Ghana’s short-term rental regulations transformed the market in November 2024 when the Ghana Tourism Authority introduced mandatory registration for all holiday homes, Airbnb listings, and guest houses. Non-compliance with short-term rental regulations brings fines up to GHS 1,200, six months imprisonment, and property closure orders.
What changed in 2024
The Ghana Tourism Authority launched a streamlined registration regime specifically designed for short-term rental operators. The new system introduces provisional licensing through a digital single window platform, making registration more accessible while maintaining strict safety and quality standards.
Every short-term rental property in Ghana must now hold a valid GTA license. The Tourism Act 2011 (Act 817) grants GTA sole authority to regulate all tourist accommodations. Operating without proper licensing constitutes a criminal offense with immediate enforcement consequences.
Foreign investors face additional requirements. Non-citizens must work within 50-year leasehold limits and meet minimum capital thresholds of USD $200,000-$500,000 through the Ghana Investment Promotion Centre. Diaspora investors retain full Ghanaian property rights.
The mandatory registration process
Every short-term rental owner must register through the GTA single window platform at ghana.travel. The process differs based on how many properties you operate.
Properties 1-3: Submit your Ghana Card and proof of ownership or written permission from the property owner.
Properties 4 or more: Provide a business registration certificate from the Registrar General’s Department, your Ghana Card, and ownership documentation.
All operators must include their Ghana Revenue Authority TIN, property details including digital address, room count, daily rates, amenities, and safety measures. The provisional license costs GHS 323.00 per property and remains valid for six months.
After six months, you must submit additional documentation: police clearance certificate, Ghana National Fire Service suitability report, environmental health report from your District Assembly, and formal evidence of ownership. Full licenses run annually from January 1 to December 31.
Operational rules and rental agreements
Ghana’s Rent Act 1963 (Act 220) applies even to short-term arrangements. Property owners operating stays of six months or less face a strict two-month maximum advance rent limit. Violations bring fines up to 500 penalty units or two years imprisonment.
Your rental agreements must be in writing per the Land Act 2020. Every agreement requires registration with the Rent Control Department within 14 days of signing. Include all mandatory elements: full property description with digital address, precise rent amounts in Ghana Cedis, payment schedules, security deposit terms, maintenance responsibilities, and termination conditions.
Tax obligations you need to know
Register with the Ghana Revenue Authority using your Ghana Card PIN as your TIN. Individual property owners use the taxpayer portal at taxpayersportal.com for registration and quarterly filings.
Pay 8% withholding tax on gross rental income from residential properties within 30 days of receiving rent. File quarterly returns even with zero income. Deadlines fall on January 30, April 30, July 30, and October 30.
When your annual taxable supplies exceed GHS 200,000 in any 12-month period, register for VAT within 30 days. The flat rate for commercial rentals is 5% plus 1% COVID-19 Health Recovery Levy for an effective 6% total.
Collect 1% of net service costs from all guests and remit monthly to the Tourism Development Fund through designated banks. Outstanding levies must be paid before license renewal.
Keep comprehensive records for six years minimum: all rental agreements, payment receipts, bank statements, expense documentation with VAT invoices, tax payment receipts, and guest registers required by GTA.
Ongoing compliance and enforcement
The Ghana National Fire Service requires fire certificates for all short-term rental properties. Inspections evaluate smoke detectors, properly placed fire extinguishers, emergency exit signage, clear evacuation routes, and designated assembly points. Fire certificates require annual re-inspection and renewal.
GTA conducts physical inspections before issuing full licenses and performs periodic compliance checks. Operating without valid licenses brings immediate enforcement action. GTA actively shuts down non-compliant properties and coordinates with booking platforms to restrict unregistered listings.
Your trusted advisor for compliant short-term rental investment
The legal requirements for Ghana short-term rentals are complex. GTA registration is just the beginning. You need guidance through property acquisition, lease verification, business registration, tax compliance, fire safety inspections, and ongoing regulatory management.
Sarah Arthur Real Estate provides complete compliance support for short-term rental investors. With 15+ years of experience serving 200+ property investors, I walk you through every regulatory requirement while protecting your investment from legal risks.
I help diaspora and local investors:
- Source compliant short-term rental properties in high-yield locations like East Legon and Airport Residential
- Verify title documents and lease terms meeting GTA requirements
- Connect you with qualified legal professionals for business registration
- Coordinate fire safety inspections and environmental health clearances
- Structure your investment for maximum tax efficiency
- Navigate GRA registration and quarterly filing requirements
Stop risking your investment with incomplete compliance. The six-month provisional license window gives you time to get everything right. Let me guide you through the process step-by-step.
Ghana’s short-term rental market offers yields of 8-22% for compliant operators. The regulatory framework protects professional hosts willing to meet quality and safety standards while eliminating unlicensed competition. Your competitive advantage comes from moving first while others delay.
Book your short-term rental compliance consultation today. Contact Sarah to schedule your consultation. Visit sarah-arthur.com for more Ghana property investment insights.
Your property goals deserve protection from legal risks. Let’s build your compliant, profitable short-term rental portfolio together. Your trusted real estate voice in Ghana is ready to guide you through every regulatory requirement.
