What transactions are NOT covered by the E-levy?

The following transfers are excluded from the levy:
• Cumulative transfers of GHS 100 per day made by the same person: Everyone has a daily tax-free threshold (Limit) of GHS 100 - that is every person will be able to transfer up to GHS100 a day without the payment of the levy;
• Transfers between accounts or mobile money wallets owned by the same person: if you are transferring money to your own account (i.e., of the same person) then you will not be charged the E-Levy. A transfer from Kojo's Tigo wallet to his MTN MoMo wallet or from his CBG bank account to his GCB bank account or from his savings account to his current or investment account, will not attract the levy.
• Transfers for the payment of taxes, fees, and charges: Any payment of taxes, fees or charges made to a Government Ministry, Department or Agency (MDA) or Metropolitan Municipal and District Assembly (MMDA) using the Ghana.gov platform or other designated method, do not attract the levy.
• Electronic Clearing of Cheques: Clearing of cheques by the banks and specialized deposit taking institutions such as the savings and loans companies etc. are excluded.
• Specified merchant payments: Payments made to commercial establishments through a payment service (mobile money, bank application, Fintech etc.) to a person registered with the Ghana Revenue Authority for the purposes of income tax or value-added tax is excluded. This applies to both on line and physical sales.
• Transfers between principal, agent, and master -agent accounts: To avoid charging the levy multiple times on transfers that pass-through multiple service providers before they get to the actual recipient do not attract the levy