加纳总统 John Dramani Mahama 先生在签署《2025 年新冠健康恢复税废止法案》后，正式废除了新冠健康恢复税，兑现了取消这项被他称为 "加纳人民沉重且不合理负担" 的主要竞选承诺。

这项于周三签署的废止法案，取消了自 2021 年疫情高峰期开征的 1% 商品、服务及进口附加税，该税项原用于支持国家经济复苏。上个月议会批准该废止案，作为政府消除 "扰民税项"、缓解生活成本上涨的广泛承诺之一。

最初根据《新冠健康恢复税法案（第 1068 号法案）》设立的这项税收，于 2021 年 3 月 31 日正式立法。它在现有消费税（如增值税、国民健康保险税和教育基金税）基础上，对应税商品和服务（包括进口）额外征收 1% 税费。尽管最初被定义为临时措施，该税项却在疫情消退后延续多年。

经总统签署后，废止法案将于 2026 年 1 月生效，让企业和消费者在新财年伊始就能享受免除额外税费的优惠。

Mahama 总统在签署前表示："这是《2025 年新冠健康恢复税废止法案》，我很荣幸能签署废除这项税费。承诺已兑现——今天是 2025 年 12 月 10 日。"

他批评前任政府违背承诺的征税行为："当初承诺提供免费水电、食品等福利，却在疫情和选举结束后，突然对加纳人民加征 1% 增值税来弥补所谓疫情支出。"

总统指出加纳仍是 "少数对已结束的疫情持续征税的国家"，强调在竞选时就承诺废除该税项。

"许多加纳人厌恶这项税收，今天我很高兴能签署废止法案，并将提交议会书记官。"

此举预计将为零售和服务业等受税负影响较大的行业带来一定缓解，也是政府改革税制、提振经济信心的系列举措之一。财政部将在未来几周内公布 2026 年 1 月实施前的操作细则。

Mahama Signs Act to Scrap COVID-19 Health Recovery Levy from January 2026

President John Dramani Mahama has officially repealed the COVID-19 Health Recovery Levy after assenting to the COVID-19 Health Recovery Levy Repeal Act 2025, fulfilling a major campaign pledge to abolish what he described as a burdensome and unjustified tax on Ghanaians.

The repeal, signed on Wednesday, removes the one per cent charge that has been applied to goods, services and imports since 2021, when the levy was introduced at the height of the pandemic to support national recovery efforts. Parliament approved the repeal last month as part of the government’s broader commitment to eliminate “nuisance taxes” and ease the rising cost of living.

The original levy, enacted under the COVID-19 Health Recovery Levy Act (Act 1068), was signed into law on 31 March 2021. It imposed an additional one per cent tax on the value of taxable supplies, including imports, on top of existing consumption taxes such as VAT, the National Health Insurance Levy and the GETFund levy. Although initially justified as a temporary measure, the levy remained in force years after the pandemic had subsided.

With the President’s assent, the repeal will take effect in January 2026, allowing businesses and consumers to benefit from the removal of the extra charge at the start of the new fiscal year.

Speaking shortly before signing the Act, President Mahama said the tax had long outlived its purpose and had unfairly burdened households. “This is the Covid Health Recovery Repeal Act 2025, and it’s my honour and privilege to sign to repeal the Covid levy. Promise made, promise delivered, and today is the 10th of December 2025,” he said.

He criticised the circumstances under which the levy was introduced, arguing that it contradicted earlier assurances by the previous administration. “Purported to provide free water, free electricity, free food and a lot of things and then to the shock of Ghanaians, after the pandemic was over and after the elections were over, the government slapped Ghanaians with a 1% Value-Added Tax ostensibly to recover what it’s supposed to have spent on the Covid pandemic,” he stated.

President Mahama said Ghana remained “one of the only countries where we’re being taxed for the pandemic that had passed,” adding that the New Democratic Congress had pledged during the election campaign to repeal the levy. “A lot of Ghanaians have disliked this tax, and today I am pleased that on the 10th of December 2025, I’ve signed the repeal act to remove the 1% Covid levy, and I will present it to the Clerk of Parliament.”

The repeal is expected to bring modest relief to consumers and businesses, especially those in the retail and service sectors, where the levy had contributed to rising operating costs. It also forms part of the government’s efforts to realign the tax regime, boost compliance and restore confidence among economic actors.

The Ministry of Finance is expected to issue implementation guidelines in the coming weeks ahead of the January rollout.

来源：加纳图文在线

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