GRA to Implement GHC1 Fuel Levy on July 16
Petrol and diesel to see GHC1/litre increase under revised Energy Sector Levies (Act 1141)
- GRA to implement revised GHC1/litre fuel levy starting July 16, 2025
- New rates aim to support energy debt repayment and infrastructure funding
- Petroleum sector stakeholders urged to adjust prices ahead of rollout
Starting Wednesday, July 16, 2025, the Ghana Revenue Authority (GRA) will begin enforcing the revised Energy Sector Levies under the newly passed Energy Sector Levies (Amendment) Act, 2025 (Act 1141).
This implementation comes after an earlier delay intended to assess global market trends and protect recent domestic fuel price reductions. The move follows consultations with the Ministry of Finance and the Ministry of Energy, backed by a thorough evaluation of current economic and energy market conditions.
According to officials, the timing is strategic—it aligns with the government’s commitment to preserving macroeconomic stability while ensuring sustainable funding for the energy sector.
The updated legislation, detailed in Tax Information Circular No. 2025/004, introduces new rates under the Energy Sector Shortfall and Debt Repayment Levy (ESSDRL) for various petroleum products.
New ESSDRL Fuel Levy Rates (GHS/Litre):
| Product | Common Name | Previous Rate | New Rate |
|---|---|---|---|
| Motor Spirit, Super | Petrol (PMI) | 0.95 | 1.95 |
| Gas Oil | Diesel (AGO) | 0.93 | 1.93 |
| Marine Gas Oil (Local) | – | 0.03 | 0.23 |
| Marine Gas Oil (Foreign) | – | 0.93 | 1.93 |
| Heavy Fuel Oil | Residual Fuel Oil (RFO) | 0.04 | Unchanged |
The GRA has advised petroleum downstream stakeholders to update their pricing models to reflect the new rates before the mid-July rollout.
Originally established to address the persistent funding shortfalls in the energy sector, these levies are now being enhanced to raise more revenue to pay down legacy energy debts and finance key infrastructure projects.
Authorities assured that they will continue to track the effects of the levy changes and collaborate closely with industry stakeholders to ensure a smooth transition.
