E-Levy Frequently Asked Questions

The E-Levy is a tax imposed on electronic transfers and charged at the time of the transfer.
Everyone who uses electronic means of sending money through mobile money or bank accounts.
The E-Levy is 1.5% of all cumulative daily transfers of more than GHS 100. For example, if a person sends GHS 50 for the first time during the day, and then sends another 50 (totaling GHS 100), they will not be charged. However, any amount transferred after that on the same day will be charged with the E-Levy.
This will be implemented on 1st May 2022.
Sending money to other Vodafone Cash numbers and other networks is still free, however, the E-Levy charges will apply.
The Government of Ghana through the Ghana Revenue Authority (GRA) in collaboration with Mobile Money Operators, Payment Service Provider (PSP), Banks and special deposit taking institutions.
i. Money transfers between wallet holders on the same network (e.g., Vodafone to Vodafone)

ii. Money transfers from one network to a different network (e.g., Vodafone to Network B)

iii. Money transfers from Bank Account to mobile money account (e.g., Bank A to Vodafone Cash)

iv. Money transfers from mobile money to bank accounts (e.g., Vodafone Cash to Bank A)
i. Daily cumulative transfers up to 100 cedis

ii. Money transfers between accounts owned by the same person

iii. Transfers for the payment of taxes and fees on Ghana.gov website

iv. Specified merchant payments
There is no threshold for the E-Levy. The rate is 1.5% for all transactions that qualify/fall under the stated groups
No, you will not pay the E-Levy for withdrawing cash
No, Vodafone will not be absorbing the tax.
This is being reviewed.
P2P on Vodafone is still free, however the E-Levy tax will apply.
Reversals are allowed and the tax will also be reversed.
Transactions to merchants are exempt for phase 1. Merchants are advised to register with GRA and obtain a tax clarence certification to qualify for an exemption in phase 2.
If your bank account is linked to your Vodafone Cash account, you will not pay the E-Levy on transactions to the linked account.
The charge should be on the GHS 30 excess of GHS 100.
The charge should be on the GHS 20 excess of GHS 100.
All Payment Service Providers (PSPs) are charging entities and are required to apply the tax similar to how Vodafone will apply the tax.
If these billers are in good standing with GRA, and have been vetted and approved, you will not be required to pay the E-Levy.
No, the E-Levy does not apply to Airtime or Data purchases.
Another person cannot pay your E-Levy charges as the tax is deducted at the time of the transaction.
We do not have an E-Levy bundle.
Yes, you will still pay the E-Levy as long as you are transferring to another individual's wallet.
Yes, you will pay the E-Levy on the transactions that exceed the cumulative GHS 100.
Utility payments made via the Ghana.gov site and GRA approved payment channels will not incur the E-Levy.
The system is currently unable to identify two wallets belonging to the same customer, and so transfers will be charged the levy; however, customers can make a claim for reversal once they can prove ownership of both accounts. Customers are to provide an ID and the transaction ID on the receiving network for a refund to be initiated.
Reversal of the E-Levy charge can be done with the reversed transaction.
No, your wallet balance will not attract the E-Levy.
No, foreign remittances are excluded from the E-Levy.

Note: Information above is subject to change based on directives from Ghana Revenue Authority (GRA).