CITG Exemptions 2026: The Complete Guide — Every Qualification, Every Paper, Every Fee
The complete 2026 guide to CITG exemptions: every qualification that earns them, exactly which papers they cover, what they cost, and when it pays to write a paper instead.
In CITG, exemptions apply almost entirely to the Professional Level. A Chartered Accountant (ICAG, ACCA, CIMA or CIPFA) or a Ghana Bar Association lawyer is exempt from all six Professional Level papers and starts at Final Level 1, writing only six papers to qualify. Final Level 2 can never be exempted, and Final Level 1 only rarely, at the Council’s discretion for holders of a specialised taxation Master’s. Exemptions are not automatic: you apply, prove your qualification, and pay GHS 500 per paper. Confirm current details on taxghana.org.
This guide sets out the full CITG exemption framework as it stands in 2026: the professional-body fast-track for Chartered Accountants and lawyers, the Taxation Technician Certificate route, what degree and HND holders can and cannot claim, the exemption fees, and the one place where writing a paper is cheaper than exempting it. It is drawn from the CITG Examination Scheme and Syllabus, official CITG registration and fees information, and MSL Business School’s current published rates.
Last reviewed and updated , against the CITG Examination Scheme and Syllabus (exemption policy), official CITG registration and fees information, and MSL’s current published rates. Fees and rules are set by CITG and are subject to change.
- What they do
- Let you skip Professional Level papers you have already covered elsewhere, on application and payment of a fee
- Levels exemptable
- Professional Level (up to six papers) · Final Level 1 only by rare Council discretion
- Final Levels
- Final Level 2 is never exemptable; Final Level 1 only in rare, discretionary cases, so nearly all candidates write all six
- Exemption fee (2026)
- GHS 500 per paper · maximum GHS 3,000 for all six Professional papers
- Full fast-track bodies
- ICAG, ACCA, CIMA, CIPFA and Ghana Bar Association members: all six Professional papers
- Taxation Technician route
- Certificate holders are exempt from Papers 1, 2 and 4
- How to apply
- Apply to CITG with proof of your qualification and pay per paper; the Council approves
- Pass mark
- 50% in every paper you write
On this page
What CITG exemptions are
An exemption is permission to skip a CITG paper you have already covered to an equivalent standard through a prior qualification, so that you do not sit it. In CITG, exemptions have one defining feature that shapes everything else: they apply overwhelmingly to the Professional Level. Final Level 2 is closed to exemption for every candidate, whatever they already hold, and Final Level 1 is closed too, save for one narrow exception the Council may allow a specialised taxation Master’s holder.
That single rule is why a Chartered Accountant does not walk straight into CITG membership. The CA qualification clears the entire Professional Level, but the six Final Level papers, three at Final Level 1 and three at Final Level 2, must still be written and passed. Exemptions shorten the road; they never remove the destination.
Three things CITG exemptions do not do
| What people assume | The reality |
|---|---|
| They apply automatically | They do not. You must apply to CITG, submit proof of your qualification, and pay a fee per paper. The Council approves exemptions at its discretion. |
| They routinely clear a Final Level | They do not. Final Level 2 can never be exempted, and Final Level 1 only rarely, when the Council allows a specialised taxation Master’s holder a limited exemption on the transcript. For almost every candidate the most exempted is the six Professional Level papers. |
| They are always the cheaper option | Not in fee terms. At GHS 500 per paper, the exemption fee is higher than the GHS 300 Professional Level exam fee, so exempting can cost more than writing. The saving is time, not money. |
Exemptions are also unavailable for an incomplete qualification. A part-finished degree or professional programme does not earn them; you need the completed award, and evidence of it.
Who qualifies for CITG exemptions in Ghana
CITG’s exemption framework is short and, compared with ICAG’s, unusually clean. There are three routes in: a full Professional Level exemption for members of named professional bodies, a fixed partial exemption for Taxation Technician Certificate holders, and a case-by-case, subject-by-subject assessment for everyone else. The table below sets out where each starting point lands.
| Prior qualification | Papers exempted | Where you start |
|---|---|---|
| ICAG Chartered Accountant (CA Ghana) | All 6 Professional Level papers | Final Level 1 |
| ACCA member | All 6 Professional Level papers | Final Level 1 |
| CIMA member | All 6 Professional Level papers | Final Level 1 |
| CIPFA (UK) member | All 6 Professional Level papers | Final Level 1 |
| Lawyer (Ghana Bar Association) | All 6 Professional Level papers | Final Level 1 |
| Taxation Technician Certificate (CITG) | Papers 1, 2 and 4 | Professional Level (Papers 3, 5, 6 remaining) |
| Members of other accountancy bodies | Assessed case by case by the CITG Council | Depends on the assessment |
| First degree, HND or GRA Basic Professional Certificate | None automatic · subject by subject on transcript evidence | Professional Level |
| Specialised Master’s in taxation (Ghanaian institution) | Subject by subject at Professional Level, and possibly one or more Final Level 1 papers, at Council discretion on transcript | Final Level 1 or the Professional Level, per assessment |
| Final Level 2 (all candidates) | Never exemptable, for anyone | Must be written in full |
Chartered Accountants, and the CA plus MCITG dual designation
For an ICAG Chartered Accountant, CITG is the most efficient second credential available. The whole Professional Level is exempted, leaving six Final Level papers between you and the Chartered Tax Practitioner designation. The result, CA (Ghana) plus MCITG (Ghana), is one of the strongest combinations in Ghanaian professional finance, pairing full accountancy with a statutory tax-practice licence.
ACCA, CIMA and CIPFA members
Members of ACCA, CIMA and CIPFA are treated the same way as ICAG members: exempt from all six Professional Level papers and starting at Final Level 1. The exemption still has to be applied for formally, with a membership certificate and a current letter of good standing, and the per-paper fee still applies. Membership of the body, not part-completion of its exams, is what qualifies you.
Lawyers (Ghana Bar Association)
A lawyer who is a member of the Ghana Bar Association receives the same full Professional Level exemption and enters at Final Level 1. For a practising lawyer moving into tax advisory work, this is a direct route to a regulated tax-practice qualification.
Members of other bodies, and degree holders
Membership of an accountancy body not named in the CITG scheme is assessed individually by the Council; nothing is guaranteed. Degree, HND and GRA certificate holders enter at the Professional Level and are assessed subject by subject against their transcripts, which rarely clears a whole paper. Most graduate candidates write the full Professional Level, and should plan on that basis. One graduate route reaches further: a holder of a specialised Master’s in taxation from a Ghanaian institution may, at the Council’s discretion and on a case-by-case reading of the transcript, be granted a limited exemption that can extend into Final Level 1. It is rare and never guaranteed.
How much CITG exemptions cost in 2026
CITG charges a single, flat exemption fee per paper, regardless of which qualification you hold or which body you belong to. There is no graduated scale and no reduced rate for professional-body members; everyone pays the same GHS 500 per paper.
| Level | Fee per paper exempted | Maximum papers exemptable | Maximum total |
|---|---|---|---|
| Professional Level | GHS 500 | 6 | GHS 3,000 |
| Final Level 1 | GHS 500 | Rare · Council discretion (specialised taxation Master’s) | By assessment |
| Final Level 2 | Not exemptable | 0 | – |
Where the Council grants a rare Final Level 1 exemption to a specialised taxation Master’s holder, the same flat GHS 500 per-paper fee applies.
The exemption fee is separate from, and additional to, the one-time GHS 300 student registration fee and the GHS 300 annual subscription every registered student pays. A Chartered Accountant exempting all six Professional Level papers therefore pays GHS 3,000 in exemption fees on top of registration and subscription, before a single Final Level exam or tuition fee.
Take the exemption, or write the paper?
For most professional qualifications this question is about saving money. In CITG it is the opposite, and it is worth being clear-eyed about it. Because the exemption fee (GHS 500 per paper) is higher than the Professional Level exam fee (GHS 300 per paper), exempting the Professional Level costs more in fees than writing it.
| Route through the Professional Level | CITG fees | What you spend |
|---|---|---|
| Exempt all 6 papers (CA, ACCA, CIMA, CIPFA, lawyer) | GHS 3,000 | No study; start at Final Level 1 immediately |
| Write all 6 papers | GHS 1,800 | Six extra papers of study across at least one full sitting, plus tuition |
MSL guidance · Exempt for time, not for money
On fees alone, writing the six Professional papers is about GHS 1,200 cheaper than exempting them. But that comparison ignores the real cost: six papers of study, exam preparation and at least six months on the two-sitting calendar. For a qualified professional whose time is scarce, paying GHS 3,000 to remove six papers and begin at Final Level 1 is almost always the right trade. Just make it as a deliberate choice about time, not in the belief that exemptions save money.
For the Final Levels the question barely arises. Final Level 2 can never be exempted, and Final Level 1 only in the rare case where the Council grants a specialised taxation Master’s holder a limited exemption on the transcript. For almost every candidate all six Final Level papers are written regardless of what they already hold, and the only decision there is how well you prepare.
The professional-body fast-track in full
The named-body exemption is the route most CITG exemption candidates use. Its basis is the CITG exemption policy under the Chartered Institute of Taxation Act, 2016 (Act 916), which lets members of specified professional bodies be exempted from the Professional Level examinations. What every one of them shares is a full Professional Level exemption and a full obligation to write both Final Levels.
| Body | Professional Level | Final Level 1 | Final Level 2 |
|---|---|---|---|
| ICAG (CA Ghana) | Exempt (all 6) | Must write (all 3) | Must write (all 3) |
| ACCA | Exempt (all 6) | Must write (all 3) | Must write (all 3) |
| CIMA | Exempt (all 6) | Must write (all 3) | Must write (all 3) |
| CIPFA (UK) | Exempt (all 6) | Must write (all 3) | Must write (all 3) |
| Ghana Bar Association | Exempt (all 6) | Must write (all 3) | Must write (all 3) |
The six papers every fast-track candidate still writes
Whatever body exempts you, the road to MCITG runs through the same six Final Level papers: at Final Level 1, Paper 7 Tax Audit and Investigations, Paper 8 Oil, Gas and Other Minerals Taxation, and Paper 9 International Taxation; at Final Level 2, Paper 10 Strategic Tax Planning, Paper 11 Advanced Taxation Practice, and Paper 12 Tax Practice Administration and Ethics. Final Level 1 must be completed before Final Level 2 is attempted, and on a first entry to Final Level 2 all three papers must be sat in the same sitting.
One difference from ICAG worth noting
ICAG runs a separate exemption-fee scale for members of international bodies. CITG does not. There is no reduced professional-body exemption fee: the flat GHS 500 per paper applies to a Chartered Accountant exactly as it does to anyone else. If you are budgeting from an ICAG frame of reference, do not assume a discount that does not exist here.
Documents you will need
To claim a professional-body exemption you submit your membership certificate and a current letter of good standing from the body, alongside your CITG student registration. Exemptions are granted by the Council and are not issued automatically on the strength of membership alone.
Taxation Technician, degree, HND and Master’s routes
Not every candidate arrives with a full professional qualification. Three other routes matter: the CITG Taxation Technician Certificate, which carries a fixed partial exemption; the degree, HND and GRA certificate routes, which qualify you to register but rarely exempt a whole paper; and a specialised Master’s in taxation, the one graduate qualification that can occasionally reach into Final Level 1.
| Route | Papers exempted | Professional papers still to write |
|---|---|---|
| Taxation Technician Certificate (CITG) | Paper 1 Public Sector Economics and Finance, Paper 2 Income Taxation, Paper 4 Indirect Taxation | Paper 3 Accounting and Finance, Paper 5 Revenue and Business Law, Paper 6 Strategy and Governance |
| First degree, HND or GRA Basic Professional Certificate | None automatic · subject by subject on transcript evidence | Up to all 6, depending on the assessment |
Taxation Technician Certificate holders
The Taxation Technician Certificate is CITG’s own feeder qualification, and it carries the only fixed partial exemption in the framework: Papers 1, 2 and 4 of the Professional Level. A certificate holder then writes the three remaining Professional papers (3, 5 and 6) before moving on to the Final Levels. It is a genuine head start on content you have already been examined on.
Degree, HND and GRA certificate holders
A first degree, an HND, or the GRA Basic Professional Certificate in Taxation each qualifies you to register as a CITG student, but none carries an automatic paper exemption. Where a transcript shows content equivalent in scope and standard to a Professional Level paper, the Council may grant a subject-by-subject exemption, but this seldom clears an entire paper and is never guaranteed. Plan to write the full Professional Level, and treat any exemption granted as a bonus rather than an assumption.
Specialised taxation Master’s holders
A specialised Master’s in taxation from a Ghanaian institution is the one graduate qualification that can reach beyond the Professional Level. Where the transcript supports it, the CITG Council may, at its discretion and case by case, grant a limited exemption that extends into Final Level 1, in addition to any subject-by-subject Professional Level exemptions. This is the only route by which a Final Level paper is ever exempted; it is assessed entirely on the transcript, and it is never automatic or guaranteed. Final Level 2 remains closed to exemption for everyone. If you hold such a Master’s, submit your full transcript with your application and let the Council decide what, if anything, it exempts, and plan to write every paper until CITG confirms otherwise.
How to apply for CITG exemptions
Exemptions are handled as part of registration, not afterwards. Apply when you register as a student, before you enter for any papers, so the Council can confirm your starting level. The steps are straightforward.
- Register as a CITG student at taxghana.org and pay the one-time GHS 300 registration fee. Identify your route: professional-body member, Taxation Technician Certificate holder, or degree, HND or GRA certificate holder.
- Assemble your supporting documents. For a professional body, your membership certificate and a current letter of good standing. For the Taxation Technician or a degree route, your certificate or a full transcript.
- Apply for the exemptions with those documents. Exemptions are granted at the discretion of the CITG Council and are not automatic, so do not enter for a paper on the assumption it will be exempted.
- Pay the exemption fee of GHS 500 for each paper exempted. A Chartered Accountant exempting all six Professional Level papers pays GHS 3,000.
- Keep your annual subscription current (GHS 300 a year) and enter for the papers you must write ahead of the sitting deadline.
Remember that exemptions are not available for an incomplete qualification, and that for almost every candidate the six Final Level papers remain to be written whatever else is exempted.
Are CITG exemptions worth taking?
For most candidates the answer is yes, but for a specific reason that is easy to misread. The value of a CITG exemption is the study time it removes, not the fees it saves.
For Chartered Accountants and lawyers, take the full exemption
If you hold a CA (ICAG, ACCA, CIMA or CIPFA) or are a Ghana Bar Association member, the Professional Level exemption is the entire point of the fast-track. It converts a twelve-paper qualification into a six-paper one and lets you begin at Final Level 1. The GHS 3,000 is worth paying to remove six papers and a year or more of study.
For Taxation Technician holders, take the partial exemption
The Papers 1, 2 and 4 exemption is a clear saving of time on content you have already been examined on. There is little reason to re-sit those papers.
For degree and HND holders, expect to write
Automatic exemptions are rare on this route, and subject-by-subject assessment seldom clears a full paper. Budget and plan to write the Professional Level, and approach it as the foundation the Final Levels are built on rather than a hurdle to be exempted away. The one exception worth knowing is a specialised taxation Master’s, which the Council may allow to reach into Final Level 1 on the transcript, but treat any such exemption as a bonus, never a plan.
Whichever route you take, the six Final Level papers decide whether you qualify. That is where preparation quality matters most, and where MSL Business School concentrates its CITG tuition.
Plan your CITG route with MSL
Prepare with Ghana’s most-awarded professional education provider
MSL Business School is Ghana’s most-awarded professional education provider and a leading CITG tuition specialist, with multiple CITG National Overall Best Graduating Student wins. Exemptions get you to Final Level 1; MSL gets you through it. We deliver CITG Final Level 1 and Final Level 2 tuition live online via Google Meet, with same-day recordings uploaded to the MSL Business School App, taught by lecturers who have sat these examinations themselves.
As Ghana’s clear technology leader in professional education, and the first and only provider with multimodal AI for professional exam students, MSL gives you full access to the multimodal MSL AI, which supports text, voice and image input for solving past questions on demand. To confirm your exemptions, map your sitting plan, or enrol for tuition, visit our CITG page or message us on WhatsApp.
CITG exemptions: frequently asked questions
What are CITG exemptions?
A CITG exemption is permission to skip a paper you have already covered to an equivalent standard through a prior qualification. In CITG, exemptions apply almost entirely to the Professional Level. You must apply for them, prove your qualification, and pay a fee per paper; they are not granted automatically.
Which CITG level can be exempted?
Chiefly the Professional Level. Its six papers can be exempted in full for members of named professional bodies, or in part for Taxation Technician Certificate holders. Final Level 2 can never be exempted. Final Level 1 is not normally exemptable either, but the Council may grant a holder of a specialised taxation Master’s a limited exemption, case by case on the transcript.
Can Final Level 1 or Final Level 2 be exempted?
Final Level 2, never, by any qualification. Final Level 1 is different: it is not open to exemption in the normal way, but the CITG Council may, at its discretion, grant a holder of a specialised Master’s in taxation from a Ghanaian institution a limited exemption from one or more Final Level 1 papers, assessed case by case on the transcript. It is rare and never guaranteed, so plan to write all six Final Level papers unless CITG confirms otherwise.
How much do CITG exemptions cost in 2026?
GHS 500 per paper exempted, a flat rate with no reduced scale for professional-body members. A Chartered Accountant exempting all six Professional Level papers pays GHS 3,000. This is separate from the one-time GHS 300 registration fee and the GHS 300 annual subscription.
Do Chartered Accountants get CITG exemptions?
Yes. An ICAG Chartered Accountant is exempt from all six Professional Level papers and starts at Final Level 1, writing only six papers to qualify. The exemption must still be applied for, with a membership certificate and a letter of good standing, and the per-paper fee paid.
Do ACCA, CIMA and CIPFA members and lawyers get the same exemptions?
Yes. Members of ACCA, CIMA and CIPFA, and Ghana Bar Association lawyers, are all exempt from the full six Professional Level papers and start at Final Level 1, on the same terms as ICAG members.
What CITG exemptions do Taxation Technician Certificate holders get?
Holders of the CITG Taxation Technician Certificate are exempt from three Professional Level papers: Paper 1 Public Sector Economics and Finance, Paper 2 Income Taxation, and Paper 4 Indirect Taxation. They write the remaining three Professional papers (3, 5 and 6) before moving on to the Final Levels.
Do degree or HND holders get automatic CITG exemptions?
No. A first degree, HND or GRA Basic Professional Certificate qualifies you to register, but carries no automatic paper exemption. The Council may grant a subject-by-subject exemption where a transcript shows equivalent content, but this rarely clears a full paper, so most graduate candidates write the whole Professional Level.
Can a Master’s in taxation earn CITG exemptions, including at Final Level 1?
It can, exceptionally. A specialised Master’s in taxation from a Ghanaian institution is the one graduate qualification the CITG Council may allow to reach beyond the Professional Level. On a case-by-case reading of the transcript, and at the Council’s sole discretion, it can earn a limited exemption extending into Final Level 1, alongside any Professional Level exemptions. It is never automatic or guaranteed, and Final Level 2 remains closed to exemption for everyone.
Are CITG exemptions automatic?
No. You must apply to CITG, submit proof of your qualification, and pay the fee per paper. Exemptions are granted at the discretion of the Council, and are not available for an incomplete qualification.
Is it cheaper to take CITG exemptions or write the Professional Level?
Writing is cheaper in fees. The exemption fee is GHS 500 per paper, against a GHS 300 Professional Level exam fee, so exempting all six costs about GHS 1,200 more than writing them. The reason to exempt is the study time saved, not money: it removes six papers and lets a qualified professional start at Final Level 1.
How do I apply for CITG exemptions?
Register as a CITG student at taxghana.org, then apply for the exemptions with your supporting documents: a membership certificate and letter of good standing for a professional body, or a certificate or transcript for the Taxation Technician or degree route. Pay GHS 500 for each paper exempted; the Council approves the exemptions before you enter for your remaining papers.
Key terms in this guide
- CITG
- The Chartered Institute of Taxation, Ghana. Established under the Chartered Institute of Taxation Act, 2016 (Act 916), it regulates tax practice and sets the Professional Qualifying Examination.
- MCITG (Ghana)
- The membership designation of the Chartered Institute of Taxation, Ghana, identifying a Chartered Tax Practitioner.
- Chartered Tax Practitioner
- Ghana’s professional standard for tax practice. A person must be a registered CITG member to practise.
- Exemption
- Permission to skip a paper already covered by a prior qualification. In CITG, exemptions apply chiefly to the Professional Level, on application and payment of a fee.
- Exemption fee
- The fee charged per paper exempted. In 2026 it is GHS 500 per paper, a flat rate for all candidates, to a maximum of GHS 3,000 for the six Professional papers.
- Professional Level
- The first CITG level, six papers, and the only level that can be exempted. Exempted in full for ICAG, ACCA, CIMA, CIPFA and Ghana Bar Association members.
- Final Level 1
- The middle CITG level, three papers (7 to 9). It is not normally exemptable, though the Council may grant a specialised taxation Master’s holder a limited exemption on the transcript.
- Final Level 2
- The final CITG level, three papers (10 to 12). It cannot be exempted, and on a first attempt all three papers must be sat in the same sitting.
- Taxation Technician Certificate
- A CITG feeder qualification. Holders are exempt from Professional Level Papers 1, 2 and 4.
- Letter of good standing
- A current letter from a professional body confirming a member is in good standing, required when claiming a professional-body exemption.
- Act 916
- The Chartered Institute of Taxation Act, 2016, which establishes CITG and underpins its exemption policy.
- Pass mark
- The mark needed to pass any CITG paper: 50%.
Key points to remember
- CITG exemptions apply chiefly to the Professional Level; Final Level 2 can never be exempted, and Final Level 1 only in rare, discretionary cases for specialised taxation Master’s holders.
- ICAG, ACCA, CIMA, CIPFA members and Ghana Bar Association lawyers are exempt from all six Professional Level papers and start at Final Level 1, writing only six papers to qualify.
- Taxation Technician Certificate holders are exempt from Papers 1, 2 and 4, and write the remaining Professional papers 3, 5 and 6.
- Degree, HND and GRA certificate holders get no automatic exemption; assessment is subject by subject and rarely clears a whole paper.
- The exemption fee is a flat GHS 500 per paper (maximum GHS 3,000), with no reduced professional-body rate, on top of the GHS 300 registration fee and GHS 300 annual subscription.
- Because the exemption fee is higher than the GHS 300 Professional exam fee, exempting costs more than writing; the reason to exempt is the study time saved, not money.
- Exemptions are not automatic: apply to CITG with proof, pay per paper, and let the Council approve them before you enter for your papers.
Source: Chartered Institute of Taxation, Ghana, Examination Scheme and Syllabus (exemption policy), and official CITG registration and fees information (citghana.org / taxghana.org), with MSL Business School’s current published tuition rates. Exemptions are granted at the discretion of the CITG Council; fees, routes and regulations are set by CITG and are subject to change. Always confirm current details with CITG at taxghana.org before applying.
