Office Space Lease Agreement (Ghana)
Office Space Lease Agreement
This Office Space Lease Agreement (this "Agreement") is entered into on [Agreement Date] between:
LANDLORD: [Landlord Name], of [Landlord Address] (the "Landlord"); and
TENANT: [Tenant Name], of [Tenant Address] (the "Tenant").
This Agreement is governed by the Rent Act 1963 (Act 220), Section 1, and the Land Act 2020 (Act 1036), together with the Contract Act 1960 (Act 25).
1. Demised Premises
The Landlord hereby leases to the Tenant the office premises described as follows: [Premises Description] (the "Premises").
Net Lettable Area: [Floor Area].
Land Certificate Number (where applicable): [Land Certificate Number].
2. Term
The lease shall be for a term of [Lease Term], commencing on [Commencement Date] and expiring on [Expiry Date], unless terminated earlier in accordance with the terms of this Agreement.
Where the lease term exceeds three years, this Agreement shall be registered at the Lands Commission under Section 49 of the Land Act 2020 (Act 1036). Stamp duty shall be paid to the Ghana Revenue Authority (GRA) under the Stamp Duty Act 2005 (Act 689) prior to registration.
3. Rent and Payments
The Tenant shall pay the Landlord rent at the rate of [Annual Rent], payable [Rent Frequency].
Advance Rent: [Advance Rent] has been paid by the Tenant at the commencement of this Agreement.
Security Deposit: The Tenant has paid a refundable security deposit of [Security Deposit] to be held by the Landlord and returned within 30 days of the expiry of the lease, less any deductions for breach or damage to the Premises.
Withholding Tax: [Withholding Tax Basis]. The corporate Tenant's obligation to deduct and remit withholding tax at 8% on rent is imposed by Section 116 of the Income Tax Act 2015 (Act 896). Withholding tax certificates shall be provided to the Landlord within 30 days of each deduction for credit against the Landlord's income tax liability with the Ghana Revenue Authority (GRA).
Service Charge: The Tenant shall pay a monthly service charge of [Service Charge] for shared building services including security, cleaning of common areas, and generator fuel. The service charge is separate from rent and not subject to rent review.
4. Permitted Use
The Tenant shall use the Premises solely for the following purpose: [Permitted Use]. The Tenant shall not use the Premises for any other purpose without the prior written consent of the Landlord.
The Tenant shall comply with all applicable laws and regulations governing the use of the Premises, including planning requirements of the relevant Metropolitan Assembly (Accra Metropolitan Assembly or Kumasi Metropolitan Assembly) and environmental requirements of the Environmental Protection Agency (EPA) of Ghana.
5. Repairs and Alterations
The Landlord shall maintain the structural integrity of the building, the roof, external walls, and main services in good repair and condition throughout the lease term, in accordance with Section 17 of the Rent Act 1963 (Act 220).
The Tenant shall maintain the interior of the Premises in good and tenantable repair and condition, fair wear and tear excepted.
The Tenant shall not make any structural alterations to the Premises without the prior written consent of the Landlord. All approved alterations shall be carried out by qualified contractors and at the Tenant's cost.
6. Assignment and Subletting
The Tenant shall not assign this Agreement or sublet the whole or any part of the Premises without the prior written consent of the Landlord, such consent not to be unreasonably withheld. Any assignment or sublease requires OASL consent where the Premises are situated on stool land, in accordance with Article 267 of the Constitution of Ghana 1992 and the Administrator of Stool Lands Act 1994 (Act 481).
7. Termination
Either party may terminate this Agreement upon one full rent payment period's written notice to the other party, where the tenancy is periodic.
The Landlord may terminate this Agreement immediately upon written notice if the Tenant fails to pay rent within 30 days of the due date or commits a material breach that is not remedied within 21 days of written notice.
8. Governing Law and Disputes
This Agreement is governed by the laws of the Republic of Ghana, including the Rent Act 1963 (Act 220), the Land Act 2020 (Act 1036), and the Contract Act 1960 (Act 25).
Any dispute arising out of or in connection with this Agreement shall be referred to: [Dispute Resolution].
Signatures
IN WITNESS WHEREOF the Landlord and Tenant have executed this Office Space Lease Agreement on the date first written above.
Landlord
________________
Signature
Tenant
________________
Signature
What Is a Office Space Lease Agreement (Ghana)?
An Office Space Lease Agreement in Ghana records the terms on which a tenant occupies premises, including payment, repairs and notice requirements.
The Rent Act 1963 (Act 220) is the principal legislation governing landlord and tenant relations in Ghana. Section 1 of Act 220 defines the scope of the Act and its application to both residential and commercial premises. Section 17 of Act 220 sets out the obligations of a landlord to maintain the structural integrity and habitability of the demised premises. Section 25 of Act 220 governs rent increases and requires that any rent increase complies with the prescribed notice period. The Rent Control Department, operating under the Ministry of Works and Housing, administers Act 220 and provides mediation services for landlord-tenant disputes involving premises below the prescribed rent threshold. For high-value commercial leases above the threshold, disputes are typically resolved by the High Court (Commercial Division) in Accra.
The Land Act 2020 (Act 1036) governs the creation of interests in land in Ghana. Under Section 49 of Act 1036, a lease of land for a term exceeding three years must be in writing and must be registered at the Lands Commission under the Land Title Registry to be enforceable against third parties. An office space lease for a term of more than three years is therefore a registrable instrument under Act 1036. The stamp duty applicable to a commercial lease is assessed under the Stamp Duty Act 2005 (Act 689) and must be paid to the Ghana Revenue Authority (GRA) before the lease can be registered. Stamp duty for leases is calculated as a percentage of the annual rent or the total consideration over the lease term, at rates prescribed by the GRA.
Ghana's commercial real estate market is concentrated in the Greater Accra Region, particularly in the central business districts of Accra (Airport City, Cantonments, Ridge, Osu, and the Central Business District), and in Kumasi in the Ashanti Region. Commercial office space in Ghana is typically let by property development companies, building owners, and real estate investment companies regulated by the Securities and Exchange Commission (SEC Ghana) where they operate collective investment schemes in real estate. The Ghana Real Estate Developers Association (GREDA) is the principal industry body for the real estate sector. Professional property managers in Ghana are increasingly being accredited through the Ghana Institution of Surveyors (GhIS) and the Real Estate Agency Act 2020 (Act 1047), which introduced licensing requirements for estate agents.
The Real Estate Agency Act 2020 (Act 1047) requires all persons conducting real estate brokerage or agency services in Ghana — including enabling the letting of commercial office space — to hold a valid licence issued by the Real Estate Agency Council (REAC). An unlicensed agent involved in an office space lease transaction may not enforce commission claims through the courts. Landlords and tenants engaging estate agents to negotiate commercial lease terms should verify the agent's REAC licence number before entering into agency agreements.
The Income Tax Act 2015 (Act 896) imposes withholding tax obligations on rent paid to a resident landlord in Ghana. Under Section 116 of Act 896, a company paying rent for commercial office premises is required to withhold tax at the rate of 8% on each rent payment and remit the withheld amount to the Ghana Revenue Authority (GRA) within fifteen days of deduction. The landlord accounts for the withheld amount as a tax credit against the landlord's income tax liability for the year. The Office Space Lease Agreement should expressly address which party bears withholding tax to avoid disputes about gross versus net rent obligations.
When Do You Need a Office Space Lease Agreement (Ghana)?
The Office Space Lease Agreement in Ghana is required whenever a business, organisation, or individual intends to occupy commercial office premises in Ghana as a tenant under a formal landlord-tenant arrangement governed by the Rent Act 1963 (Act 220) and the Land Act 2020 (Act 1036).
The agreement is needed when a company incorporated under the Companies Act 2019 (Act 992) and registered with the Office of the Registrar of Companies (ORC) leases office premises for its principal place of business, registered office, or operational branch in Ghana. The Companies Act 2019 (Act 992) requires every company to have a registered office in Ghana at which statutory notices may be served, making a formal lease essential for compliance.
The agreement is required when a foreign company registered under Act 992 as an external company, or a foreign enterprise registered with the Ghana Investment Promotion Centre (GIPC) under the GIPC Act 2013 (Act 865), establishes a Ghana office and needs documentary evidence of its business address for regulatory, banking, and tax registration purposes with the Ghana Revenue Authority (GRA).
The agreement is needed when a professional services firm — including a law firm enrolled with the Ghana Bar Association, an accountancy firm registered with the Institute of Chartered Accountants Ghana (ICAG), or a consulting firm — enters into a medium-term or long-term commitment to occupy office premises in Accra or Kumasi.
The agreement is required when the parties to an informal or short-term office occupation arrangement wish to formalise their relationship to protect both the landlord's right to receive rent and the tenant's security of tenure, particularly where the tenant is investing significantly in fitting out the office space.
The agreement is needed when a lease term exceeds three years and must be registered at the Lands Commission under Section 49 of the Land Act 2020 (Act 1036), as an unregistered lease of more than three years is not enforceable against a bona fide purchaser of the landlord's interest who acquires without notice of the lease.
The agreement is required when a bank or financial institution licensed by the Bank of Ghana (BoG) requires a tenant to produce a signed lease agreement as proof of business premises for the purposes of opening a corporate bank account or satisfying Know Your Customer (KYC) requirements under the Anti-Money Laundering Act 2020 (Act 1044).
What to Include in Your Office Space Lease Agreement (Ghana)
A valid and enforceable Office Space Lease Agreement in Ghana under the Rent Act 1963 (Act 220) and the Land Act 2020 (Act 1036) must contain the following essential elements.
Parties: Full legal names, addresses, and identification of the landlord (lessor) and the tenant (lessee). Where either party is a company registered under the Companies Act 2019 (Act 992), the company registration number and registered office address must be stated. The Ghana Card number or passport number of each individual signatory must be provided for stamp duty and registration purposes.
Premises Description: A precise description of the office premises being leased, including the building name (if any), floor, suite or unit number, street address, district, city, and region in Ghana. Where the building is on registered land, the Land Certificate number and the plot number from the Lands Commission register should be quoted. The net lettable area in square metres should be stated.
Lease Term: The commencement date and expiry date of the lease, expressed as a fixed term — for example, two years from 1 March 2026 to 28 February 2028. Where the lease term exceeds three years, the agreement must be registered at the Lands Commission under Section 49 of the Land Act 2020 (Act 1036).
Rent and Review: The annual rent in Ghana cedis (GHS), the payment frequency (monthly, quarterly, or annually), the due date for rent payments, and the account details of the landlord for payment. Commercial leases in Ghana commonly require advance payment of one to three years' rent. Rent review provisions should specify the review date, the review mechanism (open market rent, Consumer Price Index, or fixed percentage), and any caps or collars applicable to increases.
Withholding Tax: A clause specifying whether rent is stated gross (before withholding tax) or net (after withholding tax deduction), the party responsible for remitting withholding tax at 8% to the Ghana Revenue Authority (GRA) under Section 116 of the Income Tax Act 2015 (Act 896), and the obligation to provide withholding tax certificates.
Service Charge and Utilities: A schedule of service charges payable by the tenant for shared building services (security, cleaning, electricity for common areas, generator fuel), and the arrangement for utility connections (electricity from the Electricity Company of Ghana (ECG), water from the Ghana Water Company Limited (GWCL), and telecommunications).
Permitted Use: A statement restricting the use of the premises to office purposes only, with sub-restrictions on activities that would violate environmental or planning regulations administered by the Environmental Protection Agency (EPA) or the relevant metropolitan assembly (e.g. Accra Metropolitan Assembly or Kumasi Metropolitan Assembly).
Repairs and Alterations: Allocation of responsibility for structural repairs (landlord) and internal decoration and maintenance (tenant), and the procedure for obtaining landlord consent before making alterations to the premises.
Registration and Stamp Duty: The party responsible for registering the lease at the Lands Commission under Act 1036 and for paying stamp duty to the Ghana Revenue Authority (GRA) under the Stamp Duty Act 2005 (Act 689).
Dispute Resolution: A clause providing for disputes to be referred first to the Rent Control Department for leases within its jurisdiction, and otherwise to arbitration under the Alternative Dispute Resolution Act 2010 (Act 798) administered by the Ghana Arbitration Centre, or to the High Court (Commercial Division) in Accra.
Forms-legal.com provides this Office Space Lease Agreement as a starting point for commercial property transactions in Ghana. Given the stamp duty, registration, and withholding tax obligations applicable to commercial leases under Act 1036, Act 689, and Act 896, parties should seek advice from a solicitor enrolled with the Ghana Bar Association before executing a lease for significant office premises.
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year = {2026},
howpublished = {\url{https://forms-legal.com/ghana/real-estate/commercial/office-space-lease-ghana}},
note = {Free legal document template}
}Also available for these jurisdictions:
Frequently Asked Questions
An office space lease in Ghana with a term exceeding three years must be registered at the Lands Commission under Section 49 of the Land Act 2020 (Act 1036) to be enforceable against third parties. An unregistered lease of more than three years is valid between the landlord and tenant themselves, but it will not be enforceable against a bona fide purchaser of the landlord's interest who takes the property without actual notice of the lease. To register the lease, the parties must first pay stamp duty to the Ghana Revenue Authority (GRA) under the Stamp Duty Act 2005 (Act 689), calculated on the annual rent or total consideration. After payment of stamp duty, the executed lease and the stamp duty certificate are submitted to the Land Title Registry at the Lands Commission with the landlord's Land Certificate and a survey plan. The Lands Commission then registers the lease as an encumbrance on the landlord's title and issues a Land Certificate noting the lease. Leases of three years or less are typically not registered but should still be in writing to be enforceable under the Contract Act 1960 (Act 25).
Advance rent payment is a well-established practice in the Ghanaian commercial property market, where landlords typically require tenants to pay one to three years' rent in advance at the commencement of an office space lease. This practice developed in response to currency depreciation risks and the difficulty of enforcing rent payment obligations through the courts. Section 25 of the Rent Act 1963 (Act 220) imposes restrictions on the advance rent that a landlord may demand for residential premises regulated under Act 220, but high-value commercial office leases are generally outside the Rent Control Department's regulated threshold and are instead governed by the freely negotiated terms of the Office Space Lease Agreement. Tenants negotiating office leases in Accra or Kumasi should seek to limit advance rent to a maximum of two years and to include a rent review mechanism indexed to the Consumer Price Index or the Bank of Ghana's published inflation rate to protect against disproportionate increases at renewal.
Under Section 116 of the Income Tax Act 2015 (Act 896), a company or business entity paying rent for commercial premises in Ghana is legally obligated to withhold tax at 8% on each rent payment and remit it to the Ghana Revenue Authority (GRA) within fifteen days of the end of the month in which the deduction was made. The obligation to withhold and remit falls on the tenant-payer, not the landlord-recipient. The landlord receives rent net of the 8% withholding tax and credits the withheld amount against the landlord's annual income tax liability assessed by the GRA. The Office Space Lease Agreement should clearly state whether the agreed rent figure is the gross amount (from which the tenant will deduct 8%) or the net amount (the amount the landlord will receive after deduction). Ambiguity on this point commonly leads to disputes between landlords and corporate tenants in Accra. The GRA provides guidance on withholding tax obligations through its Large Taxpayer Office (LTO) for large corporate tenants and its Medium Taxpayer Office (MTO) for medium-sized businesses.
A tenant of commercial office premises in Ghana has the right to require the landlord to comply with the maintenance obligations established by Section 17 of the Rent Act 1963 (Act 220) and any express repair covenants in the Office Space Lease Agreement. Where the landlord fails to maintain the structural integrity of the building, repair the roof, or attend to defects that render the premises unfit for office use, the tenant may: (i) serve written notice on the landlord specifying the defects and requiring remediation within a reasonable time; (ii) if the landlord fails to act, apply to the Rent Control Department or the High Court (Commercial Division) for an order compelling the landlord to carry out repairs; (iii) in appropriate cases, carry out urgent repairs and deduct the reasonable cost from future rent payments, where the lease expressly or impliedly permits this remedy; or (iv) treat serious ongoing disrepair as a repudiation of the lease and terminate the agreement, claiming damages for loss of business and relocation costs. The Alternative Dispute Resolution Act 2010 (Act 798) provides a faster mediation route for commercial lease disputes before formal court proceedings.
The notice required to terminate a commercial office space lease in Ghana depends on the terms of the Office Space Lease Agreement and the provisions of the Rent Act 1963 (Act 220). For a fixed-term lease, the lease terminates automatically on the expiry date without further notice, unless the parties have agreed on a renewal option. If the landlord wishes to prevent a holdover tenancy after expiry, the landlord should serve written notice before the expiry date confirming that the tenancy will not be renewed. Where a commercial lease is periodic — monthly, quarterly, or annually — the period of notice required to terminate the tenancy is prescribed by the Rent Act 1963 (Act 220) and, for commercial premises, is typically equivalent to one full rent payment period. For monthly tenancies, one month's written notice is required; for quarterly tenancies, three months' notice. Where the lease contains a break clause allowing either party to terminate early, the break clause procedure must be followed precisely or the notice will be ineffective. Disputes about the validity of termination notices for office space leases may be referred to the High Court (Commercial Division) in Accra.
A tenant of office space in Ghana may sublease part or all of the demised premises to a subtenant only if the Office Space Lease Agreement expressly permits subleasing or if the landlord grants written consent to the sublease. The Land Act 2020 (Act 1036) does not prohibit subleases in principle, but the Rent Act 1963 (Act 220) and general landlord-tenant law in Ghana require the head tenant to obtain the head landlord's prior written consent before granting any sublease. Where the head lease is itself derived from a stool land grant, the sublease may also require consent from the Office of the Administrator of Stool Lands (OASL) under Article 267 of the Constitution of Ghana 1992. The subtenant's rights are subordinate to the head tenant's rights and will terminate automatically if the head lease is terminated. For this reason, subtenants of office space in Accra or Kumasi should conduct thorough due diligence on the head lease before taking a sublease, including verifying the head lease registration at the Lands Commission and confirming that no rent arrears or OASL consent issues affect the head tenant's interest.
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
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