Ghana: Policy Highlights and Opportunities

Each year, approximately 3.2 million tons of food in Ghana is either lost or wasted along the supply chain, costing an estimated 762.32 billion in Ghanaian cedis (GH₵) to the economy. At the same time, approximately 50.2% of the population is moderately to severely food insecure and an estimated 25.5% of the Ghanaian people live in poverty.

Atlas Research: Ghana

Legal Guide

Learn more about the legal frameworks relevant to food donation and how Ghana's existing laws and policies support or hinder the country's progress.

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Policy Recommendations

Dive into recommendations for policymakers based on the gaps and opportunities identified in the legal guides.

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Executive Summary

Read highlights of the research findings and our high-level recommendations.

English

Policy Highlights

Ghana research was published in October 2022 and was made possible with the advice and support of our on-site partners, including Food for All Africa.

Tax Incentives

Ghana’s Income Tax Act 896, 2015 (ITA) allows deductions for both monetary and in-kind donations for contributions or donations to a “worthwhile cause.”

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Under the ITA and the Ghana Revenue Authority’s Practice Note on Contribution or a Donation to a Worthwhile Cause, a donation or contribution made to a charitable organization such as a food recovery organization may qualify for a deduction that is equal to the fair market value of that contribution.

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Date Labeling

Ghana’s date labeling scheme is set out in the Ghana Standards Board (Food, Drugs and Other Goods) General Labelling Rules, 1992 (L.I. 1541) (hereinafter the GSB Labeling Rules) and the Food and Drugs Authority’s (FDA) Guidelines

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for the Labeling of Prepackaged Foods (hereinafter the FDA Labeling Guidelines). Neither the GSB Labeling Rules nor the FDA Labeling Guidelines G impose a dual date labeling scheme—one label to indicate food safety and another to indicate food quality.

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Policy Opportunities and Recommendations

Tax Barriers

Ghana’s Value Added Tax (VAT) requires a standard rate of 12.5% with an adjusted “flat-rate” charge of 3% for wholesale suppliers or retail sellers. Certain raw and locally-produced commodities are exempt from the VAT while others, like prepackaged or prepared foods, would require VAT to be paid, typically by the food recovery organization.

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Ghana also permits businesses to reclaim VAT credits for unmarketable food that is thrown away. Thus, Ghanian businesses may choose to throw prepackaged and prepared foods away as the more financially viable option rather than donating them.

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Food Safety for Donations

Existing food safety rules are broad in scope and does not explicitly contain food safety requirements for food donations beyond when food is donated for entertainment purposes.

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However, outside this, food donations are not explicitly mentioned in law or guidance at the national or regional level.

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Liability Protection

Ghana does not provide explicit legal protections for food donors and food recovery organizations. Generally, claims of harm arising from goods including food may be brought under the Civil Liability Act of 1963 or the Food and Drugs Act.

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However, food donors and food recovery organizations may be wary of donating food due to a fear of being held liable if a beneficiary alleges harm.

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Mapping food donation policies around the world

The Atlas map compares food donation laws and policies in different countries and evaluates legislation across several issue areas. Use the map to see where your country stands and learn from best practices around the world.

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About Us

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Methodology

Read our detailed project methodology rooted in inclusion, accuracy, and transparency.

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