The 1.75% levy was proposed by Finance Minister Ken Ofori-Atta last week in an attempt to widen the tax net and rope in the informal sector. It elicited groans from lawmakers when it was announced.
The vote on the budget for one of West Africa's largest economies occurred after the ruling party walked out in protest because the house speaker said that Ofori-Atta should not be present during the vote.
In their absence, the budget was easily voted down by the opposition, although it would have faced tough resistance had the ruling party been in attendance.
(Reporting by Christian Akorlie in Accra; Writing by Edward McAllister; Editing by Matthew Lewis)