Land Deed of Gift (Ghana)

A Land Deed of Gift in Ghana evidences a donor's intention to give an asset and the donee's acceptance of it.

The Lands Commission, established under the Lands Commission Act, 2008 (Act 767), is the principal state body responsible for the management and registration of public and vested land, the registration of private land transactions, and the maintenance of the land register in Ghana. A Land Deed of Gift must be executed and then submitted to the Lands Commission for assessment of stamp duty under the Stamp Duty Act, 2005 (Act 689), stamping, and registration under PNDCL 152 to be effective against third parties and to transfer legal title from the donor to the donee. An unregistered Deed of Gift is binding between the donor and donee as a matter of contract and equity, but it is not enforceable against a subsequent purchaser or mortgagee who acquires an interest in the land for value and without notice of the gift.

Gifts of land in Ghana arise in several common contexts: a parent or grandparent giving land to a child or grandchild as a gift during their lifetime, as an advance on their inheritance under the Intestate Succession Law, 1985 (PNDC Law 111); a stool, skin, clan, or family making an allocation of customary land to an individual member for residential or farming use; a person of means donating land to a church, mosque, school, or non-governmental organisation registered with the Department of Social Welfare for community purposes; and a spouse transferring land to the other spouse as part of a matrimonial arrangement. In each case, the Deed of Gift provides a written, registrable instrument that clearly records the transfer and protects the donee's title.

A Land Deed of Gift in Ghana differs from a Will, which takes effect only upon the donor's death and is governed by the Wills Act, 1971 (Act 360) and the Administration of Estates Act, 1961 (Act 63); from a Land Sale Agreement, which involves consideration paid by the buyer; and from a Transfer Certificate, which is the instrument used by the Lands Commission to record a change of registered owner. A Deed of Gift is an inter vivos (lifetime) instrument that takes immediate effect upon execution and registration, whereas a Will defers the transfer until death.

The Ghana Revenue Authority (GRA) administers stamp duty under the Stamp Duty Act, 2005 (Act 689) and capital gains tax under the Income Tax Act, 2015 (Act 896) on gifts of land in Ghana. Stamp duty on a Deed of Gift is assessed by the GRA on the market value of the land gifted, at the applicable ad valorem rate. Capital gains tax implications may arise for the donor if the land has increased in value since the donor acquired it. The donee should obtain an independent property valuation from a valuer accredited by the Ghana Institution of Surveyors (GhIS) before the GRA assessment is submitted.

A Land Deed of Gift in Ghana is required in each of the following circumstances where land is to be transferred from a donor to a donee without monetary consideration.

A Land Deed of Gift is needed when a parent or other family member wishes to give land situated in Ghana to a child, sibling, or other relative as a lifetime gift, to advance the donee's inheritance or to enable them to build a home. The Deed of Gift is essential to transfer legal title from the donor to the donee and to prevent future disputes among family members about the ownership of the gifted land.

A Land Deed of Gift is required when a stool, skin, clan, or family that holds customary land in Ghana formally allocates a plot of land to an individual member as an outright gift, in accordance with customary law and the customary land governance provisions of the Land Act, 2020 (Act 1036), with the transaction recorded in writing and submitted to the relevant customary land secretariat and the Lands Commission.

A Land Deed of Gift is needed when a person of means donates land to a religious institution, educational establishment, or non-governmental organisation (NGO) registered under the Registrar General's Department for the construction of a place of worship, school, clinic, or other community facility in Ghana.

A Land Deed of Gift is required when a spouse in Ghana transfers land or a property interest to the other spouse as part of a matrimonial arrangement or reconciliation, and both parties wish to formalise the transfer in a written instrument that can be registered at the Lands Commission and relied upon in future matrimonial proceedings under the Matrimonial Causes Act, 1971 (Act 367).

Parties should execute the Deed of Gift before submitting it to the GRA for stamp duty assessment and then to the Lands Commission for registration. Forms-legal.com provides this template as a starting point for Ghana-compliant land gift documentation.

Parties in Ghana should prepare a Land Deed of Gift (Ghana) proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. Under the Land Act 2020 (Act 1036), the Lands Commission manages land registration in Ghana. Section 43 of the Land Act 2020 governs leases of stool and skin lands. The Office of the Administrator of Stool Lands (OASL) manages stool land revenue under Article 267 of the Constitution of Ghana 1992. The Land Court (High Court division) adjudicates land disputes. The Stamp Duty Act 2005 (Act 689) imposes duty on property instruments. Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.

A valid Land Deed of Gift in Ghana under the Land Act, 2020 (Act 1036) and the Land Title Registration Act, 1986 (PNDCL 152) must contain the following essential elements.

Parties: Full legal names, addresses, and Ghana Card national identification numbers of the donor and the donee. Where the donor is a stool, skin, clan, or family, the name of the customary authority and the names and titles of the authorised representatives must be stated, together with the resolution of the customary authority approving the gift.

Description of the Land: A precise legal description of the land being gifted, including: the plot number; the survey plan reference and the licensed surveyor's details; the area in acres, hectares, or square metres; the boundaries identified by compass bearings and adjoining owners; the Lands Commission title certificate or indenture reference number; and the GPS coordinates or physical address in Ghana's district and region.

Nature of Interest Gifted: A clear statement of the interest being transferred — freehold title, leasehold interest (specifying the term and the ground rent), or customary land right — in compliance with the land tenure categories recognised by the Land Act, 2020 (Act 1036).

Gift Declaration: An express statement by the donor that the land is given freely, voluntarily, and unconditionally as a gift, without any monetary consideration from the donee, and that the donor has good and marketable title to the land and the right to make the gift.

Acceptance by Donee: The donee's signed acceptance of the gift, acknowledging receipt of the land and agreeing to comply with any lawful conditions attached to the gift (for example, a condition that the donee must use the land for residential purposes only).

Witnesses: Signatures of at least two adult witnesses, complying with the execution requirements for land instruments under the Land Act, 2020 (Act 1036) and the Evidence Act, 1975 (NRCD 323).

Stamp Duty Declaration: A declaration of the market value of the land for stamp duty assessment purposes, to be verified by the Ghana Revenue Authority (GRA) and the Ghana Institution of Surveyors (GhIS) accredited valuer before the Deed is stamped.

Lands Commission Registration: An acknowledgment that the Deed of Gift will be submitted to the Lands Commission for registration under PNDCL 152, with the parties' consent to the registration process. Forms-legal.com provides this template as a starting point for Ghana-compliant land gift documentation.

Additional compliance elements for a Land Deed of Gift (Ghana) used in Ghana include: Under the Land Act 2020 (Act 1036), the Lands Commission manages land registration in Ghana. Section 43 of the Land Act 2020 governs leases of stool and skin lands. The Office of the Administrator of Stool Lands (OASL) manages stool land revenue under Article 267 of the Constitution of Ghana 1992. The Land Court (High Court division) adjudicates land disputes. The Stamp Duty Act 2005 (Act 689) imposes duty on property instruments. Forms-legal.com provides this template as a starting point for Ghana-compliant documentation.