Stool Land Revenue Sharing Agreement (Ghana)

A Stool Land Revenue Sharing Agreement in Ghana records the obligations the parties accept and the terms governing their arrangement.

Stool lands are a unique category of land in Ghana's land tenure system. Under Article 267(1) of the Constitution of Ghana 1992, all stool lands in Ghana are vested in the appropriate stool on behalf of, and in trust for, the subjects of the stool — the traditional community — in accordance with customary law and usage. Article 267(2) provides that the management of stool lands is governed by the Office of the Administrator of Stool Lands, established by Act 481. The Administrator of Stool Lands is responsible for the collection of all revenues — including ground rents, concession fees, royalties, and compensation payments — accruing from stool lands.

The constitutional revenue-sharing formula under Article 267(6) of the Constitution of Ghana 1992 prescribes that stool land revenues must be distributed as follows: 25% to the stool through the traditional authority for the maintenance of the stool in keeping with its status; 20% to the traditional authority; and 55% to the District Assembly within the area of authority of which the stool lands are situated. This formula was amended by the Administration of Stool Lands (Amendment) Act 2016 and the applicable percentages may be subject to further legislative revision.

The Land Act 2020 (Act 1036) consolidates Ghana's land laws and governs the administration, management, and registration of all categories of land in Ghana, including stool lands, family lands (abusua lands), skin lands (in northern Ghana), and vested lands. The Lands Commission, established under the Lands Commission Act 2008 (Act 767), administers the land register and supports land transactions including the grant of leases over stool land. Section 10 of Act 1036 confirms that customary land ownership remains the dominant form of land holding in Ghana.

Traditional authorities — including the Asantehene (Manhyia Palace, Kumasi) for Ashanti stool lands, the Okyenhene for Akyem Abuakwa stool lands, and other paramount chiefs and divisional chiefs — exercise custodial authority over stool lands within their respective traditional areas. Disputes over stool land revenue sharing are referred to the Office of the Administrator of Stool Lands, the Lands Commission, or, ultimately, the Land Court established under the Land Court Act 2020 (Act 1037). The National House of Chiefs, established under the Chieftaincy Act 2008 (Act 759), provides a forum for resolving chieftaincy and stool land boundary disputes between traditional authorities.

The legal framework governing the Stool Land Revenue Sharing Agreement (Ghana) in Ghana draws on several key statutes and regulatory bodies. 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. Parties executing a Stool Land Revenue Sharing Agreement (Ghana) in Ghana should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Constitution of Ghana 1992 Article 267 sets the foundational requirements.

A Stool Land Revenue Sharing Agreement in Ghana is required whenever a stool, the Office of the Administrator of Stool Lands (OASL), and a District Assembly need to formalise the terms for distributing revenues arising from a specific stool land transaction or an ongoing source of stool land income.

A Stool Land Revenue Sharing Agreement is needed when a traditional stool grants a lease over stool land to a private developer, mining company, or agricultural investor, and the parties must record the agreed distribution formula for ground rents, surface rents, or royalties collected by the OASL under Act 481.

A Stool Land Revenue Sharing Agreement is required when a mining company licensed by the Minerals Commission under the Minerals and Mining Act 2006 (Act 703) enters a mining concession that overlies stool lands, and the stool, OASL, and the relevant District Assembly must formalise how mining royalties and ground rents are shared under Article 267(6) of the Constitution of Ghana 1992.

A Stool Land Revenue Sharing Agreement is needed when a large-scale agricultural investor enters a lease under the Land Act 2020 (Act 1036) for stool land for cocoa, oil palm, or rubber cultivation, requiring a documented revenue-sharing arrangement between the stool, OASL, and the MMDA.

A Stool Land Revenue Sharing Agreement is required to document variations from the standard constitutional formula under Article 267(6) that have been approved by the appropriate statutory authority, confirming transparency and accountability in stool land revenue management.

A Stool Land Revenue Sharing Agreement is needed when a District Assembly or MMDA seeks to formalise its entitlement to the 55% share of stool land revenues under the constitutional formula, to support budgeting and development planning under the Local Governance Act 2016 (Act 936).

Parties should confirm the agreement is consistent with the constitutional formula under Article 267(6) of the Constitution of Ghana 1992 and with any applicable regulations issued by the Minister of Lands and Natural Resources under Act 481.

Parties in Ghana should prepare a Stool Land Revenue Sharing Agreement (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 properly drafted Stool Land Revenue Sharing Agreement in Ghana under the Constitution of Ghana 1992 Article 267 and the Office of the Administrator of Stool Lands Act 1994 (Act 481) must contain the following elements.

Parties: Full identification of all parties — (i) the stool (identified by its traditional name and the name of the occupant of the stool, i.e. The chief, together with the traditional area); (ii) the Office of the Administrator of Stool Lands (OASL), as the statutory body responsible for revenue collection under Act 481; and (iii) the relevant District Assembly, Metropolitan Assembly, or Municipal Assembly under the Local Governance Act 2016 (Act 936).

Description of Stool Land: A clear description of the stool land to which the agreement relates, including the location (region, district, traditional area), estimated area in hectares or acres, Lands Commission plot number or survey plan reference, and the nature of the land interest (freehold customary title, leasehold, or concession).

Revenue Sources Covered: Identification of the specific revenue streams governed by the agreement — such as ground rents, surface rents, annual rents under leases, royalties from mining or timber concessions, compensation payments from public acquisitions under the Land Act 2020 (Act 1036), or proceeds from the sale of leasehold interests.

Revenue-Sharing Formula: A statement of the applicable sharing formula, which must be consistent with Article 267(6) of the Constitution of Ghana 1992: 25% to the stool through the traditional authority; 20% to the traditional authority; and 55% to the District Assembly. Any variation from this formula must identify the statutory authority permitting such variation.

Collection and Disbursement Procedures: The role of the OASL in collecting revenues, maintaining accounts, and disbursing shares to the stool and the District Assembly. Reference to the OASL's obligation under Act 481 to account to the Administrator of Stool Lands and the Minister of Lands and Natural Resources.

Dispute Resolution: Procedure for resolving disputes — referral to the OASL, the Lands Commission, or the Land Court established under the Land Court Act 2020 (Act 1037). The National House of Chiefs under the Chieftaincy Act 2008 (Act 759) has jurisdiction over disputes involving the status of a chief or the boundaries of a traditional area.

Governing Law: The agreement is governed by the laws of the Republic of Ghana, including the Constitution of Ghana 1992, the Office of the Administrator of Stool Lands Act 1994 (Act 481), the Land Act 2020 (Act 1036), and applicable customary law of the traditional area.

Forms-legal.com provides this Stool Land Revenue Sharing Agreement template as a starting point for transactions involving stool lands in Ghana. Parties should engage a solicitor enrolled with the Ghana Bar Association and familiar with customary land law and the requirements of the Lands Commission before executing an agreement of this nature.

Additional compliance elements for a Stool Land Revenue Sharing Agreement (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.