Land Transfer Deed (Ghana)

A Land Transfer Deed in Ghana transfers an interest in property between the named parties and records the terms of that transfer.

The Land Act 2020 (Act 1036) replaced and consolidated the earlier Conveyancing Decree 1973 (NRCD 175), the State Lands Act 1962 (Act 125), and the Administration of Lands Act 1962 (Act 123), among other statutes. Section 125 of Act 1036 requires that a disposition of a legal interest in land — including a transfer of freehold or assignment of leasehold — must be made by deed in writing, signed by the transferor, witnessed by at least two independent witnesses, and stamped at the Ghana Revenue Authority (GRA) before registration at the Lands Commission.

In Ghana, land is categorised as stool land, skin land, family land, clan land, or private freehold land. The allodial title to stool land and skin land is constitutionally vested in the relevant stool or skin under Article 267 of the Constitution of Ghana 1992. The customary freehold interest — derived from the stool's grant to subjects who have settled the land — and the leasehold interest — granted to developers or occupiers by the stool, skin, family, or private freeholder — are the interests most commonly transferred by deed in Ghana.

The Lands Commission, established under the Lands Commission Act 2008 (Act 767) with its national headquarters in Accra and sixteen regional offices, is responsible for vetting and registering land transactions in Ghana. For stool land transactions, the concurrence of the Office of the Administrator of Stool Lands (OASL) under the Administration of Stool Lands Act 1994 (Act 481) is required before the Lands Commission will register the deed. The Lands Commission's Land Registration Division maintains the Land Title Register under the Land Title Registration Act 1986 (PNDCL 152).

Stamp duty on a Land Transfer Deed in Ghana is levied by the Ghana Revenue Authority (GRA) under the Stamp Duty Act 2005 (Act 689) at 0.5% of the transaction value as assessed by the Land Valuation Division of the Lands Commission. Capital gains tax under Section 35 of the Income Tax Act 2015 (Act 896) is payable by the vendor at 15% of the chargeable gain on disposal of the land. Both stamp duty and capital gains tax must be assessed and paid at the GRA before the deed is lodged at the Lands Commission for registration.

A Land Transfer Deed in Ghana must include a site plan prepared by a licensed surveyor registered with the Ghana Institution of Surveyors (GhIS) and approved by the Lands Commission Survey and Mapping Division. The site plan is attached to the deed as a schedule and identifies the precise boundaries, dimensions, and area of the land being transferred. The site plan number must be quoted in the body of the deed.

The Land Act 2020 (Act 1036) also introduced new provisions on spousal consent to land transactions. Under Section 22 of Act 1036, where land is the matrimonial home of the vendor, the written consent of the vendor's spouse is required before the land can be transferred. A Land Transfer Deed executed without the required spousal consent is voidable at the instance of the non-consenting spouse.

Where the land being transferred is subject to a mortgage in favour of a bank licensed by the Bank of Ghana or another financial institution, the mortgagee must execute a deed of release or give written consent to the transfer before the Lands Commission will register the new deed. Mortgages over land in Ghana are governed by the Mortgages Act 2020 (Act 1036 Part VIII) and the Borrowers and Lenders Act 2020 (Act 1052).

A Land Transfer Deed in Ghana is required whenever the legal ownership of a freehold or leasehold interest in land changes hands and the parties need a formal instrument to effect and document the transfer.

A Land Transfer Deed is needed when a person purchases a residential plot, house, or apartment from a private vendor in Accra, Kumasi, Takoradi, Cape Coast, Tamale, or any other part of Ghana. The deed records the parties, the consideration paid, and the legal description of the land, and forms the root of title that the purchaser presents to the Lands Commission when applying for registration of title under Section 110 of the Land Act 2020 (Act 1036).

A Land Transfer Deed is required when a company incorporated under the Companies Act 2019 (Act 992) acquires land from a private vendor for commercial, industrial, or residential development. The company's ORC registration number and GRA TIN must be included in the deed, and the deed must be executed by authorised company officers.

A Land Transfer Deed is needed when an executor or administrator appointed by the High Court (Probate Division) transmits land from a deceased person's estate to a beneficiary or purchaser under the Intestate Succession Act 1985 (PNDCL 111) or under the terms of a will proved before the High Court of Ghana. In this case, the deed is sometimes called an assent and must be accompanied by the grant of probate or letters of administration.

A Land Transfer Deed is required when a mortgagee exercising a power of sale under the Mortgages Act 2020 (Act 1036 Part VIII) or the Borrowers and Lenders Act 2020 (Act 1052) transfers mortgaged land to a purchaser following a mortgage default. The deed must recite the mortgagee's power of sale and the circumstances of the default.

A Land Transfer Deed is needed when a company in financial difficulty transfers land assets to a related company or investor as part of a restructuring arrangement under the supervision of the Official Liquidator appointed by the High Court (Commercial Division) in Accra.

Parties should execute the deed before a notary public or commissioner for oaths enrolled in Ghana, obtain the stamp duty assessment from the GRA, and lodge the deed at the Lands Commission regional office for the region in which the land is situated within three months of execution to avoid penalty interest on stamp duty.

A Land Transfer Deed in Ghana that complies with Section 125 of the Land Act 2020 (Act 1036) and is suitable for registration at the Lands Commission must include the following essential elements.

Parties: Full legal names, residential or business addresses, Ghana Card numbers (GHA-XXXXXXXXX-X) issued by the National Identification Authority (NIA), and GRA TIN numbers of both the transferor (vendor) and the transferee (purchaser). Where a party is a company under the Companies Act 2019 (Act 992), the ORC registration number must be stated.

Consideration: The purchase price in Ghana cedis (GHS), acknowledged as received by the transferor. The GRA will assess stamp duty at 0.5% of this amount under the Stamp Duty Act 2005 (Act 689). Capital gains tax under the Income Tax Act 2015 (Act 896) Section 35, at 15% of the chargeable gain, is payable by the vendor to the Ghana Revenue Authority (GRA) before registration.

Description of the Land: A full legal description of the land, including plot number, block, locality, administrative region, site plan number, and total area in square metres or acres. The description must match the site plan attached to the deed and the Lands Commission's register entry where the land is already registered.

Nature of Interest Transferred: Whether the deed transfers a freehold interest or assigns a leasehold interest. For leasehold assignments, the original lease particulars (grantor, date, term, and Lands Commission registration reference) must be recited.

Title Guarantee: The transferor's covenant that they have the right to transfer the interest and that the land is free from undisclosed encumbrances — except those noted in the deed.

Spousal Consent: Where the land is the matrimonial home of the vendor, written spousal consent under Section 22 of the Land Act 2020 (Act 1036) must be recited in the deed or attached as a schedule.

Stool Land Consent: Where the land is stool land, the OASL endorsement reference and the date of the relevant stool authority's concurrence under the Administration of Stool Lands Act 1994 (Act 481).

Execution: Signatures of both parties before a notary public or commissioner for oaths, with at least two independent witnesses signing and providing their names and addresses. The deed must be stamped at the GRA before lodgement at the Lands Commission.

Forms-legal.com provides this Land Transfer Deed template as a starting point for land transactions in Ghana. Parties should engage a solicitor enrolled with the Ghana Bar Association and a licensed surveyor registered with the Ghana Institution of Surveyors (GhIS) to prepare the deed and site plan and to register the transaction at the Lands Commission.

Additional compliance elements for a Land Transfer Deed (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.