taxnews.ey.comPrint

11 August 2026

Ghana enacts new investment law with significant immigration implications for foreign-invested businesses

The Ghana Investment Promotion Authority Act, 2026 (Act 1173), which came into force on 15 July 2026, introduced significant reforms to Ghana's investment regime, including changes that affect the eligibility of foreign nationals to work in Ghana. Key immigration-related changes include (i) revised capital investment thresholds linked to expatriate quota entitlements for Ghana Investment Promotion Authority (GIPA)-registered enterprises; and (ii) a new requirement for foreign-participated enterprises to route work permit applications through GIPA for recommendation and onward submission to the Ghana Immigration Service, subject to applicable sector-specific regimes and exemptions.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

* * * * * * * * * *
Attachment

Full text of Tax Alert

Document ID: 2026-1715

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 1996 – 2026, Ernst & Young LLP

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

EY US Tax News Update Master Agreement | EY Privacy Statement