Yes, hosts in Ghana must register their short-term rental properties with the Ghana Tourism Authority (GTA) and obtain a permit. This registration is mandatory and ensures that the property complies with national tourism regulations under the Tourism Act 2011 (Act 817). Here’s a breakdown of the process:

1. Registration with the GTA: Hosts need to submit an application to the Ghana Tourism Authority. The application process includes inspection and classification of the property to meet the required safety and quality standards.
2. Application Fees and Tourism Development Fund Contribution: The process involves a one-time registration fee and an annual renewal fee. Registration fee for accommodations such as guest houses or holiday homes in Ghana generally starts at approximately GH¢ 2,500. However, fees may vary depending on the category of the establishment. Additionally, hosts are required to contribute 1% of their revenue to the Tourism Development Fund, which supports the broader development of the tourism sector.
3. Required Documents: Hosts will typically need to provide proof of ownership or a lease agreement, identification, property location details, and prof of compliance with health and safety regulations set by the GTA.

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While Ghana does not have local council regulations for short-term rentals as there are only national laws. In the future, the local municipalities may have their own registration requirements.

There is also no legal requirement to obtain neighbors' permission in other to operate a short-term rental in Ghana.

National Taxes Applicable to Income from Short-Term Rentals in Ghana

1. Rent Income Tax:
   • Residential Properties: Tax rate is 8%.
   • Commercial/Non-Residential Properties: Tax rate is 15%.
   • Filing Deadline: Tax must be paid within 30 days of receiving rental income.
   • Penalties for Default: Late payment incurs interest at 125% of the statutory rate, compounded monthly.
2. Value Added Tax (VAT):
   • Applicable if the rental income exceeds the VAT registration threshold, requiring hosts to register with the GRA.
   • Standard VAT Rate: 15%.
   • VAT Flat Rate: 3%, applicable under specific circumstances.
   • Filing dates and penalties are subject to VAT regulations, including interest and fines for non-compliance.
3. Property Rates (Property Tax): • Local authorities levy an annual property tax based on the property's assessed value, considering factors like size, location, and quality. • Rates typically range from 0.5% to 3% of the property's assessed value.

NOTE: If you are a landlord, you are obligated to pay property tax, tenants are exempted from paying the tax.

Exemptions:

• No specific exemptions mentioned for hosts earning below a certain threshold for Rent Income Tax.
• VAT exemptions may apply if the total income from rentals falls below the registration threshold.

Progressivity:

• Rent Income Tax: Fixed rates of 8% or 15%, not progressive.
• Personal Income Tax: Progressive, based on the taxpayer's total income.

Penalties for Default:

• Rent Income Tax: Interest at 125% of the statutory rate, compounded monthly.

Compliance with these tax obligations is crucial to avoid penalties and ensure proper operations within Ghana's tax framework.

Yes, hosts in Ghana are required to register their short-term rental properties with the Ghana Tourism Authority (GTA) and to contribute financially to the tourism sector.

Tourism Development Levy: Registered short-term rental hosts must contribute 1% of their monthly revenue to the Tourism Development Fund, established under the Tourism Act 2011. This fund supports national tourism initiatives and helps promote Ghana as a tourist destination

No, there is no guest registration and reporting requirement, but short-term rental hosts are required by the Ghana Tourism Authority (GTA) to keep a guest register, per the Tourism Act 2011 (Act 817). This register includes guests' names, addresses, check in and check out date and other relevant details, primarily to meet regulatory compliance but also to assist authorities for safety, security, or immigration needs if requested. Hosts are encouraged to stay updated with GTA guidelines to ensure proper data management and regulatory compliance.

The nationwide health and safety standards for short-term rental properties in Ghana emphasize structural, functional, and operational requirements, summarized as follows:

1. Building and Room Standards

• Maintained access roads.
• Minimum 10 furnished guest rooms with tiled, terrazzo, or carpeted floors.
• Room sizes: Single (12 m²), Double (14 m²), with entrance ceilings of 2.3m and guest room ceilings of 2.5m.
• At least 1% of rooms designed for persons with disabilities.

2. Guest Room Facilities

• Ensuite bathrooms with 4 m² floor area, non-slip floors, hot and cold water, and essential fittings.
• Air-conditioning, 32-inch television, telephone, and adequate lighting.
• Laundry services, regular bed linen changes, emergency supplies, and condoms.

3. Health and Safety Requirements

• Fire safety: Equipment, smoke detectors, and clearly marked emergency exits.
• Maintained electrical installations.
• 24-hour surveillance and high-rise floor-specific security.
• Daily refuse disposal, pest control, and sanitary waste areas.
• Insurance for fire, theft, and disasters.

4. General Compliance

• Adherence to fire, accident prevention, electrical safety, and hygiene regulations.

These standards promote guest safety, comfort, and hygiene, in line with Ghana's tourism regulations.

Platforms like Airbnb collaborate with the GTA to ensure that all listings on their platforms are compliant with Ghanaian laws. This collaboration involve ensure that hosts comply with local laws and regulations by informing hosts about legal requirements, and ensuring hosts provide proof of licensing and compliance before listing their properties.

The Constitution of the Republic of Ghana provides foundational protections against discrimination that apply to all individuals, including guests in short-term rentals. Specifically:

• Article 17 prohibits discrimination based on gender, race, color, ethnic origin, religion, creed, and social or economic status, ensuring that everyone is treated equally under the law. This provision aims to prevent discriminatory practices, such as refusing accommodation based on any of these characteristics, in all sectors, including hospitality and short-term rentals.
• Article 15 upholds the right to human dignity, indirectly reinforcing protections against discriminatory practices that might harm an individual’s dignity or sense of equality.
• Article 36(6) emphasizes the state's responsibility to ensure equal economic opportunities, promoting inclusivity and access in economic activities, which would extend to the right to access accommodations without discrimination.
• The Ghana Travel Authority ensure that there is no discrimination especially for people with disability by ensuring that 1% of their rooms are accessible for people with disability before they can be licensed.

These constitutional protections establish a legal basis for guests in short-term rentals to expect non-discriminatory treatment in line with Ghana’s commitment to equality and human dignity

In Ghana, there is currently no legal mandate that requires short-term rental platforms, like Airbnb, to share data with government authorities. Ghana has not yet instituted specific data-sharing requirements for short-term rental platforms. However, local tourism and regulatory bodies like the Ghana Tourism Authority (GTA) continue to oversee general licensing and regulatory compliance for short-term rentals within the country.

In Ghana, there is no national law explicitly mandating liability insurance for hosts of short-term rental properties. While short-term rental platforms like Airbnb provide basic liability coverage through their "Air Cover" program, which includes limited host damage protection, this does not replace full liability insurance. Hosts are advised to review and consider additional insurance options based on their specific needs and property type, particularly to cover property damage, injuries, and other potential liabilities that may not be fully covered by platform-provided policies

Properties located near or within designated cultural heritage sites may be subject to additional regulations to protect these areas. The Ghana Museums and Monuments Board (GMMB) oversees the preservation of such sites. If your property is situated in proximity to a cultural heritage site, it's advisable to consult the GMMB to understand any restrictions or requirements that may apply and comply with the guidelines set to GTA and GMMB to avoid violations

Additionally, district-level zoning laws require property developments to align with local zoning standards. District Assemblies issue Land Use Certificates, allowing them to suspend or penalize non-compliant developments that may threaten culturally sensitive areas. This structure provides a regulatory foundation to protect heritage sites from adverse effects, including those posed by short-term rental expansion.

Sustainability requirements for short-term rentals in Ghana, governed by the Environmental Protection Agency (EPA), focus on compliance with environmental regulations and sustainable practices. Key aspects include:

1. Energy Efficiency: Property owners are urged to implement energy-saving measures like LED lighting, energy-efficient appliances, and solar power, promoting Ghana’s renewable energy initiatives.
2. Environmental Permits: Operators must secure necessary permits, such as Environmental Impact Assessments (EIA) and waste management approvals, to align with national environmental standards.
3. Water Conservation: Rentals are required to use water-saving fixtures, collect rainwater for landscaping, and promote responsible water use among guests.
4. Waste Management and Recycling: Owners are encouraged to reduce waste through sorting, composting, and limiting single-use plastics, despite limited recycling infrastructure in Ghana.
5. Compliance with EPA Act, 1994 (Act 490): Operators must adhere to standards for waste disposal, pollution control, and ecological preservation as mandated by the EPA Act.
6. Cultural and Environmental Awareness: Educating guests about local culture, environmental sensitivity, and wildlife protection fosters an eco-friendly and respectful experience.
7. Adherence to Environmental Policies: Compliance with general environmental laws enforced by the EPA is essential for all tourism properties, including short-term rentals.

These measures aim to promote environmental stewardship and sustainable operations within Ghana's short-term rental industry.

Yes, there is. In Ghana, the Rent Act of 1963 (Act 220) and its amendments protect long-term tenants from being evicted for purposes like short-term rentals, ensuring fair treatment and stability for tenants. Key provisions include:

1. Eviction Justification and Notice: Landlords must provide valid reasons, such as personal use or property renovations, and cannot arbitrarily evict tenants to turn the rental into a short-term lease.
2. Three-Month Notice Requirement: Tenants are entitled to at least three months' notice for lawful evictions, giving them time to secure alternative housing.
3. Rent Control Division Assistance: This division offers mediation between landlords and tenants, helping tenants address issues of unfair eviction or unjustified rent hikes.
4. Evidence Requirement for Personal Use: Landlords must substantiate claims for personal-use evictions, and the Rent Control Committee evaluates these requests to ensure fairness.

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There are no reporting requirements for foreigners in Ghana, but hosts must maintain records of guest information, including:

• Personal details: name, gender, occupation, date and place of birth.
• Identification: details of a government-issued ID, nationality, and residence address.
• Travel details: port of arrival, next destination outside Ghana, mode of travel, and purpose of visit for non-residents.
• Stay details: check-in date and time, room number, and departure time.
• Other: number of accompanying travelers and mode of payment.

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Short-term rental platforms like Airbnb in Ghana must comply with regulations outlined by the Ghana Tourism Authority (GTA) under the Tourism Act 2011. Hosts are required to register their accommodations and obtain licenses, aligning with standards for tourism enterprises. The compliance deadline was set for 31st May 2022, and non-compliance could result in the closure of operations. The regulations aim to formalize Airbnb operations as part of the broader hospitality industry, ensuring adherence to safety, hygiene, and service quality standards. Compliance is essential to avoid penalties and maintain legal operations.

Ghana's legal framework includes several laws and policies designed to ensure consumer protection, including for short-term rental (STR) contracts. Key national laws include:

1. Consumer Protection Act (Draft Policy 2014):
   • This policy sets standards for fair treatment of consumers, addressing transparency and accountability in service provision, including STRs.
   • It emphasizes the rights of consumers to safe and quality services, clear terms of contracts, and protection against deceptive practices.
2. Tourism Act, 2011 (Act 817):
   • Governs the operations of accommodation facilities, including STRs.
   • Mandates compliance with licensing, health, and safety standards to ensure consumer welfare.
3. Public Health Act, 2012 (Act 851):
   • Ensures public safety in service delivery, including sanitation and health compliance in rented accommodations.
4. Contract Law:
   • Requires contracts, including rental agreements, to comply with fair terms, offering recourse for consumers in cases of disputes.

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In Ghana, non-resident owners of short-term rental properties are subject to specific tax and compliance regulations, primarily centered around tax obligations and compliance with local reporting standards:

1. Non-Resident Withholding Tax on Rental Income: Non-residents earning income from property rentals in Ghana are required to pay a withholding tax of 15% on gross rental income. This tax is deducted at source and reported to the Ghana Revenue Authority (GRA) by the party making the payment, typically a property manager or rental platform, when applicable.
2. Tax Compliance and Audits: Non-resident property owners must ensure accurate tax filings and may be subject to GRA audits to verify tax compliance. Under Ghana’s Revenue Administration Act, owners must maintain records of all income and expenses related to the rental property for at least six years, facilitating audits and compliance checks.
3. Automatic Financial Account Reporting: Non-residents are also subject to the Standard for Automatic Exchange of Financial Account Information Act, 2018 (Act 967), which mandates financial institutions to report certain accounts owned by non-residents to the GRA, ensuring global tax compliance and preventing tax evasion.

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There is a classification of various hospitality accommodations in Ghana. They are however classified according to amenities into stars and according to their function, capacity and customers into six categories based on their features and services:

Category "A": Hotels

• Classified into 1 to 5-star ratings based on international standards set by the Ghana Tourism Authority.
• Assessment involves inspectors evaluating facilities.

Category "B": Budget Hotels, Guest Houses, Motels

• Basic standards for lighting, ventilation, room arrangement, and 18-hour reception operation.
• At least 50% of staff must be English-literate, and four guest rooms must be easily accessible.

Category "C": Home Stays

• Family or individual-hosted accommodations with clean bedrooms, shared bathrooms, and basic furnishing.
• Hosts must meet age and independence criteria.

Category "D": Serviced Flats or Holiday Apartments

• Self-contained units with washroom, lounge, kitchenette, and amenities like housekeeping, laundry, and security services.

Category "E": Tourist Camp Sites and Caravans

• Outdoor facilities with receptive centers, pitches for tents/caravans, extensive sanitary facilities, and proper access for emergency vehicles.

Category "F": Hostels

• Budget accommodations with clean, well-ventilated rooms, shared bathrooms, mosquito protection, and adequate safety measures.

Each category addresses diverse traveler preferences and ensures standards for hygiene, safety, and service.

In Ghana, no specific regulations target holiday home owners or their guests during events like Christmas or festivals such as Afrochella. However, general short-term rental laws remain applicable throughout the year. These events often see increased tourism, resulting in higher accommodation demand, prompting property owners to adjust rental rates. Guests are encouraged to book early to secure lodgings. Local authorities typically enhance security measures, including stop-and-search procedures, which may affect guests. Hosts are responsible for advising their guests to carry identification and adhere to Ghana's social and civil rules.

In Ghana, property owners who operate short-term rentals without a permit may face several penalties:

1. Back Taxes and Penalties: The Ghana Revenue Authority (GRA) can impose back taxes and additional penalties on unreported rental income such as late payment incurs interest at 125% of the statutory rate, compounded monthly.
2. Business Suspension or Closure: In severe cases, properties may be closed temporarily or permanently if they violate zoning or health and safety requirements.
3. Legal Action: Repeat offenders or cases involving tax evasion could lead to criminal charges, additional financial penalties, or imprisonment.