AI-assisted research summary: This Act amends the National Health Insurance law to keep the levy at 2.5%, require payment when goods or services are supplied or imported, exempt some supplies, and direct Parliament to allocate 20% of levy revenue to the Ghana Medical Trust Fund.
NATIONAL HEALTH INSURANCE (AMENDMENT) ACT, 2025 Act 1156 ARRANGEMENT OF SECTIONS Section 1. Section 47 of Act 852 amended 2. Section 48 of Act 852 amended 3. Section 49 of Act 852 amended 4. Section 50 of Act 852 amended 5. Section 51 of Act 852 amended 6. Section 109 of Act 852 amended 7. Consequential amendment Act 1156 THE One Thousand one hundred and fifty-sixth ACT OF THE PARLIAMENT OF THE REPUBLIC OF GHANA ENTITLED NATIONAL HEALTH INSURANCE (AMENDMENT) ACT, 2025 AN ACT to amend the National Health Insurance Act, 2012 (Act 852) to allocate twenty per cent of moneys of the National Health Insurance Levy to the Ghana Medical Trust Fund, to allow for the deduction of the National Health Insurance Levy and to provide for related matters. DATE of ASSENT: 24h December, 2025. PASSED by Parliament and assented to by the President: Section 47 of Act 852 amended 1. The National Health Insurance Act, 2012 (Act 852), referred to in this Act as the “principal enactment” is amended by the substitution for section 47, of “Imposition of National Health Insurance Levy 47. (1) There is imposed by this Act, a National Health Insurance Levy on the (a) supply of goods or services made in the country, other than exempt goods or services; and (b) import of goods or services, other than exempt imports. 2 National Health Insurance (Amendment) Act, 2025 Act 1156 (2) The rate of the Levy is two and a half per cent. (3) The Levy shall be paid at the time the goods or services are supplied or imported. (4) Except as otherwise provided in this Act, die Levy is charged on the supply of goods or services where the supply is (a) a taxable supply; and (b) made by a taxable person in the course of the taxable activity of that person. (5) Parliament shall allocate twenty per cent of the revenue generated from the National Health Insurance Levy to the Ghana Medical Trust Fund.”. Section 48 of Act 852 amended 2. The principal enactment is amended by the substitution for section 48, of “Exempt supply 48. A supply in respect of a matter specified in the First Schedule to the Value Added Tax Act, 2013 (Act 870) is exempt from the Levy imposed under section 47.”. Section 49 of Act 852 amended 3. The principal enactment is amended by the substitution for section 49, of “Zero-rated supply 49. A supply in respect of a matter specified in the Second Schedule to the Value Added Tax Act, 2013 (Act 870) is subject to the Levy at a rate of zero per cent.”. Section 50 of Act 852 amended 4. The principal enactment is amended by the substitution for section 50, of “Relief from Levy 50. There is granted by this Act, relief from the Levy (a) to the individuals and organisations, and (b) in respect of die matters specified in the Third Schedule to the Value Added Tax Act, 2013 (Act 870).”. 3 Act 1156 National Health Insurance (Amendment) Act, 2025 Section 51 of Act 852 amended 5. The principal enactment is amended by the substitution for section 51, of “Collection of the Levy 51. (1) The Ghana Revenue Authority is responsible for the collection of the Levy. (2) The Revenue Administration Act, 2016 (Act 915) applies for the administration of the Levy. (3) The Value Added Tax Act, 2013 (Act 870) applies with the necessary modifications to the collection of the Levy.”. Section 109 of Act 852 amended 6. The principal enactment is amended in section 109 by the insertion after the definition for “generic name”, of “Ghana Medical Trust Fund” means the Ghana Medical Trust Fund established under section 1 of the Ghana Medical Trust Fund Act, 2025 (Act 1144);”. Consequential amendment 7. The Ghana Medical Trust Fund Act, 2025 (Act 1144) is amended by the repeal of section 47. Date of Gazette notification: 24th December, 2025. PRINTED BY GHANA PUBLISHING COMPANY LTD. ASSEMBLY PRESS, ACCRA. GPCL/A057/450/01/2026 Website:www.ghanapublishing.com Email:info@ghanapublishing.com Tel: +233 0+302-664338/9 Website:www.ghanapublishing.com mailto:info@ghanapublishing.com