The Ghana Tourism Authority (GTA) has convened a meeting with restaurant and catering operators to explain customer service charges and how they fit into Ghana’s legal and regulatory framework.
Speaking at Accra City Hotel on Thursday, February 5, 2026, the Deputy Chief Executive Officer (CEO) in charge of operations at the GTA, Ekow Sampson emphasized that the Authority’s mandate is to promote sustainable tourism industry development and ensure compliance with statutory levies such as the Value Added Tax (VAT) and Tourism Levy.
He noted that under Ghana’s tax laws, a 15% VAT is imposed on taxable goods and services, with an additional 2.5% National Health Insurance (NHI) levy and a 2.5% Ghana Education Trust Fund (GETFund) levy.
Additionally, the 1% Tourism Levy, introduced by the Tourism Act, 2011 (Act 817) and Tourism Levy Regulations, 2012, applies to registered tourism enterprises and contributes to the Tourism Development Fund, supporting initiatives like landmark restoration and domestic tourism promotion.
He clarified that service charges are not legally mandated and should not be confused with statutory levies.
“Distinguished participants, service charges are not legally mandated.
“However, it is critical to distinguish between statutory levies and voluntary charges; there has been considerable public discourse and concern about the imposition of service charges by certain food, beverages and entertainment operators,” he highlighted.
He continued: “Let me state clearly: Service charges are not prescribed by Ghanaian law; there is no statute that mandates charges, when applied, are commercial and discretionary practices of the business itself, not legal levies collected on behalf of the government.”
He stressed that businesses are required by law to be transparent about taxes and charges, ensuring customers are fully informed at the point of purchase.
He reiterated that any non-compliant practices, including improper service charges, could damage Ghana’s image as a tourist destination and undermine consumer trust.
The meeting aimed to foster dialogue and mutual understanding between the GTA and hospitality operators, encouraging compliance with tax laws and transparent communication with patrons.
Mr. Ekow Sampson reaffirmed the GTA’s commitment to supporting a fair and reputable tourism environment that benefits both businesses and Ghana’s tourism brand.
