The legal system of Ghana
A common-law system with unusually well-integrated customary law: article 11 of the Constitution lists customary law as part of the law of Ghana rather than as a tolerated exception. The Supreme Court has an active constitutional docket and stool land tenure remains central to property practice.
Legal tradition
Ghana belongs to the mixed (common law and customary law) tradition. A common-law system with unusually well-integrated customary law: article 11 of the Constitution lists customary law as part of the law of Ghana rather than as a tolerated exception. The Supreme Court has an active constitutional docket and stool land tenure remains central to property practice.
How power is divided
Executive president with a Cabinet drawn substantially from Parliament, a unicameral legislature, and a judiciary whose independence is protected by security of tenure and a charged-on-consolidated-fund salary.
Where law comes from
- Constitution
- Supreme law under article 1(2).
- Acts of Parliament
- Primary legislation.
- Constitutional and legislative instruments
- Subsidiary legislation subject to parliamentary scrutiny.
- Common law
- Includes the doctrines of equity and received rules.
- Customary law
- Article 11(2); rules of law applicable to particular communities.
The legal profession
Fused: an LLB, the Ghana School of Law professional course and enrolment admit a lawyer who may both solicit and advocate.
Law by topic in Ghana
- Business & CorporateCompanies Act 2019 abolished authorised share capital and introduced a beneficial ownership registerThe Companies Act 2019 (Act 992) replaced the 1963 Act. It removed the authorised share capital concept, abolished the requirement for an objects clause so companies have full capacity, mandated beneficial ownership disclosure, and created the Office of the Registrar of Companies as an independent body.
- Family LawThree marriage regimes, with judicial discretion over property replacing the old contribution testGhana recognises ordinance, customary and Mohammedan marriage. Divorce under the Matrimonial Causes Act 1971 turns on irretrievable breakdown. The Supreme Court in Mensah v Mensah (2012) and Quartson v Quartson (2012) established that marital property is shared on equitable principles without proof of financial contribution.
- Property & LandLand Act 2020 consolidated the law and capped customary leaseholds for non-citizensThe Land Act 2020 (Act 1036) consolidated more than a dozen statutes. Around 80% of Ghanaian land is customary, held by stools, skins and families; the Constitution bars freehold grants to non-citizens and caps their leaseholds at 50 years, and the Act reinforces customary land secretariats and registration.
- Civil ProcedureHigh Court Rules CI 47 with case management, ADR referral and a commercial divisionCivil proceedings follow the High Court (Civil Procedure) Rules 2004 (CI 47), which introduced pre-trial case management conferences and directed settlement efforts. The Commercial Division handles business disputes with mandatory pre-trial settlement conferences, and the Alternative Dispute Resolution Act 2010 governs arbitration and mediation.
- Tax LawIncome Tax Act 2015 and Revenue Administration Act 2016, with VAT at 15% plus leviesThe Income Tax Act 2015 (Act 896) governs corporate and personal income tax, with the standard company rate at 25%. The Revenue Administration Act 2016 unified procedure. VAT is 15% under Act 870, with the NHIL, GETFund and COVID-19 levies charged separately on the same base.
- Human RightsJusticiable chapter 5 rights, a constitutionally mandated CHRAJ, and presumptively justiciable directive principlesChapter 5 of the Constitution guarantees fundamental human rights enforceable by the High Court. The Commission on Human Rights and Administrative Justice is a constitutional body combining human rights, ombudsman and anti-corruption functions. Ghana abolished the death penalty for ordinary crimes in 2023.
- Constitutional LawThe 1992 Constitution with entrenched clauses and a Supreme Court monopoly on interpretationGhana's Fourth Republican Constitution establishes a hybrid presidential system. The Supreme Court has exclusive original jurisdiction over constitutional interpretation and enforcement, and entrenched provisions can be amended only by referendum requiring 75% approval on a 40% turnout.
- Employment & LabourLabour Act 2003 with a unified National Labour Commission and a four-month probation normThe Labour Act 2003 (Act 651) consolidated Ghanaian employment law. It requires written particulars within two months, restricts termination to fair grounds, and channels disputes through the National Labour Commission, whose settlement machinery must generally be exhausted before industrial action.
- Immigration & NationalityImmigration Act 2000 with quota-based work permits and ECOWAS free movementThe Immigration Act 2000 (Act 573) governs entry, residence and work. Employers obtain immigrant quotas through the GIPC or the Free Zones Board depending on the investment, and permits are then issued by the Ghana Immigration Service. ECOWAS nationals enter visa-free for 90 days.
- Criminal LawCriminal Offences Act 1960 with a codified procedure act and an abolitionist turn on the death penaltyThe Criminal Offences Act 1960 (Act 29) codifies substantive crime and the Criminal and Other Offences (Procedure) Act 1960 (Act 30) governs procedure. In 2023 Parliament abolished the death penalty for ordinary crimes, replacing it with life imprisonment, though it remains for high treason under the Constitution.
- Data Protection & PrivacyData Protection Act 2012 with a registration duty for data controllersThe Data Protection Act 2012 (Act 843) establishes the Data Protection Commission and requires every data controller to register with it. Processing must satisfy statutory principles, data subjects have access and correction rights, and cross-border transfers require adequate protection at the destination.
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