How to Get a Ghana Free Zones License (2026): Requirements, Fees & Tax Incentives
Reviewed by the FIRMUS Advisory Regulatory Compliance Team
A Ghana Free Zones licence lets an export-oriented company manufacture, trade, or provide services from Ghana while enjoying a 10-year corporate tax holiday and full exemption from import duties on inputs. There is no minimum capital requirement, but the company must export at least 70% of its output and be registered as a limited liability company. Licences are issued by the Ghana Free Zones Authority (GFZA) within 28 working days of a complete application.
Key facts at a glance
Regulator: Ghana Free Zones Authority (GFZA), under the Ministry of Trade and Industry
Governing law: Free Zones Act 1995 (Act 504), as amended by Act 618 (2002); LI 1618
Minimum capital: None — but you must show funding and the ability to meet the 70% export rule
Export requirement: At least 70% of annual output must be exported; up to 30% may be sold locally
Corporate tax: 0% for the first 10 years; a reduced rate thereafter (confirm current rate — see Tax section)
Processing time: 28 working days from a complete application
Application portal: GFZA Single Window / Electronic Portal (gfzep.gfza.gov.gh)
What is the Ghana Free Zone Programme
The Ghana Free Zones Programme is designed to promote the processing and manufacturing of goods for export, and to encourage commercial and service activities around Ghana’s seaports and airports. It was created by the Free Zones Act 1995 (Act 504), as amended by the Free Zones (Amendment) Act 2002 (Act 618), and is administered by the Ghana Free Zones Authority (GFZA).
Under the programme, the whole of Ghana is open to investors who want to use the country as a base to produce goods and services for foreign markets. A free zone enterprise is expected to export at least 70% of what it produces; up to 30% may be sold on the local market, but those local sales are treated as imports into Ghana’s customs territory and attract the applicable duties and taxes.
The programme has attracted major multinationals — including Cargill, Barry Callebaut, and L’Oréal West Africa — that use Ghana as a regional production and service hub to serve the wider West African market.
As a free zone enterprise in Ghana, your local input purchases are exempted from VAT and similarly your imported inputs such as, raw materials, machinery, equipment and motor vehicles are all exempted from Import Duty and VAT.
Types of Licensing – Ghana Free Zones
The programme grants licensing for the under listed activities;
Licence type
What it covers
Examples
Developer
For investors developing and managing free zone infrastructure such as industrial estates, warehouses, factory shells, utilities and related facilities.
Industrial park developer, logistics park developer, export processing zone developer.
Manufacturing
For companies producing or processing goods mainly for export.
Food processing, cosmetics manufacturing, garment production, agro-processing, packaging for export.
Service
For companies providing export-oriented services.
Export logistics, business process outsourcing, technical services, regional support services.
Commercial
For companies undertaking export-oriented trading, warehousing, packaging, labelling, re-bottling or re-export activities.
Export warehousing, packaging and re-export, product consolidation for foreign markets.
Who Is Eligible for applying for Ghana Free Zones License?
To qualify under the Free Zones programme, an investment should meet four conditions:
- It must be a limited liability company registered in Ghana with the Office of the Registrar of Companies (ORC).
- It must be export-oriented (the 70% export rule).
- It must add value to the products or services to be exported.
- It must be environmentally friendly.
A free zones company can be 100% foreign-owned, 100% Ghanaian-owned, or a joint venture. Ghanaians qualify on the same basis as foreign investors, provided they can meet the 70% export requirement.
Where to site free zones business in Ghana ?.
You do not have to be located inside a designated free zone enclave to benefit from this policy. Ghana recognises both free zone enclaves (designated geographical areas such as the Tema Export Processing Zone) and single-factory enterprises, which can operate from almost anywhere in the country while still enjoying free zone status. Current enclaves include Tema (TEPZ), Sekondi/Takoradi, and Kumasi, alongside the developing Ashanti Technology Park at Boankra.
Free Zone vs GIPC Registration — Which Should You Choose?
Foreign investors in Ghana often compare a Free Zones licence with the Ghana Investment Promotion Centre (GIPC) registration and struggle to decide which is best for their business operations. The right choice depends on your export ambitions and where you intend to sell your products or services.
Factor | Free Zone Enterprise | GIPC-Registered Company |
Best for | Export-oriented producers and service providers (70%+ exported) | Companies primarily serving the Ghanaian domestic market |
Minimum capital | None (must show funding + meet export rule) | Minimum foreign equity thresholds apply under Act 865 depending on the nationality of the shareholders and the nature of business activity. |
Headline tax benefit | 10-year corporate tax holiday | Corporate tax rate of 25% per annum with sector-specific incentives |
Local sales | Can only sell max of 30% of local production (treated as imports) | No limit on local sales. |
Regulator | Ghana Free Zones Authority | Ghana Investment Promotion Centre |
Registration requirements for free zone enterprises
New businesses. Once your company is incorporated with the ORC, you submit the completed GFZA Application Form together with:
- Certificate of Incorporation and the company’s Constitution
- Business plan / feasibility study
- Evidence of lease or rental of land / factory premises
- Evidence of export — a Memorandum of Understanding or Letter of Intent with prospective clients
- Environmental Protection Agency (EPA) permit, where applicable
- Evidence of funding / capital transfer
- Beneficial ownership details and any other document the Authority may require
Existing businesses. If your company is already trading, GFZA additionally requires:
- Three years of audited accounts
- SSNIT Clearance Certificate
- GRA (tax) Clearance Certificate
The GFZA shall notify the applicant of the status of his/her application for license within 28 working days of receipt of a complete application. A technical team from GFZA may visit to inspect your facility before final review and approval is made.
A license specifying authorized activity to be undertaken (i.e. developer, manufacturer, commercial or service industry) by the applicant shall be issued to the successful applicant. The investor is required to start operations within 6 months of receiving approval to operate as a free zone enterprise.
Presently all Free-zones related processes such as new registrations, renewals, visa applications , work permits and other tasks are conducted through the Ghana Free-zones Electronic Portal. To access the portal, free zone enterprises must sign up by creating an account, which enables them to utilize its features for all free zones related activities. The system facilitates the generation of payment invoices and visas, making it lightly convenient and efficient.
Step-by-step process for obtaining a Ghana Free Zones license
- Assess whether the business model is truly export-oriented and suitable for free zones licensing.
- Incorporate the company in Ghana through the Office of the Registrar of Companies.
- Prepare the business plan, export strategy, investment information and facility details.
- Gather company documents, beneficial ownership information, tax details, facility evidence and other supporting documents.
- Complete the relevant GFZA application forms and submit the application through the appropriate GFZA process or portal.
- Pay the applicable application, form and licence fees using the official payment process.
- Respond promptly to GFZA queries and provide any additional information requested.
- Prepare for any site visit, facility inspection or verification required by GFZA.
- Receive approval and licence specifying the approved activity, such as developer, manufacturing, service or commercial.
- Commence operations within the required period and maintain compliance with export, tax, customs, reporting and renewal obligations.
Cost of Registration with the Ghana Free Zones Authority – License Fees (2026)
The GFZA charges an initial licence fee and an annual renewal fee that depend on the authorised activity. The figures below are GFZA’s current published fees; a separate GFZA Application Form costs US$260.
Activity | Initial fee | Annual renewal fee |
Developer | US$6,000 | US$5,000 |
Manufacturing | US$3,900 | US$3,000 |
Service | US$6,000 | US$3,900 |
Commercial | US$13,000 | US$5,000 |
Other Fees charge by Ghana Free Zones
GFZA item | 2026 approved fee |
Form 9 | US$260 |
Forms 9A and 9F | US$97.50 |
Form 9D – forklift | US$260 |
Form 9D – pick-up, trucks and mini bus | US$1,950 |
Form 9D – four-wheel | US$3,000 |
Form 9D – trailers, bulldozers and excavators | US$5,000 |
Fees are payable in US dollars or the cedi equivalent and are subject to change.
Advantages and Incentives for registering as a free zones business in Ghana.
1. Tax & Duty Incentives
Corporate Tax Holiday & Post-Holiday Rates
Free zone developers and enterprises pay 0% corporate income tax on profits for the first 10 years from the date they commence operations. This is the programme’s headline benefit.
After the 10-year holiday, a 15% corporate tax rate on income from exports outside the domestic market and 25% on income from local-market sales will apply.
Other Incentives & Levies You Should Know About
- Full exemption from import duty and VAT on imported inputs — raw materials, machinery, equipment, and vehicles for production.
- Exemption from VAT on local input purchases.
- No withholding tax on dividends arising from free zone investments.
- Relief from double taxation for foreign investors and employees where Ghana has a double-taxation agreement with their home country.
- Ability to operate foreign-currency accounts with banks in Ghana.
- Be aware: free zone companies still pay property tax, are subject to Ghana’s labour laws, and some sectors may fall within the Growth & Sustainability Levy.
2. Market Access: AfCFTA, AGOA, EU & UK EPAs
A key advantage of producing from Ghana is preferential access to major export markets. Free zone exporters can reach the African market under the African Continental Free Trade Area (AfCFTA), the United States under the African Growth and Opportunity Act (AGOA), the European Union under the EU-Ghana Economic Partnership Agreement, and the United Kingdom under the UK-Ghana EPA — supported by Ghana’s sea and air links and its position within the ECOWAS market.
3. Investor Protections & Profit Repatriation
Free zone investments are guaranteed against nationalisation and expropriation. Investors may freely repatriate dividends and net profits, service foreign loans, pay technology-transfer fees, and remit the proceeds of any sale of their interest — through an authorised dealer bank in a freely convertible currency. Disputes may ultimately be referred to arbitration, including under UNCITRAL rules.
Ongoing Compliance Obligations
- Maintain the required 70% export threshold.
- Ensure any local sales are properly approved and accounted for under customs and tax rules.
- File required returns and reports with GFZA and other regulators.
- Renew the free zones licence annually.
- Maintain tax, PAYE, SSNIT and immigration compliance for employees.
- Keep proper import, export, stock, production and sales records.
- Notify GFZA of material changes in ownership, business activity, location or operational status.
- Comply with sector-specific regulators such as FDA, Ghana Standards Authority or EPA where applicable.
- How FIRMUS Advisory Helps
FIRMUS Advisory has spent over a decade helping foreign and local investors set up and stay compliant in Ghana. For free zones, we handle company incorporation, the full GFZA application and portal filing, EPA and other permits, work and residence permits for your expatriate staff, and ongoing tax and secretarial compliance.
Frequently Asked Questions
What is the minimum capital required to set up a free zone company in Ghana?
There is no minimum capital requirement. However, you must show evidence of funding and demonstrate that you can meet the 70% export requirement.
How much does a Ghana Free Zones licence cost in 2026?
The GFZA Application Form costs US$260. Initial licence fees are US$6,000 (Developer), US$3,900 (Manufacturing), US$6,000 (Service), and US$13,000 (Commercial), with separate annual renewal fees.
Do free zone companies pay corporate tax in Ghana?
Free zone enterprises pay 0% corporate income tax for their first 10 years. A reduced rate of 15% on export revenue applies after the first 10 years.
What is the 70% export rule?
A free zone enterprise must export at least 70% of its annual output. Up to 30% may be sold on the local market, but those sales are treated as imports and are taxable.
Can a free zone company sell its products in Ghana?
Yes — up to 30% of annual output — but only with GFZA and Customs approval, and the sales attract applicable duties and taxes.
Can a free zone company be 100% foreign-owned?
Yes. It can be 100% foreign-owned, 100% Ghanaian-owned, or a joint venture.
How long does it take to get a GFZA licence?
GFZA notifies applicants of the outcome within 28 working days of receiving a complete application.
Where are Ghana’s free zone enclaves located?
Current enclaves include Tema (TEPZ), Sekondi/Takoradi, and Kumasi, plus the developing Ashanti Technology Park at Boankra. Single-factory enterprises can operate elsewhere in Ghana.
What is the difference between a free zone enterprise and a GIPC-registered company?
A free zone enterprise is export-oriented (70%+ exported) with a 10-year tax holiday; a GIPC-registered company typically serves the domestic market and is subject to minimum foreign equity thresholds and standard tax rates.
Can free zone investors repatriate their profits?
Yes. Investors may freely repatriate dividends, net profits, loan-servicing payments, and sale proceeds through an authorised dealer bank in a convertible currency.
What happens if a free zone company doesn’t meet the 70% export requirement?
Falling short of the export threshold can put your free-zone status and incentives at risk.
Do free zone companies still pay any other taxes or levies?
Yes — free zone companies pay property tax, follow Ghana’s labour laws by paying personal income taxes, and some sectors may be subject to the Growth & Sustainability Levy.
How do I renew a Ghana Free Zones licence?
Licences are renewed annually through the GFZA portal on payment of the activity-specific renewal fee, supported by your returns and audited accounts.
Can Ghanaians register a free zone company?
Yes — Ghanaians qualify on the same basis as foreign investors, provided they can export at least 70% of their output.
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hi am Adom i want to start a starch manufacturing company in Ghana, can GFZA help me with client in the pharmaceutical industry out Ghana to buy my product.
thank you
Our compliance team will revert soon, thank you.