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On 23 November 2023, Ghana announced the implementation of a visa-on-arrival (VOA) system for all individuals who enter Ghana between 1 December 2023 and 15 January 2024 for business or tourism purposes and stay for up to 30 days. Under the "December in Ghana" program, initiated by the Ghana Tourism Authority (GTA) to facilitate the entry of visitors during the upcoming festive season, foreign nationals will not be required to obtain a visa prior to traveling to Ghana for business or tourism purposes. These individuals will instead be granted a single-entry visa valid for up to 30 days upon arrival. Individuals who seek to work and reside in Ghana may also obtain a VOA and enter as a visitor between 1 December 2023 and 15 January 2024.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.