Passed by Parliament before its recess, the new laws range from a Community Service Bill giving courts a non-custodial sentencing option to a restructured Tribunals system, a new National Defence University, and amendments to income tax, VAT and energy sector levies.
President John Dramani Mahama has signed 10 bills passed by Parliament into law, in a significant legislative exercise that spans taxation, national security, judicial reform and social policy.
The assented bills include the Customs Bill, 2026; Community Service Bill, 2026; Tribunals Bill, 2026; Maritime and Related Offences Bill, 2026; National Defence University Bill, 2026; and the Income Tax (Amendment) Bill, 2026. The others are the Energy Sector Levies (Amendment) Bill, 2026; the Ghana Cocoa Board Bill, 2026; the Value Added Tax (Amendment) Bill, 2026; and the Excise Bill, 2026.
President Mahama, after assenting to the bills, expressed confidence that the new legislation would contribute to the country's development agenda and improve the lives of citizens. The bills were passed by Parliament during its recent sitting before the House went on recess, and the President's assent brings them into full legal effect.
The Customs Bill, 2026, replaces the existing customs legislation, introducing modernised procedures for the clearance of goods, valuation mechanisms and enhanced provisions for revenue mobilisation at the country's borders. The legislation is expected to improve trade facilitation while plugging revenue leakages.
In criminal justice reform, the Community Service Bill, 2026, provides courts with an alternative sentencing option for non-violent offenders, allowing convicts to serve their sentences through community service rather than imprisonment, aimed at reducing overcrowding in the country's prisons and promoting rehabilitation. The Tribunals Bill, 2026, restructures the country's tribunal system, establishing specialised courts to handle specific categories of cases, including commercial disputes, human rights violations and election petitions, with the aim of expediting the administration of justice.
On the maritime front, the Maritime and Related Offences Bill, 2026, criminalises piracy, illegal fishing and other maritime offences, strengthening Ghana's capacity to police its territorial waters and combat illegal activities at sea. The National Defence University Bill, 2026, establishes a tertiary institution dedicated to defence and security studies, providing advanced training for military personnel and civilian security officials.
In the fiscal domain, the Income Tax (Amendment) Bill, 2026, introduces adjustments to the country's income tax regime, including revisions to personal income tax bands and corporate tax rates, while the Value Added Tax (Amendment) Bill, 2026, fine-tunes the VAT system to enhance compliance and broaden the tax base. The Energy Sector Levies (Amendment) Bill, 2026, modifies existing levies on petroleum products, with government indicating the adjustments are necessary to sustain the stability of the energy sector.
The Ghana Cocoa Board Bill, 2026, reorganises the structure and operations of COCOBOD, introducing governance reforms and enhancing the regulatory powers of the Board to improve the cocoa sub-sector's contribution to the economy. The Excise Bill, 2026, consolidates and modernises excise duty legislation, providing a comprehensive framework for the imposition and collection of excise duties on goods such as tobacco, alcohol and other excisable products.
