Stamp Duty Act, 2005 (Act 689) - Revision history

Oblitey: Oblitey moved page Stamp Duty Act, 2005 - Act 689 to Stamp Duty Act, 2005 (Act 689) without leaving a redirect

2026-03-07T13:48:28Z

Oblitey moved page Stamp Duty Act, 2005 - Act 689 to Stamp Duty Act, 2005 (Act 689) without leaving a redirect

← Older revision	Revision as of 15:48, 7 March 2026
(No difference)

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	\| style="padding-left:25px;"\| Exemptions: <br/> (1) Bond given by a public officer for the due execution of his duty. <br/> (2) Bond on which a fee is chargeable under the provisions of any other enactment. <br/> (3) Bonds entered into under or for purposes of any enactment relating to customs or excise <br/> (4) Re-conveyance, release, discharge or surrender of a security mentioned above or of the benefit of the security or the money secured by the security.		\| style="padding-left:25px;"\| Exemptions: <br/> (1) Bond given by a public officer for the due execution of his duty. <br/> (2) Bond on which a fee is chargeable under the provisions of any other enactment. <br/> (3) Bonds entered into under or for purposes of any enactment relating to customs or excise <br/> (4) Re-conveyance, release, discharge or surrender of a security mentioned above or of the benefit of the security or the money secured by the security.
	\|-		\|-
	\| NATURAL RESOURCES: leases or licences <br/> In addition to the duty otherwise payable under this Act on a concession or a mining lease granted under an enactment:		\| NATURAL RESOURCES: leases or licences <br/> In addition to the duty otherwise payable under this Act on a concession or a mining lease granted under an enactment:\|\|
	\|-		\|-
	\| style="padding-left:25px;"\| Mineral lease \|\| 250,000.00		\| style="padding-left:25px;"\| Mineral lease \|\| 250,000.00

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← Older revision		Revision as of 22:23, 4 September 2024
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	\| POWER OF ATTORNEY or other instrument in that nature \|\| 20,000.00		\| POWER OF ATTORNEY or other instrument in that nature \|\| 20,000.00
	\|-		\|-
	\| style="padding-left:25px;"\| Exemptions: <br/> (1) Appointment of a proxy to vote at a meeting <br/> (2) Authority given to a person to receive from the Controller and Accountant		\| style="padding-left:25px;"\| Exemptions: <br/> (1) Appointment of a proxy to vote at a meeting <br/> (2) Authority given to a person to receive from the Controller and Accountant General's Department any money due to a person as public officer from the Government <br/> (3) Authority for the withdrawal of money deposited in any Savings Account in a Bank. <br/> (4) Authority which may be required by an agent transacting business with the Customs, Excise and Preventive Service.
	General's Department any money due to a person as public officer from the Government <br/> (3) Authority for the withdrawal of money deposited in any Savings Account in a Bank. <br/> (4) Authority which may be required by an agent transacting business with the Customs, Excise and Preventive Service.
	\|-		\|-
	\| TRANSFER (See "Conveyance") \|\|		\| TRANSFER (See "Conveyance") \|\|

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← Older revision		Revision as of 22:22, 4 September 2024
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	\|-		\|-
	\| style="padding-left:25px;"\| Exemptions: <br/> (1) Appointment of a proxy to vote at a meeting <br/> (2) Authority given to a person to receive from the Controller and Accountant		\| style="padding-left:25px;"\| Exemptions: <br/> (1) Appointment of a proxy to vote at a meeting <br/> (2) Authority given to a person to receive from the Controller and Accountant
	General's Department any money due to a person as public officer from the Government <br/> (3) Authority for the withdrawal of money deposited in any Savings Account in a Bank. <br/> (4) Authority which may be required by an agent transacting business with the Customs, Excise and Preventive Service. \|\|		General's Department any money due to a person as public officer from the Government <br/> (3) Authority for the withdrawal of money deposited in any Savings Account in a Bank. <br/> (4) Authority which may be required by an agent transacting business with the Customs, Excise and Preventive Service.
	\|-		\|-
	\| TRANSFER (See "Conveyance") \|\|		\| TRANSFER (See "Conveyance") \|\|

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SCHEDULES

← Older revision		Revision as of 22:21, 4 September 2024
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	\| style="padding-left:25px;"\| Leases under section 12(2)(c) of the Administration of Lands, 1962 (Act 123) \|\| 5,000.00		\| style="padding-left:25px;"\| Leases under section 12(2)(c) of the Administration of Lands, 1962 (Act 123) \|\| 5,000.00
	\|-		\|-
	\| POWER OF ATTORNEY or other instrument in that nature \|\| 20,000.00		\| POWER OF ATTORNEY or other instrument in that nature \|\| 20,000.00
	\|-		\|-
	\| style="padding-left:25px;"\| Exemptions: <br/> (1) Appointment of a proxy to vote at a meeting <br/> (2) Authority given to a person to receive from the Controller and Accountant		\| style="padding-left:25px;"\| Exemptions: <br/> (1) Appointment of a proxy to vote at a meeting <br/> (2) Authority given to a person to receive from the Controller and Accountant
	General's Department any money due to a person as public officer from the Government <br/> (3) Authority for the withdrawal of money deposited in any Savings Account in a Bank. <br/> (4) Authority which may be required by an agent transacting business with the Customs, Excise and Preventive Service.		General's Department any money due to a person as public officer from the Government <br/> (3) Authority for the withdrawal of money deposited in any Savings Account in a Bank. <br/> (4) Authority which may be required by an agent transacting business with the Customs, Excise and Preventive Service. \|\|
	\|-		\|-
	\| TRANSFER (See "Conveyance")		\| TRANSFER (See "Conveyance") \|\|
	\|}		\|}

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	SCHEDULE 2		====SCHEDULE 2====
	(Section 13)		''(Section 13)''

	PARTICULARS OF LAND TRANSACTIONS		PARTICULARS OF LAND TRANSACTIONS
	Nature of Instrument...........................................~~...........................................~~ Date of Instrument.............................................~~............................................~~
	Name and address of Grantor or Transferor......................~~........"....................~~		Nature of Instrument ...........................................
	Name and address of Grantee or Transferee.......................~~............................~~
	Short description and situation of the land and a site plan indicating the boundaries		Date of Instrument .............................................
	of the land and grid-lines.......................~~............................................,.....~~
	Area of land.................................................................................................... Estate or interest created or transferred .~~..,~~......................................................		Name and address of Grantor or Transferor ......................

			Name and address of Grantee or Transferee .......................

			Short description and situation of the land and a site plan indicating the boundaries of the land and grid-lines .......................

			Area of land ....................................................................................................

			Estate or interest created or transferred .......................................................

	Consideration:		Consideration:
	(i) Capital payment;		:(i) Capital payment;
	(ii) Any mortgage debt released;		:(ii) Any mortgage debt released;
	(iii)Any mortgage debt covenanted to be paid;		:(iii) Any mortgage debt covenanted to be paid;
	(iv)Any periodical payment including any charge covenanted to be paid;		:(iv) Any periodical payment including any charge covenanted to be paid;
	(v) Any term of years surrendered;		:(v) Any term of years surrendered;
	(vi)Any land exchanged.		:(vi) Any land exchanged.

	Terms and conditions of renewal.		Terms and conditions of renewal.

	Particulars of any unusual covenants or conditions.		Particulars of any unusual covenants or conditions.

	Signature of Grantee, Transferee or Agent.		Signature of Grantee, Transferee or Agent.

	Address.		Address.
	NB
	. Include electronic contact numbers or addresses.		NB. Include electronic contact numbers or addresses.

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	''General Exemptions from all Stamp Duties''		'''''General Exemptions from all Stamp Duties'''''

	(1) Transfer of shares in the Government stocks or funds of a foreign country.		(1) Transfer of shares in the Government stocks or funds of a foreign country.

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SCHEDULES

Show changes

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SCHEDULES

← Older revision		Revision as of 21:52, 4 September 2024
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	\| style="padding-left:40px;"\| If the term is definite and does not exceed 5 years \|\| 0.5%		\| style="padding-left:40px;"\| If the term is definite and does not exceed 5 years \|\| 0.5%
	\|-		\|-
	\| If the term is definite and does not exceed 21 years \|\| 0.5%		\| style="padding-left:40px;"\| If the term is definite and does not exceed 21 years \|\| 0.5%
	\|-		\|-
	\| If the term exceeds 50 years \|\| 1%		\| style="padding-left:40px;"\| If the term exceeds 50 years \|\| 1%
	\|-		\|-
	\| style="padding-left:25px;"\| Lease of any other kind not described in this Schedule (See sections 22 and 23) \|\| 1%		\| style="padding-left:25px;"\| (3) Lease of any other kind not described in this Schedule (See sections 22 and 23) \|\| 1%
	\|-		\|-
	\| style="padding-left:25px;"\| Exemptions: <br/> Lease of land within the area of the former Tamale Urban Council at a peppercorn rent where the lessor is the Government \|\|		\| style="padding-left:25px;"\| Exemptions: <br/> Lease of land within the area of the former Tamale Urban Council at a peppercorn rent where the lessor is the Government \|\|
	\|-		\|-
	\|		\| LETTER OF AUTHORITY (See "Power of Attorney")
	\|-		\|-
	\|		\| MEMORANDUM OF HYPOTHECATION \|\| 5,000.00
	\|-		\|-
	\|		\| MINING LEASE (See "Concession" and "Lease") \|\|
	\|-		\|-
	\|		\| MORTGAGE, BOND, DEBENTURE, COVENANT, GUARANTEE, LIEN OR INSTRUMENT OF SECURITY OF ANY OTHER KIND NOT DESCRIBED IN THIS SCHEDULE \|\|
	\|-		\|-
	\|		\| style="padding-left:25px;"\| (1) Being the only or principal security for the payment or repayment of money in respect of the amount secured \|\| 0.5%
	\|-		\|-
	\|		\| style="padding-left:25px;"\| (2) Being a collateral, or auxiliary or additional or substituted security, or by way of further assurance, for the above mentioned purpose where the principal or primary security is stamped in respect of the amount secured \|\| 0.25%
	\|-		\|-
	\|		\| style="padding-left:25px;"\| (3) Transfer or assignment of a mortgage, bond, debenture, covenant, guarantee, lien or of anything secured by any such instrument in respect of the amount transferred, assigned or disposed of <br/> (See sections 25 and 26) \|\| 0.25%
	\|-		\|-
	\|		\| style="padding-left:25px;"\| Exemptions: <br/> (1) Bond given by a public officer for the due execution of his duty. <br/> (2) Bond on which a fee is chargeable under the provisions of any other enactment. <br/> (3) Bonds entered into under or for purposes of any enactment relating to customs or excise <br/> (4) Re-conveyance, release, discharge or surrender of a security mentioned above or of the benefit of the security or the money secured by the security.
	\|-		\|-
	\|		\| NATURAL RESOURCES: leases or licences <br/> In addition to the duty otherwise payable under this Act on a concession or a mining lease granted under an enactment:
	\|-		\|-
	\|		\| style="padding-left:25px;"\| Mineral lease \|\| 250,000.00
	\|-		\|-
	\|		\| style="padding-left:25px;"\| Offshore lease \|\| 250,000.00
	\|-		\|-
	\|		\| style="padding-left:25px;"\| Timber lease \|\| 125,000.00
	\|-		\|-
	\|		\| style="padding-left:25px;"\| Timber licence \|\| 50,000.00
	\|-		\|-
	\|		\| style="padding-left:25px;"\| Prospecting licence \|\| 25,000.00
	\|-		\|-
	\|		\| style="padding-left:25px;"\| Exclusive prospecting licence \|\| 50,000.00
	\|-		\|-
	\|		\| style="padding-left:25px;"\| Quarrying licence \|\| 25,000.00
	\|-		\|-
	\|		\| style="padding-left:25px;"\| Diamond digging licence \|\| 25,000.00
	\|-		\|-
	\|		\| style="padding-left:25px;"\| Leases under section 12(2)(c) of the Administration of Lands, 1962 (Act 123) \|\| 5,000.00
	\|-		\|-
	\|		\| POWER OF ATTORNEY or other instrument in that nature \|\| 20,000.00
	\|-		\|-
	\|		\| style="padding-left:25px;"\| Exemptions: <br/> (1) Appointment of a proxy to vote at a meeting <br/> (2) Authority given to a person to receive from the Controller and Accountant
			General's Department any money due to a person as public officer from the Government <br/> (3) Authority for the withdrawal of money deposited in any Savings Account in a Bank. <br/> (4) Authority which may be required by an agent transacting business with the Customs, Excise and Preventive Service.
	\|-		\|-
	\|		\| TRANSFER (See "Conveyance")
	\|-
	\|
	\|-
	\|
	\|-
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	\|-
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	\|-
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	\|-
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	\|}		\|}

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← Older revision		Revision as of 21:22, 4 September 2024
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	\| style="padding-left:25px;"\| (3) Where the amount of the value of consideration exceeds 500,000,000.00 (See sections 15 to 18) \|\| 1%		\| style="padding-left:25px;"\| (3) Where the amount of the value of consideration exceeds 500,000,000.00 (See sections 15 to 18) \|\| 1%
	\|-		\|-
	\| style="padding-left:25px;"\| ''Exemptions:'' <br/> Certificate of purchase of land sold under any enactment, conveyance or transfer.		\| style="padding-left:25px;"\| ''Exemptions:'' <br/> Certificate of purchase of land sold under any enactment, conveyance or transfer \|\|
	\|-		\|-
	\| CONVEYANCE OR TRANSFER operating as a voluntary disposition inter vivos <br/> (The same duty as a conveyance on sale, the value of the property conveyed or transferred being taken as the amount of the consideration)		\| CONVEYANCE OR TRANSFER operating as a voluntary disposition inter vivos <br/> (The same duty as a conveyance on sale, the value of the property conveyed or transferred being taken as the amount of the consideration) \|\|
	\|-		\|-
	\| CONVEYANCE OR TRANSFER of a kind not described in this Schedule \|\| 1 per cent of monetary consideration or ¢100,000.00, whichever is the greater		\| CONVEYANCE OR TRANSFER of a kind not described in this Schedule \|\| 1 per cent of monetary consideration or ¢100,000.00, whichever is the greater

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← Older revision		Revision as of 21:20, 4 September 2024
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	\| style="padding-left:25px;"\| (2) Where the amount or value exceeds 5,000,000 \|\| 1%		\| style="padding-left:25px;"\| (2) Where the amount or value exceeds 5,000,000 \|\| 1%
	\|-		\|-
	\| BOND (see "Mortgage")		\| BOND (see "Mortgage") \|\|
	\|-		\|-
	\| CONCESSION \|\| 100,000.00		\| CONCESSION \|\| 100,000.00
	\|-		\|-
	\| CONTRACTS (See "Agreement")		\| CONTRACTS (See "Agreement") \|\|
	\|-		\|-
	\| CONVEYANCE OR TRANSFER on sale of a property		\| CONVEYANCE OR TRANSFER on sale of a property: \|\|
	\|-		\|-
	\| style="padding-left:25px;"\| (1) Where the amount of the value of consideration for the sale does not exceed 100,000,000.00 \|\| 0.25%		\| style="padding-left:25px;"\| (1) Where the amount of the value of consideration for the sale does not exceed 100,000,000.00 \|\| 0.25%
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	\| style="padding-left:25px;"\| ''Exemptions:'' <br/> Certificate of purchase of land sold under any enactment, conveyance or transfer.		\| style="padding-left:25px;"\| ''Exemptions:'' <br/> Certificate of purchase of land sold under any enactment, conveyance or transfer.
	\|-		\|-
	\| CONVEYANCE OR TRANSFER operating as a voluntary disposition inter vivos \|\| The same duty as a conveyance on sale, the value of the property conveyed or transferred being taken as the amount of the consideration		\| CONVEYANCE OR TRANSFER operating as a voluntary disposition inter vivos <br/> (The same duty as a conveyance on sale, the value of the property conveyed or transferred being taken as the amount of the consideration)
			\|-
			\| CONVEYANCE OR TRANSFER of a kind not described in this Schedule \|\| 1 per cent of monetary consideration or ¢100,000.00, whichever is the greater
	\|-		\|-
	\|		\| COPY OR EXTRACT (attested or in any manner authenticated)
	\|-		\|-
	\|		\| style="padding-left:25px;"\| of or from an instrument chargeable with a duty not amounting to 5,000.00 cedis \|\| the same duty as such instrument
	\|-		\|-
	\|		\| style="padding-left:25px;"\| In any other case \|\| 10,000.00
	\|-		\|-
	\|		\| COUNTERPART (See "Duplicate") \|\|
	\|-		\|-
	\|		\| DECLARATION of a trust concerning a property by a writing <br/> (not being a will or an instrument chargeable with ad valorem duty as a settlement) \|\| 20,000
	\|-		\|-
	\|		\| DEPOSIT OF TITLE DOCUMENTS (See "Mortgage" and section 25 and section 26)
	\|-		\|-
	\|		\| DUPLICATE OR COUNTERPART of an instrument chargeable with duty \|\| 5,000.00
	\|-		\|-
	\|		\| style="padding-left:25px;"\| Where the duty on the original instrument does not amount to ¢5,000.00 \|\| the same duty as the original instrument (See section 21)
	\|-		\|-
	\|		\| EXTRACT (See "Copy or Extract") \|\|
	\|-		\|-
	\|		\| FURTHER CHARGE of further security (See "Mortgage") \|\|
	\|-		\|-
	\|		\| INDEMNITY, letter or other instrument of indemnity \|\| 10,000.00
	\|-		\|-
	\|		\| LEASE
	\|-		\|-
	\|		\| style="padding-left:25px;"\| (1) For a definite term up to three years: \|\|
	\|-		\|-
	\|		\| style="padding-left:40px;"\| (a) Where the rent for such term does not exceed ¢500,000.00 \|\| 0.5%
	\|-		\|-
	\|		\| style="padding-left:40px;"\| (b) Where the rent for such term exceeds ¢500,000.00 \|\| 1%
	\|-		\|-
	\|		\| style="padding-left:25px;"\| (2) For any other definite term: <br/> Where the consideration, or a part of the consideration, moving either to the lessor or to any other person, consists of money, stock or security: <br/> In respect of such consideration-the same duty as a conveyance on sale for the same consideration, where the consideration or any part of the consideration is rent then in respect of such rent: \|\|
	\|-		\|-
	\|		\| style="padding-left:40px;"\| If the term is definite and does not exceed 5 years \|\| 0.5%
	\|-		\|-
	\|		\| If the term is definite and does not exceed 21 years \|\| 0.5%
	\|-		\|-
	\|		\| If the term exceeds 50 years \|\| 1%
	\|-		\|-
	\|		\| style="padding-left:25px;"\| Lease of any other kind not described in this Schedule (See sections 22 and 23) \|\| 1%
	\|-		\|-
	\|		\| style="padding-left:25px;"\| Exemptions: <br/> Lease of land within the area of the former Tamale Urban Council at a peppercorn rent where the lessor is the Government \|\|
	\|-
	\|
	\|-		\|-
	\|		\|