Free Zone ( Tax Concessions) Regulation,2010 (L.I. 1963)

Regulation 2 Qualification for grant of tax concession by a free zone company is based on (a) performance; (b) location, and  (c) contribution to the various subsectors of the economy

Procedures to Follow

Free zone developers and enterprises granted licenses under this Act shall be exempted from the payment of income tax on profits for the first ten years from the date of commencement of operation.
The income tax rate after ten years shall not exceed a maximum of 8%.
A shareholder shall be exempted from the payment of withholding taxes on dividends arising out of free zone investments.

Responsible Institution

Ghana Free Zones Authority

5th Link Rd, East Cantonments[Near US Embassy] Accra,

Fees / Charges

Not Avaiable