime and Related Offences Act; National Defence University Act, 2026; Income Tax (Amendment) Act; Energy Sector Levy (Amendment) Act, 2026; Ghana Cocoa Board Act; Value Added Tax (Amendment) Act; and the Excise Act.
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Below are the 10 laws and what they seek to address:
1. Customs Act, 2026
The new law brings together the various amendments made to Ghana’s customs laws into one document.
President Mahama said the move would make the law easier to administer, improve efficiency, and close loopholes that have led to revenue losses.
“It incorporates all the amendments that have been done over the years into one single document, and so it codifies all the Customs Acts into this document,” he said.
2. Community Service Act
The law provides for non-custodial sentences for people convicted of misdemeanors and other minor offences.
Under the law, offenders may be ordered to undertake community service instead of serving prison sentences.
“So instead of putting people in jail and government going to have to pay for looking after prisoners for stealing goods or for committing some very minor offenses, they can be sentenced to do community service,” the president explained.
3. Tribunals Act
The Tribunals Act gives effect to the constitutional provision for the establishment of regional tribunals.
The law allows the Chief Justice to establish regional tribunals to deal with certain categories of offences.
“The Constitution makes provision for the establishment of regional tribunals. Parliament has passed it, and so this law gives effect to the Chief Justice to set up regional tribunals to deal with certain categories of offenses,” Mahama said.
4. Maritime and Related Offences Act
The law deals with crimes and offences committed at sea and gives effect to the United Nations Convention on the Law of the Sea.
President Mahama said the legislation provides the domestic legal framework for Ghana to enforce its obligations under the convention.
5. National Defence University Act, 2026
The law gives legal backing to the National Defence University and makes it a statutory entity.
It also provides for the accreditation of courses offered by the university.
“This Act gives effect to that university, accredits the courses, and makes it a legal and statutory entity,” Mahama said.
6. Income Tax (Amendment) Act
The amendment exempts people earning the minimum wage and below from paying income tax.
“This act exempts people who earn the minimum wage and below from paying income tax,” the president stated.
7. Energy Sector Levy (Amendment) Act, 2026
The law addresses tax exemptions and loopholes involving fuel oil used by factories and maritime vessels.
According to Mahama, the amendment is aimed at preventing abuse of the previous exemption system and ensuring that the necessary taxes are paid.
“It is to deal mainly with fuel oil for the factories and maritime vehicles that use fuel oil. Before, they were exempt and there was a lot of abuse,” he said.
8. Ghana Cocoa Board Act
The new law incorporates the government’s planned reforms in the cocoa sector.
It also includes the government’s target of processing at least 50% of Ghana’s cocoa beans locally and ensuring that cocoa farmers receive 70% of the world market price.
“It includes our promise that we're going to process at least 50% of our cocoa beans locally. Aside from that, the promise we made to farmers that they will earn 70% of the world market price of cocoa is also contained in this bill,” Mahama said.
9. Value Added Tax (Amendment) Act
The amendment provides for VAT adjustments relating to gold supplied by large-scale mining companies to the Bank of Ghana.
President Mahama explained that mining companies that surrender 30% of their gold to the Bank of Ghana would be exempted from paying VAT on that portion.
10. Excise Act
The Excise Act brings together previous laws and amendments on excise duties into one law.
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It affects products such as alcoholic beverages, cigarettes and other dutiable goods, while also seeking to close loopholes that result in revenue losses.
The law also exempts local manufacturers of fruit juice from paying excise duty as an incentive to support local production.
“If you produce fruit juices locally, this act exempts you from paying excise duty,” President Mahama stated.
MAG/VPO
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