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To implement the government's policy of attracting investments, the following incentives have been provided under the Free Zones Act 404 1995.
Duties
100% exemption from payment of direct and indirect duties and levies on all imports for production, and export from the free zones.
Taxation
Customs Incentives
No import licensing requirements, with minimal customs formalities.
Zone Ownership
100% ownership of shares by investor (foreign or national) in a free-zone enclave and enterprise.
Capital/Profit Repatriation
Management of Foreign Currency
Free-zone investors are permitted to operate foreign currency accounts with banks in Ghana.
Sales to Local Market
Up to 30% of annual production of goods and services of a free-zone enterprise are authorised for sale in the local market.
Investment Guarantees
Free-zone investments are guaranteed against nationalisation and expropriation.
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