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Deloitte Tax Update
Review of personal income tax bands and other tax updates
The Government of Ghana has passed various amendment Acts to revise the personal income tax bands for resident individuals among others. The amendment Acts were gazetted on 30 December 2019 and therefore became fully operational from this date.
In this update, we provide highlights on the key issues in the various amendments and a recent High Court ruling on the upfront deductibility of mortgage interest.