Stamp Duty Declaration Form (Ghana)

A Stamp Duty Declaration Form in Ghana sets out the facts the maker formally declares for the purpose it serves.

Section 3 of the Stamp Duty Act 2005 (Act 689) provides that certain instruments executed in Ghana, or relating to property or matters in Ghana, are subject to stamp duty at rates specified in the First Schedule to Act 689. The Stamp Duty Declaration Form in Ghana is the instrument by which the transaction parties disclose the consideration — typically the purchase price, rent, or value — which determines the quantum of stamp duty payable on the instrument. The GRA uses the declared consideration and the applicable rate from the First Schedule to issue the formal Stamp Duty Assessment Form setting out the total duty payable.

The principal categories of instruments subject to stamp duty under the Stamp Duty Act 2005 (Act 689) in Ghana include: conveyances and transfers of land and buildings under the Land Act 2020 (Act 1036) registered with the Lands Commission under the Lands Commission Act 2008 (Act 767); leases of land or property with a premium or annual rent above the prescribed threshold; mortgages and charges over property registered with the Collateral Registry under the Borrowers and Lenders Act 2020 (Act 1052); share transfer instruments under the Companies Act 2019 (Act 992); partnership agreements; loan agreements above a prescribed value; and certain court orders relating to property made by the High Court of Ghana.

The Lands Commission, established under the Lands Commission Act 2008 (Act 767), routinely requires evidence of stamp duty payment before registering title to land or property under the Land Act 2020 (Act 1036). The Land Title Registry in Accra, operated by the Lands Commission, accepts stamped instruments for registration only. An unstamped instrument — even if properly executed by the parties — will not be accepted for title registration, meaning the purchaser cannot obtain a registered title to the land until stamp duty has been paid and the instrument has been physically or electronically endorsed by the GRA.

Under Section 17 of Act 689, an unstamped instrument is inadmissible in evidence before the courts of Ghana — including the High Court (Commercial Division), the High Court (Land Division), and the Court of Appeal — and is not accepted for registration by the Lands Commission. The parties to a dutiable instrument must therefore obtain the stamp duty assessment and pay the duty before the instrument is used in court proceedings or presented for land registration. A stamp duty receipt issued by GRA together with the stamped instrument serves as conclusive proof of payment.

The Ghana Revenue Authority (GRA) administers all taxes in Ghana under the Revenue Administration Act 2016 (Act 915) and the Ghana Revenue Authority Act 2009 (Act 791). The GRA's Domestic Tax Revenue Division handles stamp duty assessments, and the GRA Large Taxpayer Office (LTO) in Accra handles high-value transactions above a prescribed threshold. Forms-legal.com provides this Stamp Duty Declaration Form template to assist property owners, conveyancers enrolled with the Ghana Bar Association, and businesses in Ghana in fulfilling their stamp duty declaration obligations accurately and within the 30-day presentation window prescribed by Act 689.

The GRA's Domestic Tax Revenue Division maintains a central register of stamp duty assessments issued under the Stamp Duty Act 2005 (Act 689), which is cross-referenced with registration data from the Lands Commission under the Land Act 2020 (Act 1036), the Collateral Registry under the Borrowers and Lenders Act 2020 (Act 1052), and the Office of the Registrar of Companies (ORC) at the Registrar-General's Department (RGD). This cross-referencing enables the GRA to detect under-declaration of consideration and non-stamping of dutiable instruments across the formal property and financial markets in Ghana.

A Stamp Duty Declaration Form accurately completed and submitted on time provides legal certainty for all parties to the transaction. Once GRA has stamped the instrument and issued the assessment form confirming payment, the instrument becomes admissible in evidence before the courts of Ghana under Section 17 of the Stamp Duty Act 2005 (Act 689) and is accepted for registration by the Lands Commission under the Land Act 2020 (Act 1036) and by the Collateral Registry under the Borrowers and Lenders Act 2020 (Act 1052). The stamp duty receipt issued by GRA together with the stamped instrument serves as conclusive proof of payment for all subsequent legal and registration purposes.

The Stamp Duty Declaration Form in Ghana is needed whenever a party executes a dutiable instrument under the Stamp Duty Act 2005 (Act 689) and must present that instrument to the Ghana Revenue Authority (GRA) for assessment of stamp duty within 30 days of execution.

The form is required when parties execute a sale and purchase agreement or conveyance for the transfer of land, a building, or an interest in property in Ghana. The Lands Commission requires evidence of stamp duty payment before registering the transfer of title under the Land Act 2020 (Act 1036). Without a stamped instrument, the buyer cannot obtain a registered title and the transaction is at risk of being unenforceable as against third parties who acquire the same property without notice of the earlier unregistered transfer.

The form is needed when parties enter into a lease of land or property in Ghana with a premium or annual rent above the threshold prescribed in the First Schedule to Act 689. Commercial leases for office space on the Oxford Street (Osu) corridor in Accra, retail premises at Accra Mall or West Hills Mall, and industrial leases in Tema Free Zones typically attract stamp duty at rates specified in the First Schedule.

The form is required when a mortgage or charge over property in Ghana is created in favour of a lender — such as a bank licensed by the Bank of Ghana (BoG) under the Banks and Specialised Deposit-Taking Institutions Act 2016 (Act 930) — and the mortgage instrument must be registered with the Collateral Registry established under the Borrowers and Lenders Act 2020 (Act 1052). Stamp duty must be paid on the mortgage instrument before it is accepted for registration by the Collateral Registry.

The form is needed when shares in a company incorporated under the Companies Act 2019 (Act 992) and registered with the Office of the Registrar of Companies (ORC) at the Registrar-General's Department (RGD) are transferred under a share transfer instrument. The ORC may require evidence of stamp duty payment when recording a share transfer in the company register, particularly for transactions above a material value threshold.

The form is also needed when a power of attorney, partnership agreement, or loan agreement above the prescribed value is executed and must be presented to GRA for stamping. Parties should confirm with GRA whether their specific instrument type is dutiable and at what rate before executing the instrument, to plan for the stamp duty cost as part of the transaction budget. Parties must submit the declaration to the GRA Domestic Tax Revenue Division within 30 days of execution to avoid late payment surcharges under Section 12 of Act 689.

The form is also required when a company being wound up under the Companies Act 2019 (Act 992) transfers its assets to shareholders or creditors under instruments that constitute dutiable transactions under the Stamp Duty Act 2005 (Act 689). The liquidator appointed by the High Court of Ghana under Act 992 is responsible for confirming that all dutiable instruments executed in the course of the winding up are properly stamped before being presented to the Office of the Registrar of Companies (ORC) or the Lands Commission for registration.

Parties must submit the declaration to the GRA Domestic Tax Revenue Division within 30 days of execution of the instrument to avoid late payment surcharges under Section 12 of the Stamp Duty Act 2005 (Act 689). For instruments executed in multiple counterparts by parties in different locations, the date of execution is the date on which the last party signed, and the 30-day period runs from that date.

A correctly completed Stamp Duty Declaration Form in Ghana under the Stamp Duty Act 2005 (Act 689) must contain the following essential elements.

Nature of Instrument: A clear description of the type of dutiable instrument being declared — for example, a conveyance of land, a lease, a mortgage, a share transfer instrument, or a partnership agreement. The nature of the instrument determines which rate in the First Schedule to Act 689 applies to the transaction. Misdescribing the instrument type to attract a lower duty rate constitutes a tax offence under the Revenue Administration Act 2016 (Act 915).

Parties to the Instrument: The full legal names, addresses, and Taxpayer Identification Numbers (TINs) of all parties to the instrument — for example, the vendor and purchaser in a conveyance, the lessor and lessee in a lease, or the mortgagor and mortgagee in a mortgage. Where a party is a company incorporated under the Companies Act 2019 (Act 992) and registered with the Office of the Registrar of Companies (ORC), the company registration number and the company TIN issued by the GRA should both be stated. TINs are mandatory for all GRA transactions under the Revenue Administration Act 2016 (Act 915).

Description of Property or Subject Matter: A precise description of the property or subject matter of the instrument. For land transactions, this must include the plot number, block number, the Land Title Certificate number or Indenture reference, the Land Registry area, the GPS address assigned under the Ghana Post GPS system, and the stated area in acres, square metres, or square feet. For share transfers, the number and class of shares being transferred and the name and registration number of the company should be stated clearly.

Consideration: The total consideration declared by the parties — the purchase price, the rent, the loan amount, or the agreed value of the instrument. The consideration is the primary basis on which the GRA calculates the stamp duty payable under the rate schedule in the First Schedule to Act 689. Parties must declare the true open market consideration; under-declaration of consideration to reduce stamp duty is a tax offence under the Revenue Administration Act 2016 (Act 915) and the Stamp Duty Act 2005 (Act 689), attracting penalties, surcharges, and possible prosecution.

Date of Execution: The date on which the instrument was executed by all parties. The stamp duty declaration must be submitted to GRA within 30 days of execution to avoid late payment penalties under Section 12 of Act 689. For instruments executed in multiple counterparts by parties in different locations, the date of execution is the date on which the last party signed.

GRA Taxpayer Identification Number (TIN): The TIN of each party to the instrument, issued by the Ghana Revenue Authority (GRA). The TIN is linked to the Ghana Card number for individual taxpayers (National Identification Authority — NIA) and to the company registration number for corporate entities registered with the Office of the Registrar of Companies (ORC). All parties to a dutiable instrument must hold a valid GRA TIN. TINs can be obtained at any GRA service centre, through the GRA e-services portal, or at the GRA desk located at the Lands Commission in Accra.

Declaration: A signed declaration by the declaring party confirming that the information provided accurately reflects the true consideration and nature of the instrument, and acknowledging that making a false declaration is an offence under both the Revenue Administration Act 2016 (Act 915) and the Stamp Duty Act 2005 (Act 689), attracting criminal liability and recovery of any underpaid duty with surcharges.

Forms-legal.com provides this Stamp Duty Declaration Form template as a practical resource for property owners, conveyancers enrolled with the Ghana Bar Association, and businesses in Ghana. The completed form should be submitted to the GRA Domestic Tax Revenue Division at the nearest GRA office or through the GRA e-services portal, together with the original executed instrument and supporting identification documents, within 30 days of execution.

Forms-legal.com provides this Stamp Duty Declaration Form template as a practical resource for property owners, conveyancers enrolled with the Ghana Bar Association, and businesses in Ghana. The completed form should be submitted to the GRA Domestic Tax Revenue Division at the nearest GRA office or through the GRA e-services portal, together with the original executed instrument and supporting identification documents, within 30 days of execution. Retaining the GRA assessment notice, payment receipt, and stamped instrument for a minimum of seven years is advisable for audit purposes under the Revenue Administration Act 2016 (Act 915) and the Income Tax Act 2015 (Act 896).

Late Submission Explanation: Where the declaration is being submitted after the 30-day window prescribed by the Stamp Duty Act 2005 (Act 689), the form should include a brief written explanation of the reasons for the delay. The Ghana Revenue Authority (GRA) uses this explanation when calculating the applicable surcharge under Section 12 of Act 689 and may exercise discretion in cases of genuine hardship or administrative error. Providing a clear explanation does not waive the surcharge but demonstrates good faith compliance and may support an application to the GRA Commissioner-General for reduction of the surcharge under the Revenue Administration Act 2016 (Act 915).