Ghana’s religious organizations benefit from a government policy that exempts key items used in worship from customs duties and taxes. This policy, detailed in the Exemptions Act, 2022 (Act 1083), allows churches, mosques, and other faith groups to import essential religious goods without paying the usual taxes, easing the financial burden on these communities.
Among the exempted items for Christian worship are altar bread and communion wafers, which play a central role in the Holy Communion ceremony. During this sacred ritual, the wafers symbolize the body of Christ, uniting congregants in faith.
The cost of importing these delicate and specially made wafers can be significant. In past years, Ghana imported millions of kilograms of communion wafers valued at several million U.S. dollars, a cost that would be notably higher without tax exemptions.
Altar wine, used during communion to represent the blood of Christ, is also included in the exemptions. Many churches depend on imported altar wine because local options often do not meet the specific religious requirements needed for the sacrament. A typical 750ml bottle of altar wine can cost between $6 and $10 USD, and import taxes would only add to this expense.
The exemption covers altar linens and vestments, including altar frontal, decorative cloths used to dress the altar during services. However, choir robes and pulpit gowns are excluded from the exemption.
Catholic rosaries, essential prayer beads used for meditation and devotion, are also tax-exempt, supporting the spiritual practices of Catholic and other Christian communities.
For the Muslim community, exemptions apply to items like the sajjada (prayer mats), tasbi (Islamic rosary beads), and Zamzam, the holy water imported from Mecca, demonstrating Ghana’s commitment to supporting diverse religious practices.
These exemptions apply only to items imported exclusively for religious worship and must be recommended by the Minister responsible for Religious Affairs and approved by the Finance Minister, ensuring the benefits go to genuine religious needs.
By easing the cost of importing these specialized religious items, the policy allows faith groups to devote more resources to their ministries, outreach, and community support activities.
While the exact scale of savings remains unspecified, it is clear that these tax exemptions provide crucial support to religious organizations across Ghana.
By easing the cost of essential worship items, the policy helps sustain the rich traditions and diverse faith practices that are woven into the country’s social fabric.
For some churches and religious groups, this may come as new information, highlighting an important opportunity to benefit from exemptions designed to support their spiritual mission.
