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

Regulation 1 
The purpose of these Regulations is to provide for the rate of tax payable by free zone companies that have operated for more than ten years.

Subject : Free Zones  

Procedure 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.
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Responsible Institution


Ghana Free Zones Authority

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

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