Ghana's Parliament passed the Energy Sector Levies (Amendment) Bill 2026 on 31 July 2026, raising the fuel oil levy from GHS 0.24 to GHS 1.93 per litre and introducing a Road Fund Levy of GHS 0.48 per litre.
Ghana’s Parliament has passed and gazetted the Energy Sector Levies (Amendment) Bill 2026, amending the Energy Sector Levies Act, 2025 (Act 1135) on 31 July 2026. The Energy Sector Levies (Amendment) Bill, 2026 aims to update existing laws by increasing specific taxes on fuel oil.
The proposal targets the Energy Sector Shortfall and Debt Repayment Levy and Road Fund Levy to strengthen government revenue and infrastructure financing. It also seeks to eliminate the fuel oil–diesel price gap to curb subsidy abuse, illegal fuel diversion, and tax evasion in the petroleum sector.
Proposed levy rate changes
Energy sector shortfall and debt repayment levy (fuel oil): The Bill increases the levy on fuel oil from GHS 24 per litre (GHS 0.24) to GHS 193 per litre (GHS 1.93). This is achieved by removing the price differential between fuel oil and other diesel products, which are levied at GHS 193 per litre.
Energy sector shortfall and debt repayment levy (marine gas oil): The amended Schedule explicitly retains the rate for marine gas oil at GHS 23 per litre (GHS 0.23).
Road fund levy: The Bill proposes to substitute the third row of the Schedule to establish a Road Fund Levy of GHS 48 per litre (GHS 0.48) on petrol, diesel, fuel oil, and naphtha to support road maintenance.