Deed of Gift (Ghana)

A Deed of Gift in Ghana documents a gratuitous transfer of property from donor to donee and the terms attached to it.

Under Ghanaian law, an ordinary gift of personal property without a deed is complete when the donor delivers the property to the donee with an intention to give. A deed is required where the property to be gifted cannot be physically delivered — such as land, registered shares, or a chose in action — or where the parties wish to create a formal and unambiguous record of the transfer for registration, tax, or estate-planning purposes. The Contracts Act 1960 (Act 25), section 1 requires consideration for ordinary contracts, but a deed takes effect without consideration under common law principles received into Ghanaian law at independence and preserved by the Courts Act 1993 (Act 459).

For gifts of land or interests in land in Ghana, the Deed of Gift must be registered with the Lands Commission under the Land Registration Act 2020 (Act 1036) to vest title in the donee and bind third parties. The Stamp Duty Act 2005 (Act 689), section 3 requires the deed to be stamped — ad valorem duty is assessed on the open market value of the gifted land as determined by the Ghana Revenue Authority (GRA) — before registration with the Lands Commission. The Lands Commission charges prescribed registration fees that must also be paid before the title is transferred in the register.

For gifts of shares in a company incorporated under the Companies Act 2019 (Act 992), the Deed of Gift must be accompanied by a share transfer form. The company's register of members must be updated within 28 days and the Office of the Registrar of Companies (ORC) notified of the change in shareholding. Capital Gains Tax (CGT) may be chargeable on the disposal of shares under the Income Tax Act 2015 (Act 896), even where the transfer is by way of gift and no monetary consideration passes — the GRA assesses CGT on the market value of the shares at the date of the gift.

A Deed of Gift is frequently used in Ghana in the context of family wealth transfers — a parent gifting land in Accra, Kumasi, or Tema to a child; a grandparent transferring a vehicle to a grandchild; or a family head distributing customary land to family members. Customary land gifts in Ghana must still comply with the Land Registration Act 2020 (Act 1036) and the Lands Commission registration requirement, even where the gift was effected under customary law, to avoid disputes between family members and third parties. The Office of the Administrator of Stool Lands (OASL) administers stool lands in Ghana and its consent may be required for gifts of stool land.

Under the customary laws of Ghana's major ethnic groups — the Akan, Ewe, Ga-Dangme, Dagomba, and other communities — gifts of land and property between family members are a well-established practice. However, reliance on customary gift-giving without formal documentation has historically been a major source of land disputes before the courts of Ghana, the Lands Commission, and the Office of the Administrator of Stool Lands (OASL). The Land Registration Act 2020 (Act 1036) and the Lands Act 2020 (Act 1036) consolidated the legal framework for land registration in Ghana and made formal documentation of all land transfers — including gifts — a practical necessity for anyone wishing to obtain a registrable title that can be relied upon in dealings with third parties.

The Driver and Vehicle Licensing Authority (DVLA) of Ghana administers the registration of motor vehicles under the Road Traffic Act 2004 (Act 683) and requires a formal transfer document before it will update the registration records of a gifted vehicle in the name of the donee. A Deed of Gift that clearly identifies the vehicle by its DVLA registration number, chassis number, engine number, make, and model provides the DVLA with the documentary evidence needed to process the change of ownership. The donee will also need to present the Ghana card (National Identification Authority number) of both donor and donee, a valid roadworthy certificate, and valid insurance in the donee's name before the transfer can be completed at the DVLA licensing centre.

For gifts of shares in a listed company on the Ghana Stock Exchange (GSE), the Central Securities Depository (CSD) of Ghana must be notified of the transfer of securities from the donor's CSD account to the donee's CSD account, in addition to the share transfer form and Deed of Gift. The Securities Industry Act 2016 (Act 929) regulates the transfer of listed securities, and the Securities and Exchange Commission (SEC) of Ghana may require disclosure of material gifts of shares in listed companies.

A Deed of Gift in Ghana is needed in the following circumstances.

A Deed of Gift is required when a parent or grandparent wishes to transfer land or a house in Ghana to a child or grandchild as an inter vivos gift, and formal documentary evidence of the transfer is needed for registration with the Lands Commission under the Land Registration Act 2020 (Act 1036).

A Deed of Gift is needed when a donor wishes to give a motor vehicle registered with the Driver and Vehicle Licensing Authority (DVLA) in Ghana to a family member, and the DVLA requires a formal transfer document to update the vehicle registration records and insurance.

A Deed of Gift is required when a shareholder in a company incorporated under the Companies Act 2019 (Act 992) wishes to gift shares to a family member, business partner, or employee, and the company articles require a formal share transfer instrument before the register of members is updated and the Office of the Registrar of Companies (ORC) notified.

A Deed of Gift is needed when an individual in Ghana wishes to make an advance on inheritance — gifting part of an anticipated estate to beneficiaries during the donor's lifetime — to reduce the estate subject to administration under the Administration of Estates Act 1961 (Act 63) and to minimise potential disputes among heirs.

A Deed of Gift is required when property is given as a wedding or engagement gift in Ghana and the parties wish to confirm that the gift is properly documented to avoid disputes about ownership in the event of a future separation or divorce under the Matrimonial Causes Act 1971 (Act 367).

A Deed of Gift is needed when a non-resident Ghanaian sends assets to a family member in Ghana and wishes to document the transfer in a legally recognised instrument that can be relied upon before the Lands Commission, the ORC, or the GRA as evidence of title.

A Deed of Gift is required when a Deed of Donation to a charitable body is not appropriate because the recipient is a private individual rather than an institution, and the parties want a clear written record of the gift that is enforceable before the courts of Ghana.

Parties should execute a Deed of Gift before transferring possession of the gifted property, to confirm that the donor's intention and the terms of the gift are recorded before any dispute can arise.

A Deed of Gift is required when a family property dispute has been resolved and the family head has allocated specific parcels of family land to individual family members as gifts, and each beneficiary requires a formal Deed of Gift registered with the Lands Commission under the Land Registration Act 2020 (Act 1036) as evidence of their individual title, separate from the family's collective holding.

A Deed of Gift is needed when an individual in Ghana wishes to give shares in a private company incorporated under the Companies Act 2019 (Act 992) to a business partner, employee, or family member as a reward or succession planning measure, and the company articles require a formal share transfer instrument accompanied by a board resolution approving the transfer before the register of members is updated and the Office of the Registrar of Companies (ORC) notified.

A Deed of Gift is required when a diaspora Ghanaian returning from the United Kingdom, United States, or another country wishes to formally gift property acquired abroad to a family member in Ghana, and the foreign grant or property document must be accompanied by a Ghana-law Deed of Gift recognised by the Lands Commission for registration purposes.

A valid Deed of Gift in Ghana under the Stamp Duty Act 2005 (Act 689) and the Land Registration Act 2020 (Act 1036) must contain the following essential elements.

Donor and Donee Identification: Full legal name and address of the donor and the donee. For individuals, state the Ghana Card number (National Identification Authority number) or passport number. Where a company is a party, include the company registration number issued by the Office of the Registrar of Companies (ORC) under the Companies Act 2019 (Act 992).

Date of Execution: The date the Deed of Gift is signed in DD/MM/YYYY format, which determines the effective date of the gift, the stamp duty liability, and any Capital Gains Tax assessment by the Ghana Revenue Authority (GRA) under the Income Tax Act 2015 (Act 896).

Description of Gift: A precise and complete description of the property being gifted — for land, state the plot number, block, registration section, the land registration district, and the Lands Commission title number; for a motor vehicle, state the registration number, make, model, year, and chassis number issued by the Driver and Vehicle Licensing Authority (DVLA); for shares, state the company name, number of shares, and share class.

Words of Gift: An operative clause expressly transferring ownership — for example, "the Donor hereby gives and transfers to the Donee, as an absolute and irrevocable gift, all the Donor's right, title, and interest in and to [the gifted property], to hold to the Donee absolutely."

Natural Love and Affection: A recital stating the relationship between the donor and donee and that the gift is made out of natural love and affection, which substitutes for monetary consideration and supports the deed as a voluntary transfer.

Stamp Duty: An acknowledgment that the Deed of Gift is subject to stamp duty under the Stamp Duty Act 2005 (Act 689), section 3, and that the donee will arrange stamping with the Ghana Revenue Authority (GRA) before registration or enforcement.

Title Warranty: A warranty by the donor that they have good and marketable title to the gifted property, that the property is free from undisclosed encumbrances, and that the donor has not previously disposed of the same property to any other party.

Irrevocability: A statement that the gift is irrevocable from the date of delivery, except where specifically provided in the deed or where fraud, undue influence, or incapacity is established before the High Court of Justice, Ghana.

Governing Law: Ghana law, with disputes referred to the High Court of Justice, Ghana.

Forms-legal.com provides this Deed of Gift template as a starting point for Ghana-compliant gift documentation. Donors should consult a legal practitioner enrolled with the Ghana Bar Association and confirm stamp duty and registration requirements before execution.

Additional compliance elements for a Deed of Gift (Ghana) used in Ghana include: Under Ghanaian law, the Data Protection Act 2012 (Act 843) and the Data Protection Commission govern personal data processing. The Marriages Act 1884-1985 (Cap. 127) and Marriages Ordinance (Cap. 127) govern civil marriages. The Intestate Succession Law 1985 (PNDC Law 111) overrides customary succession for specified relatives. The Courts Act 1993 (Act 459) governs court procedures. The Children's Act 1998 (Act 560) governs child welfare. Forms-legal.com provides this template as a starting point for Ghana-compliant documentation. Forms-legal.com provides this template as a starting point for Ghana-compliant gift documentation.

Witness Requirements: The Deed of Gift must be signed by the donor in the presence of at least one independent adult witness who is not a party to the deed and not a beneficiary of the gift. The witness must sign and provide their full name, address, and occupation. For Deeds of Gift involving land registered with the Lands Commission, the Lands Commission may require additional attestation — for example, attestation by a legal practitioner enrolled with the Ghana Bar Association or by a Commissioner for Oaths. If the donor is illiterate, the deed must be read over and explained to them in their own language before execution, and the attestation clause must record this.

Forms-legal.com provides this Deed of Gift template as a starting point for Ghana-compliant gift documentation. Given the stamp duty, Capital Gains Tax, and Lands Commission registration requirements in Ghana, donors and donees should seek legal advice from a practitioner enrolled with the Ghana Bar Association before executing the deed. Any conditions attached to the gift — such as the donor retaining a life interest — should be clearly stated to avoid disputes between the parties and third parties.