Power of Attorney for Land Transactions (Ghana)
Power of Attorney for Land Transactions
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 act on my behalf in connection with the land transaction(s) described in this Power of Attorney.
This Power of Attorney for Land Transactions 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. Description of Land
The land subject to this Power of Attorney is: [Land Description] (the "Property").
2. Powers Granted
The Agent is authorised [Authorised Acts] in respect of the Property, including: (a) executing instruments of sale, transfer, lease, or mortgage under the Land Act 2020 (Act 1036); (b) lodging and withdrawing caveats with the Lands Commission under Act 767; (c) obtaining consent from the relevant stool or skin authority where required; (d) paying stamp duty to the Ghana Revenue Authority (GRA) under the Stamp Duty Act 2005 (Act 689) from the proceeds of the transaction; and (e) doing all other acts necessary or incidental to completing the authorised transaction.
Price limit and restrictions: [Price Limit].
3. 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.
Upon revocation, the Principal shall notify the Lands Commission and all relevant third parties, and shall lodge a copy of the Revocation of Power of Attorney with the Lands Commission in accordance with the Land Act 2020 (Act 1036).
4. Registration with Lands Commission
This Power of Attorney shall be lodged with the Lands Commission as required by Section 124 of the Land Act 2020 (Act 1036) in connection with the registration of any instrument executed by the Agent on behalf of the Principal.
5. Governing Law
This Power of Attorney is governed by the laws of the Republic of Ghana, including the Land Act 2020 (Act 1036) and the Contracts Act 1960 (Act 25).
Execution
IN WITNESS WHEREOF the Principal has executed this Power of Attorney for Land Transactions on [Effective Date].
Principal
________________
Signature
What Is a Power of Attorney for Land Transactions (Ghana)?
A Power of Attorney for Land Transactions in Ghana authorises a named agent to make decisions and sign documents for the principal within the powers it specifies.
The Land Act 2020 (Act 1036) consolidated and reformed Ghana's land law, replacing the Land Title Registration Act 1986 (PNDCL 152), the Conveyancing Decree 1973 (NRCD 175), and several other instruments. Under Act 1036, all interests in land must be registered with the Lands Commission in Accra or the relevant Regional Lands Commission office. Section 1 of Act 1036 establishes that all lands in Ghana vest in the President of the Republic of Ghana on behalf of, and in trust for, the people of Ghana, subject to the customary rights of stool lands, skin lands, family lands, and clan lands. Section 124 of Act 1036 governs the execution of instruments affecting land by an agent acting under a Power of Attorney.
The Lands Commission, established under the Lands Commission Act 2008 (Act 767), is the principal government body responsible for the management of public lands, the registration of land transactions, and the maintenance of the land register in Ghana. A Power of Attorney for Land Transactions must be lodged with the Lands Commission as part of the registration of the underlying land transaction. The Lands Commission operates through its four main divisions: the Land Registration Division, the Survey and Mapping Division, the Land Valuation Division, and the Public Vested Lands Management Division.
Stool lands and skin lands in Ghana are vested in the relevant traditional authority — the stool or skin — in trust for the subjects of the stool or skin under Section 36 of Act 1036 and the relevant provisions of the Constitution of Ghana 1992. Any transaction involving stool land or skin land requires the consent of the stool or skin, acting through the chief and traditional council, in addition to the authorisation of the Principal's Agent under the Power of Attorney.
The Stamp Duty Act 2005 (Act 689), administered by the Ghana Revenue Authority (GRA), imposes stamp duty on instruments affecting land in Ghana, including conveyances, leases, and mortgages. A Power of Attorney for Land Transactions that results in a conveyance, lease, or mortgage being executed by the Agent on behalf of the Principal will attract stamp duty payable to the GRA before the instrument can be registered with the Lands Commission.
The Internal Revenue Act 2000 (Act 592) and the Income Tax Act 2015 (Act 896) impose capital gains tax on gains arising from the disposal of land and buildings in Ghana. The Agent acting under the Power of Attorney for Land Transactions must comply with the Principal's capital gains tax obligations under Act 896 and the regulations administered by the Ghana Revenue Authority (GRA).
When Do You Need a Power of Attorney for Land Transactions (Ghana)?
A Power of Attorney for Land Transactions in Ghana is needed whenever a property owner or buyer cannot attend personally to complete or manage a land transaction and requires a trusted representative to act in their place.
A Power of Attorney for Land Transactions is required when a Ghanaian citizen residing abroad — in the United Kingdom, United States, Canada, Germany, or any other country of the diaspora — owns land in Ghana and needs to authorise a local representative to sell, lease, mortgage, or otherwise deal with that land on their behalf through the Lands Commission.
A Power of Attorney for Land Transactions is needed when an elderly or physically incapacitated property owner cannot travel to Accra or the relevant Regional Lands Commission office to execute instruments of conveyance, lease, or mortgage and wishes to authorise a family member, solicitor, or estate agent to complete the transaction on their behalf.
A Power of Attorney for Land Transactions is required when a corporate body incorporated under the Companies Act 2019 (Act 992) wishes to authorise a specific individual — such as a managing director, legal officer, or external solicitor enrolled with the Ghana Bar Association — to act on its behalf in connection with the acquisition, sale, lease, or mortgage of land registered under Act 1036, without requiring board resolutions to be passed for each individual transaction.
A Power of Attorney for Land Transactions is needed when a property developer or real estate investor acquires multiple parcels of land across different regions of Ghana and wishes to appoint a local agent in each region to manage title registrations, boundary surveys, and dealings with the relevant Regional Lands Commission office.
A Power of Attorney for Land Transactions is required when a bank or other financial institution licensed by the Bank of Ghana (BoG) needs to enforce a mortgage or charge over land registered under Act 1036 on behalf of a principal lender, appointing a receiver or attorney to take possession of and sell the secured property.
A Power of Attorney for Land Transactions is appropriate 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 sell or distribute land forming part of the estate and requires a Power of Attorney from co-administrators or beneficiaries to complete the required transactions with the Lands Commission.
What to Include in Your Power of Attorney for Land Transactions (Ghana)
A valid and enforceable Power of Attorney for Land Transactions in Ghana under Section 124 of the Land Act 2020 (Act 1036) and Part IX of the Contracts Act 1960 (Act 25) must contain 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 registration number issued by the Office of the Registrar of Companies (ORC) under the Companies Act 2019 (Act 992) and the registered office address must be stated, together with the name and title of the authorised officer executing the Power of Attorney.
Identification of the Agent: Full legal name, date of birth, national identification number, residential address, and contact details of the Agent (Attorney-in-Fact). The Agent should be a person of the age of majority under the Age of Majority Act 1972 (Act 420) and of sound mind. For a corporate Agent, the company registration number and the name of the authorised signatory must be stated.
Description of the Land: A precise description of the land or lands in respect of which the Power of Attorney is granted, including: the plot number, block number, and scheme name (where applicable) as shown in the land register of the Lands Commission; the Land Title Certificate number (for registered land) or Site Plan number; the Regional Lands Commission office having jurisdiction; and the approximate area in square metres or hectares confirmed by a licensed surveyor authorised by the Survey and Mapping Division of the Lands Commission.
Specific Powers Granted: A clear statement of the specific acts the Agent is authorised to perform in connection with the land, including: (a) executing instruments of sale, transfer, or conveyance under Act 1036; (b) executing leases for residential or commercial purposes; (c) executing mortgages or charges in favour of banks licensed by the Bank of Ghana (BoG); (d) lodging and withdrawing caveats with the Lands Commission; (e) instructing a licensed valuer appointed by the Land Valuation Division; (f) obtaining consent from the relevant stool or skin authority for transactions involving stool or skin land; and (g) paying stamp duty to the Ghana Revenue Authority (GRA) under the Stamp Duty Act 2005 (Act 689).
Limitations: Any express limitations on the Agent's authority — for example, a minimum or maximum purchase or sale price, a prohibition on mortgaging the property without a further specific authorisation, or a requirement to obtain the Principal's written approval before completing a transaction above a specified value.
Duration and Revocability: The effective date of the Power of Attorney, any specified expiry date, and a statement that the Power of Attorney is revocable by the Principal at any time by delivery of a written Revocation of Power of Attorney to the Agent and notification to the Lands Commission and other relevant parties.
Execution, Witnessing, and Notarisation: Signature of the Principal in the presence of at least two independent adult witnesses, with notarial certification by a Notary Public or Commissioner for Oaths enrolled with the Ghana Bar Association under the Legal Profession Act 1960 (Act 32). The Lands Commission requires a notarised Power of Attorney to be lodged as part of any application for registration of a land transaction executed by an Agent.
Registration with the Lands Commission: Under Section 124 of the Land Act 2020 (Act 1036), an instrument affecting land executed by an Agent under a Power of Attorney must be accompanied by the Power of Attorney (or a certified copy) when lodged for registration with the Lands Commission. The instrument will not be registered without the accompanying Power of Attorney.
Forms-legal.com provides this Power of Attorney for Land Transactions template as a starting point for property owners and buyers in Ghana. The template reflects the requirements of the Land Act 2020 (Act 1036), the Lands Commission Act 2008 (Act 767), the Contracts Act 1960 (Act 25), and the Stamp Duty Act 2005 (Act 689). Principals are strongly encouraged to seek advice from a solicitor enrolled with the Ghana Bar Association before executing this document, given the significant value of land transactions in Ghana.
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Reference this free template in an article, syllabus, or research note:
Forms Legal. (2026). Power of Attorney for Land Transactions (Ghana) (Ghana) [Legal document template]. Forms Legal. https://forms-legal.com/ghana/real-estate/property/power-of-attorney-land-ghana
"Power of Attorney for Land Transactions (Ghana) (Ghana)." Forms Legal, 2026, https://forms-legal.com/ghana/real-estate/property/power-of-attorney-land-ghana.
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}Frequently Asked Questions
Under Section 124 of the Land Act 2020 (Act 1036), a Power of Attorney used to execute an instrument affecting land in Ghana must be lodged with the Lands Commission as part of the registration of the underlying land transaction. The instrument of conveyance, lease, or mortgage executed by the Agent will not be registered by the Lands Commission without the accompanying Power of Attorney (or a certified true copy). The Lands Commission requires the Power of Attorney to be notarised by a Notary Public or Commissioner for Oaths enrolled with the Ghana Bar Association under the Legal Profession Act 1960 (Act 32) before it will accept the document. Where the Power of Attorney is executed by a foreign national outside Ghana, apostille certification by the competent authority of the country of execution is required before the Lands Commission will accept the document. The Power of Attorney should be stamped under the Stamp Duty Act 2005 (Act 689) administered by the Ghana Revenue Authority (GRA) if it relates to a transaction on which stamp duty is payable.
Stool land in Ghana is vested in the relevant traditional stool or skin in trust for the subjects of the stool or skin under Section 36 of the Land Act 2020 (Act 1036) and Article 267 of the Constitution of Ghana 1992. A Power of Attorney can be used by the stool (acting through the paramount chief and traditional council) to authorise a representative to execute instruments affecting stool land on behalf of the stool. However, the consent of the Stool Land Administrator or the Office of the Administrator of Stool Lands (OASL), established under the Office of the Administrator of Stool Lands Act 1994 (Act 481), is required before any disposition of stool land can be completed. The OASL collects and disburses stool land revenue on behalf of the stool and ensures that dispositions of stool land are properly authorised. A private landowner's Power of Attorney for Land Transactions cannot override the customary law requirements for the alienation of stool land. The Lands Commission also reviews the consent documentation when registering transactions involving stool land under Act 1036.
The Stamp Duty Act 2005 (Act 689), administered by the Ghana Revenue Authority (GRA), imposes stamp duty on instruments affecting land in Ghana. The Power of Attorney for Land Transactions itself may attract a fixed stamp duty charge as a legal instrument, but the main stamp duty liability arises from the underlying transaction — the conveyance, lease, or mortgage — executed by the Agent on behalf of the Principal. Stamp duty on conveyances of land is calculated as a percentage of the purchase price or the assessed market value of the land as determined by the Land Valuation Division of the Lands Commission. Stamp duty on leases is calculated by reference to the annual rent and the term of the lease. The Lands Commission will not register a land instrument that has not been properly stamped. Failure to pay stamp duty within the required period attracts penalties and interest under Act 689. The Agent acting under the Power of Attorney for Land Transactions must include in their instructions from the Principal the arrangements for payment of stamp duty from the Principal's funds.
A Power of Attorney for Land Transactions in Ghana is a Special (Limited) Power of Attorney under Part IX of the Contracts Act 1960 (Act 25) that grants the Agent authority specifically in connection with defined land transactions — for example, the sale of a named parcel of land or the lease of a named property. The Agent's authority is strictly limited to the land transaction(s) described in the document and any acts necessarily incidental to completing those transactions. A General Power of Attorney, by contrast, grants the Agent broad authority across all of the Principal's legal, financial, and business affairs. Courts in Ghana will construe the scope of a Special Power of Attorney narrowly: if a power to sell land is granted, that does not automatically include a power to mortgage the same land. The Lands Commission requires the Power of Attorney to expressly authorise the specific act being performed — sale, lease, mortgage, or transfer — and will not accept a General Power of Attorney as sufficient authority for a specific land transaction without satisfying itself that the general authority covers the particular act in question.
When an Agent sells land in Ghana under a Power of Attorney for Land Transactions, the capital gains tax liability falls on the Principal — not the Agent — under the Income Tax Act 2015 (Act 896) and the regulations administered by the Ghana Revenue Authority (GRA). The Agent acts merely as the Principal's representative in executing the transaction. Capital gains tax is charged on the chargeable gain arising from the disposal of land and buildings in Ghana, calculated as the excess of the sale price over the adjusted acquisition cost of the land. The current capital gains tax rate applicable to individuals is set out in the First Schedule to Act 896. The Agent must ensure that the sale proceeds are applied first to satisfy the Principal's capital gains tax liability under Act 896 before remitting the net proceeds to the Principal. The withholding tax provisions under Act 896 may also apply to the sale of land, and the Agent should confirm with the GRA whether withholding tax is required to be deducted at source from the sale proceeds.
A Power of Attorney for Land Transactions in Ghana is revoked by the Principal by delivering a written Revocation of Power of Attorney to the Agent under Section 163 of the Contracts Act 1960 (Act 25). To protect the Principal against third parties relying on the revoked authority, the Principal should also: (i) notify the Lands Commission of the revocation and lodge a copy of the Revocation with the Lands Commission office in whose register the underlying land transaction is recorded; (ii) notify all third parties — including prospective buyers, tenants, banks, and estate agents — who were aware of the Agent's authority; and (iii) publish a notice of revocation in a newspaper of general circulation in Ghana if the Agent's authority was widely known. A Revocation of Power of Attorney for Land Transactions should be notarised before a Notary Public or Commissioner for Oaths enrolled with the Ghana Bar Association to ensure it is accepted by the Lands Commission and other government bodies. The Lands Commission will record the revocation in its register as a caveat or notation against the title, preventing the revoked Agent from completing further transactions affecting the land.
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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