Ghana Compliance Report

Regulatory Overview

Regulatory Status

Some rules exist but significant gaps; draft legislation or limited guidance

Key Regulator(s)

Bank of Ghana Publications, Bank of Ghana Act, Bank of Ghana Governor

Primary Legislation

Act 612, Act 918, Act 1044, Act 799, 2010, Act 772

Travel Rule

Not adopted

Tax Reporting

Applicability: If cryptocurrencies are treated as "chargeable assets" (similar to shares, land, etc.), then the disposal of crypto for a profit would attract Capital Gains Tax.. Taxable Event: A capital gain arises from the "realization" of a chargeable asset. This generally includes:. Selling crypto for fiat currency (GHS, USD, etc.).. Exchanging one crypto for another crypto.. Using crypto to purchase goods or services (the disposal of crypto for the item).

Key Facts

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