Ghana's President has signed the Growth and Sustainability Levy (Amendment) Bill 2026 into law on 31 March 2026, cutting the levy on mining companies from 3% back to 1% — a move tied to the introduction of a new sliding-scale royalty system for gold and lithium that took effect on 10 March 2026.
Ghana’s President have signed the Growth and Sustainability Levy (Amendment) Bill 2026 into law on 31 March 2026.
Referring to the amendment to the Growth and Sustainability Levy Act, the President stated that the levy had previously been increased from 1% to 3%, but the current amendment reduces it back to 1%. He explained that this adjustment applies to mining companies and is linked to the introduction of a sliding scale of royalties for gold and lithium.
The Minerals and Mining Royalty Regulations 2025 introduced a sliding-scale royalty system, effective 10 March 2026, with rates determined by the market prices of gold, lithium, and other minerals.
Gold Royalty Rates (Sliding Scale)
Unit: Price per Ounce (USD)
| Price Range (USD) | Royalty Rate |
| Up to 1,900 | 5% |
| Above 1,900 to 2,000 | 6% |
| Above 2,000 to 2,500 | 7% |
| Above 2,500 to 3,000 | 8% |
| Above 3,000 to 3,500 | 9% |
| Above 3,500 to 4,000 | 10% |
| Above 4,000 to 4,500 | 11% |
| Above 4,500 | 12% |
Lithium Royalty Rates (Sliding Scale)
Unit: Price per Tonne (USD)
| Price Range (USD) | Royalty Rate |
| Up to 1,500 | 5% |
| Above 1,500 to 2,300 | 7% |
| Above 2,300 to 3,200 | 10% |
| Above 3,200 | 12% |
Other Minerals (Flat Rate)
| Mineral Type | Royalty Rate |
| Diamonds | 5% |
| Bauxite | 5% |
| Manganese | 5% |
| Salt | 5% |
| Industrial Minerals | 5% |
| Limestone | 5% |
| Iron Ore | 5% |
