Property Power of Attorney (Ghana)
Property Power of Attorney
KNOW ALL PERSONS BY THESE PRESENTS that I, [Principal Name], Ghana Card No. [Principal ID Number], of [Principal Address] (the "Principal"), hereby appoint [Agent Name], Ghana Card No. [Agent ID Number], of [Agent Address] (the "Agent"), as my lawful attorney to manage my real property on the terms set out in this Property Power of Attorney.
This Property Power of Attorney is granted under Section 124 of the Land Act 2020 (Act 1036) and Part IX of the Contracts Act 1960 (Act 25), with effect from [Effective Date].
1. Property Subject to this Power of Attorney
The property subject to this Power of Attorney is: [Property Description] (the "Property").
2. Powers of Letting and Tenancy Management
The Agent is authorised to: (a) advertise the Property for letting; (b) screen and approve prospective tenants; (c) execute tenancy agreements on the Principal's behalf in compliance with the Rent Act 1963 (Act 220) and the Rent Control Law 1986 (PNDCL 138); (d) collect advance rent deposits not exceeding six months under PNDCL 138; (e) issue rent receipts to tenants; (f) serve notices to quit and apply to the Rent Control Division for recovery of possession where required; and (g) renew tenancy agreements on terms the Agent considers appropriate.
3. Powers of Maintenance and Repair
The Agent is authorised to engage contractors and tradespeople to carry out routine maintenance and necessary repairs to the Property and to authorise expenditure of up to [Maintenance Limit] per individual repair item without prior approval from the Principal. Expenditure exceeding this amount requires the Principal's prior written approval.
4. Powers of Financial Management
The Agent is authorised to: (a) open and operate a dedicated property management bank account with a bank licensed by the Bank of Ghana (BoG); (b) collect rental income and deposit it into the property management account; (c) pay property outgoings including ground rent to the Lands Commission, rates to the relevant Metropolitan, Municipal, or District Assembly (MMDA) under the Local Governance Act 2016 (Act 936), insurance premiums, and utility bills; (d) remit net rental income to the Principal; and (e) deduct or set aside rental income withholding tax payable under the Income Tax Act 2015 (Act 896) and remit it to the Ghana Revenue Authority (GRA).
The Agent shall prepare and submit accounts of income and expenditure to the Principal [Accounting Frequency] and shall retain all records for at least six years.
5. Duration and Revocation
This Power of Attorney shall remain in force until [Expiry Date], or until formally revoked by the Principal in writing under Section 163 of the Contracts Act 1960 (Act 25), whichever occurs first.
On termination, the Agent shall deliver all property management accounts, rental receipts, and records to the Principal, remit any balance held in the property management account, and notify all tenants and relevant third parties of the termination of the agency.
6. Governing Law
This Power of Attorney is governed by the laws of the Republic of Ghana, including the Land Act 2020 (Act 1036), the Rent Act 1963 (Act 220), the Rent Control Law 1986 (PNDCL 138), and the Contracts Act 1960 (Act 25).
Execution
IN WITNESS WHEREOF the Principal has executed this Property Power of Attorney on [Effective Date].
Principal
________________
Signature
What Is a Property Power of Attorney (Ghana)?
A Property Power of Attorney in Ghana grants an appointed attorney-in-fact authority to act on the principal's behalf in defined financial or personal matters.
The Land Act 2020 (Act 1036) is the primary statute governing land tenure, registration, and dealings in Ghana. Act 1036 consolidated and replaced the Land Title Registration Act 1986 (PNDCL 152), the Conveyancing Decree 1973 (NRCD 175), the Land Registry Act 1962 (Act 122), and related instruments. The Lands Commission, established under the Lands Commission Act 2008 (Act 767), maintains the land register and is responsible for the registration of all instruments affecting land in Ghana. The four operational divisions of the Lands Commission — the Land Registration Division, the Survey and Mapping Division, the Land Valuation Division, and the Public Vested Lands Management Division — each play a role in the management of land transactions.
Under the Rent Act 1963 (Act 220) and the Rent Control Law 1986 (PNDCL 138), the Rent Control Department (now the Rent Control Division of the Ministry of Works and Housing) regulates residential tenancies in Ghana, including the terms of tenancy agreements, the payment of rent, and the procedures for eviction. A Property Power of Attorney that authorises the Agent to let and manage residential property must comply with the requirements of Act 220 and PNDCL 138, including restrictions on advance rent payments (generally limited to six months under PNDCL 138).
The Electronic Transactions Act 2008 (Act 772) recognises electronic signatures and electronic records in Ghana under Section 8. A Property Power of Attorney may be executed by electronic signature for the management of property where wet-ink execution and notarisation are not required for specific acts. However, where the Agent will be entering into formal tenancy agreements on behalf of the Principal, notarisation before a Notary Public or Commissioner for Oaths under the Legal Profession Act 1960 (Act 32) is recommended to support acceptance by tenants, the Rent Control Division, and the Lands Commission.
The Income Tax Act 2015 (Act 896), administered by the Ghana Revenue Authority (GRA), imposes income tax on rental income received in Ghana. A Property Power of Attorney must include clear instructions to the Agent regarding the collection, declaration, and payment of rental income tax under Act 896. The Agent acting under the Property Power of Attorney must keep accurate records of all rental receipts and expenditures to support the preparation of the Principal's annual tax return by the self-assessment date.
The Ghana Real Estate Developers Association (GREDA) and licensed estate agents and property managers operating in Ghana should be engaged where professional property management services are required. The Real Estate Agency Act 2020 (Act 1047) regulates the practice of real estate agency in Ghana and established the Real Estate Agency Council (REAC) to license and regulate real estate agents. An Agent appointed under a Property Power of Attorney who holds a licence from the REAC under Act 1047 provides an additional layer of professional accountability.
When Do You Need a Property Power of Attorney (Ghana)?
A Property Power of Attorney in Ghana is needed in a range of circumstances where a property owner requires a trusted representative to manage their real estate on an ongoing basis.
A Property Power of Attorney is required when a Ghanaian living abroad — in the United Kingdom, United States, Canada, or another country — owns residential or commercial property in Ghana and needs a local representative to collect rent, maintain the property, handle tenant complaints, renew tenancy agreements, and remit the net rental income to the owner abroad.
A Property Power of Attorney is needed when an elderly or physically incapacitated property owner can no longer personally manage the day-to-day affairs of their property portfolio and wishes to delegate property management to a family member, solicitor enrolled with the Ghana Bar Association, or licensed property manager registered with the Real Estate Agency Council (REAC) under the Real Estate Agency Act 2020 (Act 1047).
A Property Power of Attorney is required when a property owner is temporarily absent from Ghana for an extended period — for example, on a diplomatic posting, a long-term employment contract abroad, or extended medical treatment — and needs to authorise a local agent to manage their property in their absence.
A Property Power of Attorney is needed by a property investor who owns multiple residential or commercial properties across Ghana and wishes to appoint a professional property management company to manage the entire portfolio on their behalf, with authority to let, collect rent, engage contractors, pay service charges, and represent the owner before the Rent Control Division of the Ministry of Works and Housing.
A Property Power of Attorney is required as part of an estate administration arrangement, where the executor or administrator of a deceased person's estate under the Administration of Estates Act 1961 (Act 63) needs to manage and collect income from property forming part of the estate during the period of administration, pending the distribution of the estate to beneficiaries.
A Property Power of Attorney is appropriate for a company incorporated under the Companies Act 2019 (Act 992) that owns real property and wishes to delegate the day-to-day management of that property to a named officer or external agent, without requiring a separate board resolution for each individual property management decision.
A Property Power of Attorney is needed when a mortgage lender — a bank or financial institution licensed by the Bank of Ghana (BoG) — appoints a receiver or attorney to manage a mortgaged property following a default by the mortgagor, pending the sale of the secured property by the bank.
What to Include in Your Property Power of Attorney (Ghana)
A valid and enforceable Property Power of Attorney in Ghana under Section 124 of the Land Act 2020 (Act 1036) and Part IX of the Contracts Act 1960 (Act 25) must include the following key elements.
Identification of the Principal: Full legal name, date of birth, national identification number (Ghana Card number issued by the National Identification Authority (NIA)), residential address, and contact details. For a corporate Principal, the company name, registration number (ORC), and registered office address under the Companies Act 2019 (Act 992) must be stated.
Identification of the Agent: Full legal name, date of birth, national identification number, contact details, and — where the Agent is a licensed property manager — the REAC licence number issued under the Real Estate Agency Act 2020 (Act 1047). For a corporate Agent, the company registration number and the name of the authorised signatory must be stated.
Description of the Property: A precise description of each property subject to the Power of Attorney, including: the plot number, block, and scheme name as recorded in the Lands Commission land register; the Land Title Certificate number or site plan number; the street address; and the approximate floor area in square metres. Where multiple properties are included, they should be listed in a schedule attached to the document.
Powers of Letting and Tenancy Management: Authority for the Agent to: (a) advertise the property for letting; (b) screen and approve prospective tenants; (c) execute tenancy agreements on the Principal's behalf in compliance with the Rent Act 1963 (Act 220) and the Rent Control Law 1986 (PNDCL 138); (d) collect advance rent deposits (not exceeding six months under PNDCL 138); (e) issue rent receipts; (f) serve notices to quit and apply to the Rent Control Division for recovery of possession; and (g) renew tenancy agreements.
Powers of Maintenance and Repair: Authority for the Agent to engage contractors and tradespeople to carry out routine maintenance and necessary repairs, and to authorise expenditure up to a specified maximum amount per item without prior approval from the Principal.
Powers of Financial Management: Authority for the Agent to: (a) open and operate a dedicated property management account with a bank licensed by the Bank of Ghana (BoG); (b) collect rental income and deposit it into the property management account; (c) pay property outgoings — including ground rent to the Lands Commission, rates to the relevant Metropolitan, Municipal, or District Assembly (MMDA) under the Local Governance Act 2016 (Act 936), insurance premiums, and utility bills; (d) remit net rental income to the Principal; and (e) prepare and submit accounts of income and expenditure to the Principal at agreed intervals.
Rental Income Tax Compliance: An instruction to the Agent to deduct or set aside the rental income tax payable under the Income Tax Act 2015 (Act 896) and to remit it to the Ghana Revenue Authority (GRA) on the Principal's behalf at the required due dates.
Duration and Revocability: The effective date of the Power of Attorney, any specified expiry date, and confirmation that the document is revocable by the Principal at any time under Section 163 of the Contracts Act 1960 (Act 25).
Execution and Notarisation: Signature of the Principal before a Notary Public or Commissioner for Oaths enrolled with the Ghana Bar Association under the Legal Profession Act 1960 (Act 32). Notarisation is recommended to support acceptance by banks, the Rent Control Division, and the Lands Commission.
Forms-legal.com provides this Property Power of Attorney template as a starting point for property owners in Ghana. The template reflects the requirements of the Land Act 2020 (Act 1036), the Rent Act 1963 (Act 220), the Rent Control Law 1986 (PNDCL 138), the Contracts Act 1960 (Act 25), and the Income Tax Act 2015 (Act 896). Property owners are encouraged to obtain advice from a solicitor enrolled with the Ghana Bar Association and a licensed property manager registered with the REAC before executing this document.
Cite this page
Reference this free template in an article, syllabus, or research note:
Forms Legal. (2026). Property Power of Attorney (Ghana) (Ghana) [Legal document template]. Forms Legal. https://forms-legal.com/ghana/estate-planning/power-of-attorney/power-of-attorney-property-ghana
"Property Power of Attorney (Ghana) (Ghana)." Forms Legal, 2026, https://forms-legal.com/ghana/estate-planning/power-of-attorney/power-of-attorney-property-ghana.
@misc{formslegal-power-of-attorney-property-ghana,
author = {{Forms Legal}},
title = {Property Power of Attorney (Ghana) (Ghana)},
year = {2026},
howpublished = {\url{https://forms-legal.com/ghana/estate-planning/power-of-attorney/power-of-attorney-property-ghana}},
note = {Free legal document template}
}
Frequently Asked Questions
A Property Power of Attorney in Ghana is designed for the ongoing management of real property — collecting rent, maintaining the property, engaging contractors, handling tenancy matters, and paying outgoings — over an extended period. A Power of Attorney for Land Transactions is designed for specific conveyancing transactions, such as the sale, purchase, or mortgage of a named parcel of land registered under the Land Act 2020 (Act 1036). The key distinction is scope and duration: a Property Power of Attorney grants broad ongoing management authority, while a Power of Attorney for Land Transactions grants specific authority for one or more defined transactions and typically terminates when those transactions are completed. Both documents are governed by the law of agency in Part IX of the Contracts Act 1960 (Act 25) and Section 124 of the Land Act 2020 (Act 1036), and both require notarisation before a Notary Public or Commissioner for Oaths enrolled with the Ghana Bar Association. Principals with both ongoing management needs and specific transaction requirements should consider executing both a Property Power of Attorney and a Power of Attorney for Land Transactions.
The Rent Control Law 1986 (PNDCL 138) and the Rent Act 1963 (Act 220) regulate residential tenancies in Ghana and directly affect the authority of an Agent acting under a Property Power of Attorney. Under PNDCL 138, landlords (and their agents) are restricted from collecting advance rent payments exceeding six months in any residential tenancy. An Agent who collects more than six months advance rent on behalf of the Principal commits an offence under PNDCL 138. The Rent Control Division of the Ministry of Works and Housing has jurisdiction to mediate disputes between landlords and tenants and to hear applications for recovery of possession. An Agent holding a Property Power of Attorney may appear before the Rent Control Division on behalf of the Principal to apply for recovery of possession, provided the Power of Attorney expressly authorises the Agent to do so. The tenancy agreements executed by the Agent must comply with the Rent Act 1963 (Act 220), including obligations to provide the tenant with a written tenancy agreement stating the rent, the term, and the permitted uses of the property.
Rental income received in Ghana is subject to income tax under the Income Tax Act 2015 (Act 896), administered by the Ghana Revenue Authority (GRA). The tax is chargeable on the Principal — the property owner — not the Agent. However, an Agent collecting rent under a Property Power of Attorney must ensure that the Principal's rental income tax obligations are met. Under Act 896, rental income from residential property is subject to a final withholding tax of 8% of the gross rent, while rental income from commercial property is subject to the standard corporate or individual income tax rate applicable to the Principal. The Agent should: (i) maintain accurate rental receipt records; (ii) deduct or set aside the rental income withholding tax from collections; (iii) remit the withholding tax to the GRA by the prescribed due date; (iv) issue withholding tax certificates to the Principal; and (v) assist the Principal in filing the annual self-assessment income tax return with the GRA. Failure to remit withholding tax exposes the Agent and the Principal to penalties and interest under Act 896.
A Property Power of Attorney in Ghana can authorise the Agent to take steps to recover possession of the Principal's property from a tenant, including serving notices to quit and applying to the Rent Control Division of the Ministry of Works and Housing or the court for recovery of possession. The eviction process in Ghana is regulated by the Rent Act 1963 (Act 220), the Rent Control Law 1986 (PNDCL 138), and the Courts Act 1993 (Act 459). Under Act 220, a landlord (or the Agent acting on the landlord's behalf under a Power of Attorney) must serve a valid notice to quit on the tenant before applying for recovery of possession. The applicable notice period depends on the type of tenancy and the period of the tenancy agreement. The Rent Control Division hears applications for recovery of possession from residential tenants and may grant a recovery order where the landlord establishes valid grounds. Self-help evictions — including changing locks or removing a tenant's possessions without a court order — are unlawful in Ghana and may expose the Agent and the Principal to liability in damages.
An Agent acting under a Property Power of Attorney in Ghana owes a fiduciary duty to the Principal under Part IX of the Contracts Act 1960 (Act 25) and must keep full and accurate accounts of all financial transactions carried out on behalf of the Principal. The Agent must: (i) maintain a dedicated property management bank account at an institution licensed by the Bank of Ghana (BoG), separate from the Agent's own funds, to hold rental collections and disbursements on behalf of the Principal; (ii) issue written receipts for all rent collected, bearing the tenant's name, the property address, the period covered, and the amount received; (iii) maintain a detailed ledger of all income received and all outgoings paid — including ground rent to the Lands Commission, rates to the relevant Metropolitan, Municipal, or District Assembly (MMDA) under the Local Governance Act 2016 (Act 936), maintenance costs, insurance premiums, and utility bills; (iv) prepare monthly or quarterly management accounts and remit the net rental income to the Principal; and (v) retain all financial records for at least six years for income tax purposes under Act 896 and for potential audit by the Ghana Revenue Authority (GRA).
A Property Power of Attorney in Ghana is terminated by: (i) formal revocation by the Principal under Section 163 of the Contracts Act 1960 (Act 25), delivered in writing to the Agent; (ii) the death of the Principal, which automatically terminates the agency under Section 163(1)(a) of Act 25 unless the document contains an enduring or durable clause; (iii) the Principal becoming of unsound mind under Section 163(1)(b) of Act 25, unless the document is expressed as a durable power of attorney; (iv) expiry of the specified term of the document; or (v) renunciation of the agency by the Agent under Section 173 of Act 25, on reasonable notice to the Principal. On termination, the Agent must: (i) deliver all property management accounts, rental receipts, and records to the Principal; (ii) remit any balance of rental income held in the property management account; (iii) notify all tenants of the termination of the agency; and (iv) notify the Rent Control Division and the Lands Commission if appropriate. A written Revocation of Power of Attorney should be notarised and served on all parties who were aware of the Agent's authority.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
Found an error? Let us knowRelated Documents
You may also find these documents useful:
General Power of Attorney (Ghana) (Power Of Attorney)
A binding General Power of Attorney for Ghana authorising an agent to act on behalf of the principal in legal, financial, and business matters under the Contracts Act 1960 (Act 25) s.139 and applicable Ghanaian common law.
Power of Attorney for Land Transactions (Ghana)
A Power of Attorney for Land Transactions in Ghana authorising an agent to buy, sell, lease, or mortgage land on the Principal's behalf under the Land Act 2020 (Act 1036) s.124 and the Contracts Act 1960 (Act 25).
Revocation of Power of Attorney (Ghana)
A formal Revocation of Power of Attorney for Ghana cancelling an existing power of attorney and withdrawing the Agent's authority under the Contracts Act 1960 (Act 25) s.145 and s.163.
Property Management Agreement (Ghana)
A binding Property Management Agreement for Ghana appointing a property manager to manage rental property on behalf of a landlord under the Rent Act 1963 (Act 220) and the Real Estate Agency Act 2020 (Act 1047).