Ghana's principal income-tax legislation is the Income Tax Act, 2015 (Act 896), as amended. Tax administration is handled by the Ghana Revenue Authority (GRA). Rates can vary by taxpayer status, industry, location, transaction type and available incentives, so the tables below should be read together with any applicable exemption, treaty or special regime.
Ghana Personal Income Tax and PAYE Rates
Resident individuals are taxed at graduated rates. The current bands published by the Ghana Revenue Authority took effect from 1 January 2024 and remain the current published PAYE bands for 2026.
Annual resident individual tax bands
| Annual chargeable income band (GH₵) | Rate |
|---|---|
| First 5,880 | 0% |
| Next 1,320 | 5% |
| Next 1,560 | 10% |
| Next 38,000 | 17.5% |
| Next 192,000 | 25% |
| Next 366,240 | 30% |
| Exceeding the top band | 35% |
Monthly PAYE bands
| Monthly chargeable income band (GH₵) | Rate |
|---|---|
| First 490 | 0% |
| Next 110 | 5% |
| Next 130 | 10% |
| Next 3,166.67 | 17.5% |
| Next 16,000 | 25% |
| Next 30,520 | 30% |
| Exceeding the top band | 35% |
Employers withhold PAYE from employment income. The GRA states that the chargeable income of non-resident individuals is generally taxed at a flat rate of 25%, subject to the applicable law and any relevant tax treaty.
Corporate Income Tax in Ghana
The general corporate income-tax rate is 25%. Special rates apply to specified sectors, activities and locations.
| Selected category | Rate |
|---|---|
| General corporate income tax | 25% |
| Hotel industry | 22% |
| Non-traditional exports | 8% |
| Manufacturing in regional capitals other than Accra and Tema | 18.5% |
| Manufacturing outside Accra, Tema and regional capitals | 12.5% |
| Petroleum income | 35% |
| Mineral income | 35% |
Companies generally submit self-assessments and pay tax in four quarterly instalments. Specific incentive and tax-holiday rules can alter the effective rate.
VAT, NHIL and GETFund Levy from 1 January 2026
The Value Added Tax Act, 2025 (Act 1151) introduced major reforms effective from 1 January 2026. The standard VAT rate remains 15%, while NHIL and GETFund Levy are each 2.5% and are charged on the same base.
| Component | Rate |
|---|---|
| VAT | 15% |
| National Health Insurance Levy (NHIL) | 2.5% |
| GETFund Levy | 2.5% |
| Combined effective charge on standard-rated supplies | 20% |
From 2026, the COVID-19 Health Recovery Levy is abolished, the VAT Flat Rate Scheme is abolished, and NHIL and GETFund are again treated as input-tax deductions under the reformed system. The VAT-registration threshold for businesses dealing in goods is GH₵750,000.
Withholding Tax Rates in Ghana
Withholding tax is deducted at source on specified payments. The applicable rate depends on the nature of the payment and whether the recipient is resident or non-resident.
| Payment | Resident rate | Non-resident rate |
|---|---|---|
| Dividends | 8% | 8% |
| Interest (subject to statutory exclusions) | 8% | 8% |
| Royalties / natural resource payments | 15% | 15% |
| Residential rent | 8% | - |
| Non-residential rent | 15% | 15% where applicable |
| Supply of services by an entity above the statutory threshold | 7.5% | 20% for goods, works or services generally |
| Supply of goods above the statutory threshold | 3% | 20% generally |
| Supply of works above the statutory threshold | 5% | 20% generally |
| Management and technical service fees | Depends on recipient/payment type | 20% |
| Repatriated branch after-tax profits | - | 8% |
Capital Gains Tax in Ghana
Gains from the realization of assets are generally brought into the income-tax system. The GRA states that individuals may be taxed on a capital gain as an isolated transaction at 15% of the net gain; business gains are generally included in the business annual return and taxed under the applicable business rules.
Rent Income Tax
| Property type | Rate |
|---|---|
| Residential premises | 8% |
| Commercial / non-residential premises | 15% |
The GRA states that rent income tax is payable within 30 days after the rent income is received.
Other Domestic Taxes and Levies
Communications Service Tax (CST)
CST is charged at 5% on charges for the use of taxable communications services.
Vehicle Income Tax (VIT)
Commercial transport operators are subject to Vehicle Income Tax on a quarterly basis. Rates depend on the type, passenger capacity or tonnage of the vehicle. The GRA lists quarterly due dates as 15 January, 15 April, 15 July and 15 October.
Official GRA Vehicle Income Tax rates
Stamp Duty
Stamp duty applies to specified instruments and documents under the Stamp Duty Act, 2005 (Act 689), as amended. The Stamp Duty (Amendment) Act, 2023 (Act 1109) revised rates, so the applicable duty should be checked against the current schedule for the instrument involved.
Gifts
Gift taxation now operates within Ghana's current income-tax framework and depends on the nature of the gift and taxpayer. Because exemptions and classifications can materially affect liability, current GRA guidance should be checked rather than relying on the historic flat gift-tax rate formerly shown on this page.
Tax Returns, Reporting and Payment
GRA guidance states that taxpayers must generally file an income return not later than four months after the end of the relevant year or basis period. Companies also make self-assessment payments in four quarterly instalments. VAT-related returns and payments are generally due by the last working day of the following month.
Withholding agents must account for tax deducted at source within the statutory filing and payment deadlines applicable to the relevant withholding obligation. Taxpayers should use the GRA's current filing calendar because deadlines can differ by tax type.
Important: Tax rules can depend on residence, source of income, sector, incentives, treaty provisions and the facts of a transaction. Official Ghana Revenue Authority guidance and the applicable legislation should be checked for a specific filing or transaction.