Free Zone ( Tax Concessions) Regulation,2010 (L.I. 1963)
Regulation 4
The rate of income tax payable by a company under this Regulation is as specified in the Second Schedule.
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
5th Link Rd, East Cantonments[Near US Embassy] Accra,
- Email: info@gfza.gov.gh
- Website: https://gfza.gov.gh/
- GPS:
- Telephone: +233 302 780535| 785037|428620|428590 +233 24 217
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