Frequently Asked Questions (FAQs) - Guide to Becoming a Chartered Tax Practitioner 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.

By the coming into force of Act 916, the Chartered Institute of Taxation (Ghana) established under the Professional Bodies Registration Act, 1973 (NRCD 143) was repealed.

A person shall not practise as a Chartered Tax Practitioner unless that person is registered as a member of the Institute.

To be eligible for the Chartered Institute of Taxation, Ghana (CITG) exams, you need to have one of the following qualifications:

1. A first degree from a recognized tertiary institution

2. Taxation Technician Certificate of the Institute

3. Higher National Diploma from a recognized tertiary institution

4. Basic Professional Certificate in Taxation of the Ghana Revenue Authority

5. Any other qualification, in the opinion of the Council, is equivalent to any of the above.

The CITG Professional Qualifying Examination is structured into three levels, with a total of 12 papers.

Professional Level: 6 papers.

Final Level 1: 3 papers.

Final Level 2: 3 papers.

The papers for each level are as follows:

Professional Level: Public Sector Economics & Finance, Income Taxation, Accounting & Finance, Indirect Taxation, Revenue & Business Law, and Strategy & Governance.

Final Level 1: Tax Audit & Investigations, Oil, Gas & Other Minerals Taxation, and International Taxation.

Final Level 2: Strategic Tax Planning, Advanced Taxation Practice, and Tax Practice Administration & Ethics.

The pass mark for all CITG papers is 50%.

Yes. While you can generally write any number of papers at the Professional Level and at Final Level 1, the following rules apply:

Students cannot write papers across levels

That is, 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 can be attempted.

Final Level 2 Papers

For a student appearing for the first time at Final Level 2, all three (3) Final Level 2 papers must be attempted in a single exam session. Any passes achieved by a student will be credited to the student for future exam attempts.

Yes, exemptions are granted based on your existing qualifications.

Chartered Accountants: Exempt from all six (6) Professional Level papers. Members of ICAG, ACCA and CIMA typically automatically qualify. Members of other accountancy bodies (other than the above) will be assessed by the CITG Council on a case-by-case basis.

Lawyers (Members of Ghana Bar Association): Exempt from all six (6) Professional Level papers.

Other Academic Degrees and Professional Qualifications: Exemptions for all other qualifications will be on a subject-by-subject basis, provided evidence is provided from the applicant’s transcript that the student attained the level of knowledge and the standard required.

Note on Final Level 2: The Final level 2 is not subjected to exemption, no matter the prior qualification the student might have acquired.

The exams are held two times a year: in February and August.

The exams are held at various centers, including Accra, Kumasi, and Ho.

You can register as a CITG student on the CITG website by downloading and submitting your Student Registration Form. The website can be accessed using this link: https://www.taxghana.org/

The fees payable directly to CITG include:

Registration Fee: GHS 300. A one-time fee paid directly to CITG when you first register as a CITG student.

Annual Subscription Fee: GHS 300. Paid once every year directly to CITG.

Exemption Fee: GHS 500 per paper exempted. Paid directly to CITG per paper only when you apply for exemptions.

Examination Fee: Paid directly to CITG for the specific papers you intend to write for an exam session. Professional Level - GHS 300 per paper; Final Level 1 - GHS 400 per paper; Final Level 2 - GHS 500 per paper.

MSL Business School’s CITG fee structure is simple and transparent. You only pay a tuition fee per paper, which is charged per exam sitting. There are no hidden charges, registration fees, or administrative add-ons.

The tuition fees per paper are as follows:

CITG Final Level 1: GHS 550 per paper

CITG Final Level 2: GHS 600 per paper

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 over 40 National Awards, including achieving the CITG Overall Best Graduating Student Awards multiple times.

To see our award-winning students, visit this link: https://www.mslbusinessschool.com/awards

We use the best technology to ensure you can pass the first time. All our classes are delivered live online via Google Meet. This provides a flexible and accessible learning environment.

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.

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:

MSL AI (Multimodal): Open any lesson and get 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 maintains 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 on 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, and Leaderboards: Consistency tools that track your daily study activity, reward sustained effort, and create healthy competition across the cohort.

Modern and 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.

No other CITG tuition provider in Ghana operates a multimodal AI learning platform of this scope.

You can register by visiting our website at mslbusinessschool.com/citg. You can also contact us on WhatsApp at 053 050 4026. Alternatively, click this link to reach us directly on WhatsApp: https://wa.me/message/N2ZTTU7ZNXX3L1

Yes. As a member of the MSL Business School community, you will receive timely updates on all key registration deadlines to ensure you are always well-informed.

For any further questions, please don't hesitate to reach out to us via WhatsApp at 053 050 4026 or click this link to reach us directly on WhatsApp: https://wa.me/message/N2ZTTU7ZNXX3L1