From spearheading the funding of tourism projects to facilitating tourism marketing, research and product development.
The Tourism Development Fund was established by the Tourism Act 2011 (ACT 817) to provide funding for tourism and tourism-related projects and programmes. (Section 21)
According Tourism Act 2011, ACT 817, Section 22, the Board shall apply the Fund to relevant tourism activities particularly;
(a) marketing and promotion of tourism; (b) capacity building, market research and development of tourism infrastructure; (c) development and promotion of other entrepreneurial activities; (d) tourism export trade-oriented activities of institutions; and (e) tourism education and training.
The fund is mainly financed by one per cent (1%) tourism levy payable by a patron of a tourism enterprise. The one per cent (1%) tourism levy is a fee levied on the net cost of service or products purchased. The Tourism (Levy) Regulations 2012 (L.I. 2185) was passed by parliament in 2012 to regulate the administration of the Tourism Levy. Other financing sources include donations and grants, money earned from the operation of projects financed by the TDF or other investments, and other cash allocated by the Ministry of Finance and Economic Planning.
A tourism industry operator according to L.I. 2185 must be licensed and certified to serve as an agent of the GTA to collect the one per cent (1%) tourism levy and remit same into the Fund. An operator has a one-month collection period and the subsequent (the next 30 days) to remit what has been collected.
The designated banks for the collection of the one per cent (1%) tourism levy are as follows:
A patron of any tourism enterprise in Ghana is expected to pay the one per cent (1%) tourism levy to a licensed and certified service provider.
See projects that the tourism fund has supported. They include…
We facilitate and fund tourism marketing and promotion activities of the tourism industry.
From training to capacity building, we fund activities to help ensure that the industry persons with the required skill-set to ensure excellent service delivery.
We fund tourism research operations.
TDF has funded several projects and activities including:
A patron, Ghanaian or Foreigner, of a tourism service or product such as hotel room or a rented car pays the one per cent (1%) tourism levy. As such in this way, they are also contributing to the growth and promotion of the local travel and industry locally and internationally.
The one per cent (1%) tourism levy is a fee charged on the net cost of a tourism service or product payable by a patron. The levy is collected by the tourism operator (a person who sells, offers for sale or otherwise provides tourism and tourism related service) and remitted into the Tourism Development Fund (TDF).
The tourism levy is calculated on the total net amount (the amount exclusive of VAT, GETFUND, COVID and NHIL levies) of products and services patronised from a certified tourism operator. For example, if the total gross amount of services patronised is 500.00 and the total VAT, GETFUND, COVID and NHIL levies component is 100.00, then the one per cent (1%) tourism levy will be charged on the net amount of 400.00 which will be 4.00.
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