Contact Us

The 20% VAT represents the applicable Value Added Tax on taxable real estate under Ghana's revised VAT framework. It applies to qualifying real estate developments and is charged on the sale of eligible properties in accordance with current tax regulations.

No. This is not an entirely new tax. It is a revision and harmonisation of existing VAT and related levies, resulting in an effective VAT rate of 20% on applicable supplies.

The revised VAT regime takes effect from January 2026. Transactions and balances applicable after this date fall under the new VAT treatment.

Developers and suppliers who are VAT-registered and whose developments fall within the taxable category are required by law to charge and remit VAT to the Ghana Revenue Authority (GRA).

No. VAT does not automatically apply to all properties. Applicability depends on factors such as:
• Nature of the development
• Use of the property (residential, commercial, hospitality, serviced units, etc.)
• The VAT status of the developer
Each project is assessed based on regulatory guidance.

Yes. As a commercial decision, the company has elected to absorb 6%, with clients responsible for the remaining 14%.

VAT will be:
• Clearly itemised as a separate line item
• Shown as a percentage and monetary value
• Reflected transparently on official invoice

VAT is generally applied proportionately to payments made, in line with payment plan. It is not deferred solely to completion.

Payments fully received before January 2026 are not subject to the new VAT regime. VAT applies only to qualifying balances and transactions after the effective date.

VAT is applied only on the outstanding balance payable after January 2026, not on amounts already settled prior to the effective date.

VAT is a statutory requirement and not optional. However, the company remains open to:
• Explaining the rationale
• Providing official documentation
• Structuring payment timelines where possible Final compliance remains mandatory under law.
• Should the client opt out, client would receive their full payment minus stated administrative charges as stated in

Yes. Reservation fees form part of the total consideration and are therefore subject to VAT where applicable

Yes. Payment of the reservation fee without applicable VAT is considered a sales but has an incomplete VAT balance which must be paid.

No.

Clients should contact:
• Their assigned Sales Consultant

The company will:
• Communicate transparently and early • Offer structured payment options where possible
• Absorb part of the VAT (In Arlo) to reduce client impact