Land registration costs in Ghana
Stamp duty on a conveyance or transfer of land on sale in Ghana depends on the value of the consideration, not on whether the land is residential or commercial: 0.25% up to GHS 10,000, 0.5% above GHS 10,000 and below GHS 50,000 and 1% above GHS 50,000 (Stamp Duty Act, 2005, Act 689, First Schedule as substituted by the Stamp Duty (Amendment) Act, 2023, Act 1109, in force from 1 January 2024). Gifts between spouses and between parents and children, transfers under a divorce settlement, transfers under a will and sales or leases by a registered residential developer are exempt. The Lands Commission adjusted all its fees under L.I. 2481 from 25 March 2024. Checked against the Ghana Revenue Authority, the texts of Act 689 and Act 1109 and the Lands Commission notice on 31 October 2026.
| Fee | Amount | Legal basis | Official source |
|---|---|---|---|
| Stamp duty on a conveyance or transfer on sale of property: consideration not more than GHS 10,000 First Schedule to Act 689 as substituted by the Stamp Duty (Amendment) Act, 2023 (Act 1109), entry 'CONVEYANCE OR TRANSFER on sale of a property' (see sections 15 to 18); GRA applies the 2023 Schedule from 1 January 2024. The band depends on the value of the consideration, not on whether the land is residential or commercial. The Schedule gives no band for a consideration of exactly GHS 50,000. Act 689 as enacted in 2005 used the same percentages with bands of 100,000,000 and 500,000,000 old cedis. A voluntary disposition inter vivos is charged as a conveyance on sale, the value of the property being taken as the consideration, unless an exemption below applies. | 0.25% of the consideration | Stamp Duty Act, 2005 (Act 689), First Schedule as substituted by the Stamp Duty (Amendment) Act, 2023 (Act 1109), Conveyance or transfer on sale, band (1) | ir.parliament.gh Checked 31 October 2026 |
| Stamp duty on a conveyance or transfer on sale of property: consideration more than GHS 10,000 but less than GHS 50,000 First Schedule to Act 689 as substituted by the Stamp Duty (Amendment) Act, 2023 (Act 1109), entry 'CONVEYANCE OR TRANSFER on sale of a property' (see sections 15 to 18); GRA applies the 2023 Schedule from 1 January 2024. The band depends on the value of the consideration, not on whether the land is residential or commercial. The Schedule gives no band for a consideration of exactly GHS 50,000. Act 689 as enacted in 2005 used the same percentages with bands of 100,000,000 and 500,000,000 old cedis. A voluntary disposition inter vivos is charged as a conveyance on sale, the value of the property being taken as the consideration, unless an exemption below applies. | 0.5% of the consideration | Stamp Duty Act, 2005 (Act 689), First Schedule as substituted by the Stamp Duty (Amendment) Act, 2023 (Act 1109), Conveyance or transfer on sale, band (2) | ir.parliament.gh Checked 31 October 2026 |
| Stamp duty on a conveyance or transfer on sale of property: consideration more than GHS 50,000 First Schedule to Act 689 as substituted by the Stamp Duty (Amendment) Act, 2023 (Act 1109), entry 'CONVEYANCE OR TRANSFER on sale of a property' (see sections 15 to 18); GRA applies the 2023 Schedule from 1 January 2024. The band depends on the value of the consideration, not on whether the land is residential or commercial. The Schedule gives no band for a consideration of exactly GHS 50,000. Act 689 as enacted in 2005 used the same percentages with bands of 100,000,000 and 500,000,000 old cedis. A voluntary disposition inter vivos is charged as a conveyance on sale, the value of the property being taken as the consideration, unless an exemption below applies. | 1% of the consideration | Stamp Duty Act, 2005 (Act 689), First Schedule as substituted by the Stamp Duty (Amendment) Act, 2023 (Act 1109), Conveyance or transfer on sale, band (3) | ir.parliament.gh Checked 31 October 2026 |
| Stamp duty on a gift of property from one spouse to another, from a parent to a child or from a child to a parent Listed by GRA among the general exemptions from all stamp duties; General Exemptions item 3 of the First Schedule as substituted by Act 1109 (gifts inter vivos). | GHS 0 exemption | Act 689, First Schedule as substituted by Act 1109, General Exemptions item 3 | gra.gov.gh Checked 31 October 2026 |
| Stamp duty on transfers made as part of a divorce settlement or arrangement Listed by GRA among the general exemptions from all stamp duties; General Exemptions item 2 of the First Schedule as substituted by Act 1109. | GHS 0 exemption | Act 689, First Schedule as substituted by Act 1109, General Exemptions item 2 | gra.gov.gh Checked 31 October 2026 |
| Stamp duty on a transfer of property under a will; probates, letters of administration and vesting assents Listed by GRA among the general exemptions from all stamp duties; General Exemptions items 9 and 10 of the First Schedule as substituted by Act 1109. | GHS 0 exemption | Act 689, First Schedule as substituted by Act 1109, General Exemptions items 9-10 | gra.gov.gh Checked 31 October 2026 |
| Stamp duty on a conveyance, transfer or lease of land from a registered residential developer Exempt where the vendor is engaged in the business of construction of residential accommodation for sale or letting and has registered that business with the Commissioner-General (General Exemptions item 16(b) of the First Schedule as substituted by Act 1109). Item 16(a) also exempts a conveyance, transfer or lease of land from State Housing Company Ltd. or Tema Development Company Ltd. | GHS 0 exemption | Act 689, First Schedule as substituted by Act 1109, General Exemptions item 16(b) | gra.gov.gh Checked 31 October 2026 |
| Lands Commission fees and charges adjusted under L.I. 2481: effective date Lands Commission public notice 'Adjustment in Fees and Charges': fees for all Lands Commission services were adjusted in accordance with the Fees and Charges (Miscellaneous Provisions) Regulations, 2023 (L.I. 2481), effective Monday 25 March 2024. The adjusted amounts are not on the notice. lc.gov.gh did not respond on the check date, so the notice was read from the Internet Archive copy of the same URL captured on 20 April 2024 (http://web.archive.org/web/20240420062050/https://www.lc.gov.gh/storage/2024/03/Fees-and-Charges.jpg). The Commission's Client Service Charter (2023) still lists the older Act 1080 fees (for example GHS 677 for first registration of title), so its figures are not used here. | From 25 March 2024 | Fees and Charges (Miscellaneous Provisions) Regulations, 2023 (L.I. 2481); Lands Commission Act, 2008 (Act 767) | lc.gov.gh Checked 31 October 2026 |
How the table was checked
Each row was compiled from the official source linked next to it (legislation, regulations or the registry’s own fee schedule) and then checked a second time, row by row, against the same source. Government fees only: agent, lawyer and notary fees are not included. Fees change, so open the official source before you file.
- No current Lands Commission amounts. The Commission's Client Service Charter (lc.gov.gh/storage/2023/12/CLIENT-SERVICE-CHARTER.pdf, read via the Internet Archive, 42 pages) says its fees "have been approved by Parliament under the Fees and Charges (Miscellaneous Provisions Act), Act 2022 (Act 1080) and are currently undergoing revision". The 25 March 2024 notice then adjusted all fees under L.I. 2481. The charter's figures are therefore older than the notice and are not tabulated as current. For the record, the charter lists: first registration of title GHS 677; registration of transfers of registered land GHS 407 (part) / 457 (whole); deed registration GHS 60; registration of a power of attorney GHS 48; official search, Greater Accra, GHS 155 up to 1 acre + GHS 10 per extra acre; stamp duty presentation fee (Land Valuation Division) GHS 30 + GHS 5 communication charge; plotting GHS 78 up to 1 acre.
- The Commission's fee page (lc.gov.gh/?p=27047) has no Internet Archive capture and could not be opened. Secondary sites (e.g. yen.com.gh, 2026) quote GHS 1,148-1,178 per acre for first registration; not used, because the official schedule behind those figures could not be seen.
- L.I. 2481's text was not found on any official site reachable on the check date.
- The duty bands and exemptions were read in the First Schedule as substituted by the Stamp Duty (Amendment) Act, 2023 (Act 1109), from the Parliament of Ghana repository scan. The GRA-hosted copy of Act 689 (2005) was used for the sections, including s.1(2), under which the Minister may amend the Schedule by legislative instrument. The Schedule gives no band for a consideration of exactly GHS 50,000.
- Stamp duty is assessed by GRA's Stamp Duty Office (the Charter shows the Lands Commission's Land Valuation Division also handles stamp duty assessment for landed instruments). The table does not say which office assesses which case.
How to cite
“Land registration costs in Ghana” by Forms Legal, https://forms-legal.com/facts/ghana-land-registration. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/).
@misc{formslegal_ghana_land_registration,
author = {{Forms Legal}},
title = {Land registration costs in Ghana},
year = {2026},
publisher = {Forms Legal},
url = {https://forms-legal.com/facts/ghana-land-registration},
howpublished = {\url{https://forms-legal.com/facts/ghana-land-registration}},
note = {Dataset. Licensed under CC BY 4.0}
}Link to a single row with its anchor (click the fee name to get it), or use the “Copy citation” button in the row. The table was added on 31 October 2026 and is not yet part of the DOI-archived release of the Forms Legal fact tables, so cite this page and its check date. Licence: Creative Commons Attribution 4.0 International.
Rules change: dated changes to the law in Ghana are listed in the legal changes log.
Related guides
Reference data, not legal advice. Forms Legal is not a law firm.