The levy will not be applied to the following transactions in compliance with the E-Levy Act, 2022(1075):
1. A daily transfer of one hundred Ghana Cedis by the same individual.
2. A transfer of funds between accounts held by the same individual.
3. A transfer to pay taxes, fees, and charges on the Ghana.Gov system or any other payment system designated by the Ghanaian government;
4. Payments to specific merchants
5. Account transfers between the principal, agent, and master-agent; and
6. Checks cleared electronically.
The following sorts of transfers will be subject to the levy:
1. Transfers of mobile money between accounts with the same electronic money issuer.
2. Mobile money transfers from an account on one electronic money issuer to a recipient on another electronic money issuer.
3. Move money from your bank account to your mobile money account.
4. Make a bank account transfer from your mobile money account.
5. Bank transfers on an instant pay digital platform or application originating from an individual's bank account, subject to a Minister-determined threshold.