Citizenship by Investment (GIPA Act 2026 provision)

Upcoming · not yet available — Legal basis created 2026; programme not operational

Citizenship by Investment (GIPA Act 2026 provision) is a residence route in Ghana (Cetățenie prin investiție). Act 1173 contains an enabling provision for citizenship by investment; no regulations, amounts or application channel published as of Oct 2026.

Data as of 2026-10

Figures are estimates and requirements can change. Check current details with the relevant authority. Residence permits and tax residence follow separate rules.

Tax residence in Ghana

Presence in Ghana for at least 183 days in a 12-month period that begins or ends in the year of assessment can establish tax residence.

Ghanaian citizenship can also establish residence, except where the citizen has a permanent home abroad and lives there throughout the year. Government officials posted abroad and certain temporarily absent citizens with a permanent home in Ghana are also covered. Residents are generally taxed on worldwide income. Source: Ghana Revenue Authority, Tax Terminologies (checked 8 October 2026).

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

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Citizenship by investment: due-diligence checklist →

Requirements at a glance

Spouse and children can usually be included.

How holders are taxed

Residents taxed on worldwide income, progressive up to 35%

Next steps

Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.

Categorie	Cetățenie prin investiție
Investiție	—
Taxe (familie)	—
Venit / an	—
Active	—
Ședere min.	—
RP	—
Cetățenie	—
Muncă	yes
Eligibil	all
Impozit	Residents taxed on worldwide income, progressive up to 35%
La data de	2026-10

If you become a citizen

Military service: none · No conscription; professional/volunteer forces.

Taxed for holding the passport: none — Residence-based taxation; citizens abroad not taxed on foreign income

Can you give it up?: allowed — Renunciation by declaration/application once another nationality is held

Passport reputation (banks, sanctions): medium risk — Accepted with EDD; some private banks cautious

A second passport can also cost a government job or security clearance in your current country.

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General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.