CITG FAQ · Ghana
Frequently Asked Questions: Becoming a Chartered Tax Practitioner in Ghana
Every question about the CITG qualification, answered in one place: eligibility, exam structure, exemptions, fees, registration, and how MSL Business School prepares you to pass.
The Chartered Institute of Taxation, Ghana (CITG) sets the Professional Qualifying Examination that leads to Chartered Tax Practitioner status in Ghana. This guide answers the questions students ask most often, from who is eligible to write, through the exemptions and fees, to the technology MSL Business School uses to prepare its students. Use the contents below to jump to any section.
The CITG & who can qualify
Which body regulates the practice of taxation and certifies Chartered Tax Practitioners in Ghana?
The Chartered Institute of Taxation, Ghana (CITG) was established under the Chartered Institute of Taxation Act, 2016 (Act 916) to promote the study of taxation and regulate the practice of taxation in Ghana. With the coming into force of Act 916, the earlier Chartered Institute of Taxation (Ghana), established under the Professional Bodies Registration Act, 1973 (NRCD 143), was repealed.
Important · Who may practise
A person shall not practise as a Chartered Tax Practitioner unless that person is registered as a member of the Institute.
Who is eligible to write the CITG professional qualifying exams?
To be eligible for the CITG exams, you need to have one of the following qualifications.
Entry routes
- First degree
- A first degree from a recognised tertiary institution.
- Taxation Technician Certificate
- The Taxation Technician Certificate of the Institute.
- HND
- A Higher National Diploma from a recognised tertiary institution.
- GRA certificate
- The Basic Professional Certificate in Taxation of the Ghana Revenue Authority.
- Council-approved equivalent
- Any other qualification the Council considers equivalent to any of the above.
Exam structure, papers & pass mark
How is the CITG exam structured?
The CITG Professional Qualifying Examination is structured into three levels, with a total of 12 papers.
The three levels
- Professional Level
- 6 papers
- Final Level 1
- 3 papers
- Final Level 2
- 3 papers
What specific papers are in each level?
The papers for each level are as follows.
| Level | Papers |
|---|---|
| Professional Level | Public Sector Economics & Finance; Income Taxation; Accounting & Finance; Indirect Taxation; Revenue & Business Law; Strategy & Governance. |
| Final Level 1 | Tax Audit & Investigations; Oil, Gas & Other Minerals Taxation; International Taxation. |
| Final Level 2 | Strategic Tax Planning; Advanced Taxation Practice; Tax Practice Administration & Ethics. |
What is the passing mark for a CITG paper?
Pass mark · Every paper
The pass mark for all CITG papers is 50%.
Sitting rules, exemptions, dates & registration
Are there rules about which papers I can write at the same time?
Yes. While you can generally write any number of papers within the Professional Level and within Final Level 1, the levels must be taken in sequence.
How the levels are sequenced
- Levels are sequential
- You cannot write papers across levels. The Professional Level must be fully completed before Final Level 1 can be attempted, and Final Level 1 must be completed before Final Level 2.
- First sitting at Final Level 2
- A student appearing at Final Level 2 for the first time must attempt all three papers in a single exam session. Any papers passed are credited towards future attempts.
Can I get exemptions from any papers?
Yes, exemptions are granted based on your existing qualifications.
| Qualification | Exemption granted |
|---|---|
| Chartered Accountants | Exempt from all six Professional Level papers. Members of ICAG, ACCA and CIMA typically qualify automatically. |
| Other accountancy bodies | Assessed by the CITG Council on a case-by-case basis. |
| Lawyers (Ghana Bar Association) | Exempt from all six Professional Level papers. |
| Other degrees & professional quals | Considered subject-by-subject, provided your transcript shows you attained the level of knowledge and standard required. |
Important · The one exception
Final Level 2 is never subject to exemption, no matter what prior qualification a student holds.
When and where can I take the CITG exams?
Sittings & centres
- Frequency
- Twice a year, in February and August.
- Centres
- Held at various centres, including Accra, Kumasi and Ho.
How do I register as a CITG student?
You register as a CITG student through the CITG website at taxghana.org.
Note · Form-based registration
CITG registration is not an online portal. You download the Student Registration Form from the CITG website, complete it, and submit it.
The costs: CITG & MSL fees
What fees do I pay directly to CITG?
The fees below are paid directly to CITG and are separate from any tuition you pay to a learning provider.
Fees payable directly to CITG
- Registration fee
- GHS 300 — a one-time fee paid when you first register as a CITG student.
- Annual subscription
- GHS 300 — paid once every year.
- Exemption fee
- GHS 500 per paper exempted, paid only when you apply for exemptions.
- Examination fee
- Charged per paper, by level — see the table below.
| Level | Examination fee (per paper) |
|---|---|
| Professional Level | GHS 300 |
| Final Level 1 | GHS 400 |
| Final Level 2 | GHS 500 |
What fees are payable to MSL Business School?
MSL Business School’s CITG fee structure is simple and transparent. You only pay a tuition fee per paper, charged per exam sitting. There are no hidden charges, registration fees, or administrative add-ons.
MSL tuition · per paper, per sitting
- CITG Final Level 1
- GHS 550 per paper
- CITG Final Level 2
- GHS 600 per paper
Studying with MSL Business School
Why should I choose MSL Business School for my CITG tuition?
MSL Business School is dedicated to providing world-class exam preparation to help you pass the first time. Our students have an excellent track record, with 46 National Awards, including achieving the CITG Overall Best Graduating Student Award multiple times. To see our award-winning students, visit our awards page.
How does MSL Business School deliver its classes?
We use the best technology to ensure you can pass the first time. All our classes are delivered live online via Google Meet, providing a flexible and accessible learning environment.
What if I miss a live class? Are recordings available?
Yes. Recordings of every live session are uploaded to the MSL Business School App on the same day the class is held. This gives you the complete flexibility to study anytime and anywhere, without restrictions.
What technology does the MSL Business School App offer to CITG students?
MSL Business School is Ghana’s clear technology leader in professional education — the first and only provider with multimodal AI for CITG students. The MSL Business School App is a fully integrated learning platform purpose-built for CITG preparation, accessible across Android, iOS and Windows. Its features include:
Inside the MSL Business School App
- MSL AI (Multimodal)
- Open any lesson for an instant AI-generated summary, turn any topic into quizzes and flashcards on demand, ask questions about Ghana’s tax legislation through text or voice, and upload a photo of a CITG exam question or tax computation to work through it step by step. MSL AI keeps conversation memory across your session, so it learns the context of how you study. This is the first multimodal AI deployed in Ghana’s professional examination space.
- Same-day recordings
- Full access to recordings of every live class, uploaded the same day the class is held. Study anytime, anywhere, without restrictions.
- Interactive study tools
- Built-in quizzes with a leaderboard for friendly competition, flashcards for spaced revision of tax legislation, and AI-generated lesson summaries that convert any topic into a structured revision aid.
- MSL SmartConnect
- A peer collaboration feature that lets you connect with course mates, send messages, share images and files, and stay up to date with class announcements.
- Learning streaks, XP & leaderboards
- Consistency tools that track your daily study activity, reward sustained effort, and create healthy competition across the cohort.
- Modern, fast interface
- A clean design optimised for speed and stability across devices, with seamless progress sync so you can move between phone, tablet and laptop without losing your place.
The bottom line
No other CITG tuition provider in Ghana operates a multimodal AI learning platform of this scope.
How can I register for tuition with MSL Business School?
You can register by visiting mslbusinessschool.com/citg, or contact us on WhatsApp at 053 050 4026.
Will I get reminders about important CITG deadlines if I am a student at MSL?
Yes. As a member of the MSL Business School community, you will receive timely updates on all key registration deadlines, so you are always well-informed.
Where can I get more information?
For any further questions, reach out to us on WhatsApp at 053 050 4026.
Key terms in this guide
- CITG
- Chartered Institute of Taxation, Ghana. The body that regulates the practice of taxation in Ghana and certifies Chartered Tax Practitioners.
- Chartered Tax Practitioner (CTP)
- A person registered as a member of the CITG and licensed to practise taxation in Ghana.
- Act 916
- The Chartered Institute of Taxation Act, 2016, which established the CITG and governs the regulation of taxation practice in Ghana.
- Professional Level
- The first of the three CITG levels, comprising six papers; widely exempted for Chartered Accountants and lawyers.
- Final Level 1 & Final Level 2
- The two advanced CITG levels of three papers each. Final Level 2 can never be exempted and, on a first attempt, all three papers must be sat together.
- Taxation Technician Certificate
- A CITG qualification that, like a first degree or HND, satisfies the entry requirement for the professional exams.
- GRA
- Ghana Revenue Authority. Its Basic Professional Certificate in Taxation is one of the accepted CITG entry routes.
- Exemption
- A paper a candidate does not have to write because an existing qualification already covers it. Exemptions are applied and paid for through CITG.
- Diet / Sitting
- A single examination session. CITG holds two diets a year, in February and August.
Key points to remember
- The CITG qualification has three levels and 12 papers: Professional Level (6), Final Level 1 (3) and Final Level 2 (3), with a 50% pass mark on every paper.
- Exams are held twice a year — February and August — at centres including Accra, Kumasi and Ho.
- Levels must be taken in sequence, and on a first attempt at Final Level 2 all three papers must be sat together.
- Chartered Accountants (ICAG, ACCA, CIMA) and lawyers are exempt from all six Professional Level papers, but Final Level 2 can never be exempted.
- CITG charges a GHS 300 registration fee and GHS 300 annual subscription, plus per-paper examination fees rising by level; MSL tuition is GHS 550 (Final Level 1) and GHS 600 (Final Level 2) per paper.
- MSL delivers live online classes with same-day recordings and the only multimodal AI learning platform in Ghana’s professional-exam space.
Ready to qualify as a Chartered Tax Practitioner? Prepare with Ghana’s most awarded professional-education provider and the first and only multimodal AI built for professional exam students.
Explore MSL CITG TuitionInformation on this page reflects CITG requirements, fees and procedures current as of 2026 and is subject to change by the Institute. Always confirm current details on the CITG website at taxghana.org before registering. MSL Business School is a leading provider of CITG tuition in Ghana.