Among the numerous guarantees and incentives that attract investors are:

• Low corporate tax rates
• Tax holidays
•  Low equity requirements
•  Custom duty exemptions for plant, machinery, equipment and parts
•  Automatic immigrant quotas
•  Relief from double taxation for foreign investors.

Ghana’s Foreign Investment Code:

• Eliminates screening of foreign investment
• Guarantees capital repatriation
• Does not discriminate against foreign investors.
• Only pre-condition for investment is a minimum capital requirement.

Ghana Investment Promotion Act, 1994 (Act 478), provides:

• Guarantees to all enterprises
• Free transferability through any authorized dealer bank in freely convertible currency of dividends or net profits attributable to a foreign investment
• Payments in respect of loan servicing where a foreign loan has been obtained
•   Remittance of proceeds (net of all taxes and other obligations) in the event of sale or liquidation of the enterprise or any interest attributable to the investment.

 
Ghana is a member of the Multilateral Investment Guarantee Agency (MIGA) of the World Bank, which provides investment guarantees against non-commercial risk for investments in developing countries. Additionally, the Government has entered into bilateral Investment Promotion and Protection Agreements (IPPAs), as well as double taxation treaties with a number of countries to further enhance the protection and security of the investment regime.
 
See Association of Ghana Industries