President John Dramani Mahama has signed the COVID-19 Health Recovery Levy Repeal Act 2025, officially abolishing the 1% levy previously charged on goods, services, and imports during the peak of the pandemic.
The repeal follows parliamentary approval last month and forms part of the government’s broader plan to eliminate so-called nuisance taxes and ease the cost of living for households and businesses.
The COVID-19 Health Recovery Levy was introduced in 2021 through Act 1068, imposing a 1% charge on the value of taxable goods and services, as well as on imports not exempt under VAT rules. It was applied in addition to VAT, the National Health Insurance Levy (NHIL), and the GETFund levy.
With the President’s assent on Wednesday, the repeal will take effect January 2026, lifting the additional tax burden from consumers and businesses across the country.
