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Current Ghana Tax Positions
Search decisive Ghana tax questions and move from the current TaxLawGH answer to its permanent record, detailed explanation and legal authority.
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Each entry reproduces an exact TaxLawGH Fact Registry answer. It then connects that answer to the full subject guide, the permanent registry record and the supporting authority. Selected entries also connect to a reviewed decision where that decision directly helps define or distinguish the proposition. The facts and period still determine how the law applies.
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What is the corporate income tax rate in Ghana?
The general rate is 25% of chargeable income. Different rates apply to qualifying hotel income, non-traditional exports, specified financial-institution income, manufacturing income by location, Free Zone income, lottery operations, petroleum operations, mineral operations and statutory concessions.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
- Revenue Administration Act, 2016 (Act 915)Consolidated reader
- Income Tax Regulations, 2016 (L.I. 2244)Consolidated reader
- Transfer Pricing Regulations, 2020 (L.I. 2412)Consolidated reader
TaxLawGH research
Read the full Corporate Income Tax in Ghana guide
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Decided-authority treatment
The connection is limited to the proposition and boundary stated below. Open the case treatment before relying on it.
Blue Sky Products v Commissioner-General
Connection: Special free-zone rate boundary to the general corporate rate.
Where the same taxpayer fits both a general exporter category and the specifically regulated free-zone category, the specific post-holiday free-zone rate governs the income addressed by that provision. The conclusion turns on the statutory text and the taxpayer's free-zone status.
Current-law boundaryUseful for the specific-over-general approach to competing rate provisions and for free-zone enterprises, but the applicable First Schedule and Free Zones amendments must be checked for the income year in question.
How long can a company carry forward a tax loss in Ghana?
An unrelieved business loss may be used in the five years of assessment following the loss year, subject to source, continuity, ownership, ring-fencing and specialised sector rules.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
- Revenue Administration Act, 2016 (Act 915)Consolidated reader
- Income Tax Regulations, 2016 (L.I. 2244)Consolidated reader
- Transfer Pricing Regulations, 2020 (L.I. 2412)Consolidated reader
TaxLawGH research
Read the full Corporate Income Tax in Ghana guide
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What are Ghana’s capital allowance rates?
The principal rates are 40% for Class 1, 30% for Class 2, 20% for Class 3, 10% for Class 4 and one divided by useful life for Class 5.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
TaxLawGH research
Read the full Capital allowance in Ghana guide
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Decided-authority treatment
The connection is limited to the proposition and boundary stated below. Open the case treatment before relying on it.
TotalEnergies Marketing Ghana v GRA
Connection: Entitlement and proof boundary; not a capital-allowance rate holding.
In this administrative appeal, ITAB treated the objection decision and the statutory appeal sequence as boundaries against replacing the appealed assessment through a new reconstruction at the hearing. It also accepted secondary documentary evidence where the copies were eligible under the Evidence Act and corroborated on the record, while rejecting a capital-allowance claim where the agreement and economic substance did not establish the taxpayer’s asserted use of the assets. The ruling is fact-specific and appealable; it is not a judicial precedent or a universal rule that invoice copies always suffice, that every DODO arrangement fails, or that one historical interest regime governs all periods.
Current-law boundaryThis is an important administrative tax-appeal decision on assessment finality, proof of capital expenditure, contractual substance, tax-payment allocation and historical withholding reconciliation. It is a decision of ITAB, not a court judgment, and section 44 of Act 915 gives a dissatisfied party thirty days after service to appeal to the High Court. Researchers should verify whether an appeal was filed, use the legislation applicable to each historical year and avoid turning the Board’s fact-specific treatment into a universal current-law rule.
Does every employee have to file an annual return?
Not necessarily. A resident individual who has no tax payable for the year under section 1(1)(a) is not required to file a return of income. The Commissioner-General may nevertheless require a return by written notice, and the individual may elect to file.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
- Revenue Administration Act, 2016 (Act 915)Consolidated reader
- Income Tax (Amendment) (No. 2) Act, 2016 (Act 924)Consolidated reader
TaxLawGH research
Read the full Ghana Annual Income Tax Return Filing guide
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When is a Ghana annual income tax return due?
Section 124(1) of Act 896, as amended by section 11 of Act 924, requires the return not later than four months after the end of the person's basis period. A taxpayer with a calendar-year basis period therefore ordinarily files by 30 April of the following year.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
- Revenue Administration Act, 2016 (Act 915)Consolidated reader
- Income Tax (Amendment) (No. 2) Act, 2016 (Act 924)Consolidated reader
TaxLawGH research
Read the full Ghana Annual Income Tax Return Filing guide
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Apply the cited position to the facts and period under review. Earlier law, commencement rules and transitional provisions may produce a different result.
Is Ghana withholding tax a final tax?
Only the categories the legislation designates as final have that treatment. These include dividends paid by a resident company, investment rent outside a business of sale or letting, specified examination and endorsement fees, and covered payments to non-residents that are not derived through a Ghanaian permanent establishment. Resident contract deductions and resident petroleum-subcontractor deductions are advance tax credits.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896), as amendedConsolidated reader
- Ghana's bilateral double taxation agreements in forceConsolidated reader
- ECOWAS Supplementary Act on the avoidance of double taxation (A/SA.6/12/18)Consolidated reader
- Revenue Administration Act, 2016 (Act 915), as amendedConsolidated reader
TaxLawGH research
Read the full Withholding Tax in Ghana guide
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What is the withholding threshold for goods, works and services?
The resident contract-payment rule applies where the contract value exceeds GHS 2,000, with related contracts for the same goods, works or services aggregated. This is not a universal threshold for every withholding category.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896), as amendedConsolidated reader
- Ghana's bilateral double taxation agreements in forceConsolidated reader
- ECOWAS Supplementary Act on the avoidance of double taxation (A/SA.6/12/18)Consolidated reader
- Revenue Administration Act, 2016 (Act 915), as amendedConsolidated reader
TaxLawGH research
Read the full Withholding Tax in Ghana guide
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What is the VAT registration threshold in Ghana?
For taxable supplies of goods, the principal annual threshold is taxable supplies exceeding GHS 750,000 over twelve months or less. A forecast test and a three-month acceleration test can require registration earlier. Taxable services do not have a turnover threshold.
Authority, period and further readingOpen
Primary authority
- Value Added Tax Act, 2025 (Act 1151)Consolidated reader
TaxLawGH research
Read the full Ghana VAT registration: who must register and when guide
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What is the difference between exempt and zero-rated VAT in Ghana?
An exempt supply is not subject to VAT, and input tax on purchases or imports for exempt supplies is not deductible. A zero-rated supply is a taxable supply charged at 0%, so qualifying input tax remains deductible.
Authority, period and further readingOpen
Primary authority
- Value Added Tax Act, 2025 (Act 1151)Consolidated reader
TaxLawGH research
Read the full Ghana VAT: exempt, zero-rated and relief supplies guide
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Does an invoice automatically make input tax deductible?
No. The buyer must also satisfy the taxable-use, evidence, timing, restriction and apportionment rules. The invoice is necessary evidence, not the only condition.
Authority, period and further readingOpen
Primary authority
- Value Added Tax Act, 2025 (Act 1151)Consolidated reader
TaxLawGH research
Read the full VAT invoices in Ghana: E‑VAT, receipts and adjustments guide
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What should a business do if its E‑VAT system goes offline?
Notify the Commissioner-General and restore the Certified Invoicing System online and accessible within 24 hours.
Authority, period and further readingOpen
Primary authority
- Value Added Tax Act, 2025 (Act 1151)Consolidated reader
TaxLawGH research
Read the full VAT invoices in Ghana: E‑VAT, receipts and adjustments guide
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Which law governs Ghana digital-services VAT in 2026?
The Value Added Tax Act, 2025 (Act 1151), which became operative on 1 January 2026.
Authority, period and further readingOpen
Primary authority
- Value Added Tax Act, 2025 (Act 1151)Consolidated reader
TaxLawGH research
Read the full Ghana Digital Services and E-Commerce VAT guide
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How long does a taxpayer have to object to a Ghana tax decision?
The objection must be lodged within thirty days after the taxpayer is notified of the tax decision.
Authority, period and further readingOpen
Primary authority
- Revenue Administration Act, 2016 (Act 915 as amended)Consolidated reader
TaxLawGH research
Read the full Tax Objections and Appeals in Ghana guide
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Decided-authority treatment
The connection is limited to the proposition and boundary stated below. Open the case treatment before relying on it.
Seadrill Ghana Operations (Supreme Court)
Connection: Objection-decision and appeal-timing sequence; not the source of the objection period.
Act 915 creates a sequence: a tax decision may be objected to under section 42, the Commissioner-General determines it under section 43, and the objection decision may be appealed under section 44. Serial objections do not replace that appeal, and a later communication cannot trigger a new appeal period unless it is the product of a valid statutory objection.
Current-law boundarySupreme Court authority on sections 41–44 of Act 915. Check amendments and the present tribunal or court route before calculating a live deadline.
What happens if the objection is late?
An objection is ordinarily due within 30 days after notification. Before that period expires, the person may apply in writing for an extension; the Commissioner-General may grant it if satisfied that reasonable grounds exist. Section 42(8) states that a tax decision not objected to within 30 days is final.
Authority, period and further readingOpen
Primary authority
- Revenue Administration Act, 2016 (Act 915 as amended)Consolidated reader
TaxLawGH research
Read the full Tax Objections and Appeals in Ghana guide
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Apply the cited position to the facts and period under review. Earlier law, commencement rules and transitional provisions may produce a different result.
How much must be paid before an objection is entertained?
The statutory condition is all disputed import duties and taxes for an import dispute, and thirty per cent of the disputed tax for other tax decisions, unless lawfully waived, varied or suspended.
Authority, period and further readingOpen
Primary authority
- Revenue Administration Act, 2016 (Act 915 as amended)Consolidated reader
TaxLawGH research
Read the full Tax Objections and Appeals in Ghana guide
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Apply the cited position to the facts and period under review. Earlier law, commencement rules and transitional provisions may produce a different result.
Decided-authority treatment
The connection is limited to the proposition and boundary stated below. Open the case treatment before relying on it.
Amo-Hene v GRA
Connection: Statutory payment condition and the hierarchy between an Act and procedural rules.
The legislature may attach a proportionate precondition to the statutory objection process, subject to statutory discretion and the governing scheme. Subsidiary procedural rules cannot contradict or add a second payment burden to the parent enactment.
Current-law boundaryStill important for statutory payment conditions and the hierarchy between an Act and procedural rules, but it describes the pre-ITAB litigation route and should not be used as a complete statement of today's appeal process.
Export Finance Company v GRA
Connection: No second cumulative payment barrier may be added by a procedural rule.
A procedural rule must be construed and applied consistently with its parent statute; it cannot enlarge the statutory payment condition into a second cumulative barrier to a tax appeal.
Current-law boundaryUseful for the hierarchy of enactments and against cumulative payment barriers, but not a complete statement of the current objection and ITAB appeal regime.
How long does a taxpayer have to claim a general tax refund in Ghana?
The application must be made within three years after the later of the event causing the excess, the relevant return filing date and the excess-payment date.
Authority, period and further readingOpen
Primary authority
- Revenue Administration Act, 2016 (Act 915)Consolidated reader
- Value Added Tax Act, 2025 (Act 1151)Consolidated reader
TaxLawGH research
Read the full Ghana Tax Refunds, Credits and Overpayments guide
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Decided-authority treatment
The connection is limited to the proposition and boundary stated below. Open the case treatment before relying on it.
Ex parte Agility (Court of Appeal)
Connection: Refund duty after an admitted overpayment; not a limitation-period holding.
Once the Commissioner-General is satisfied that excess tax was paid and refund conditions are met, section 68 imposes a public duty to set off lawful liabilities and refund the remainder. A credit mechanism cannot convert admitted overpayment into tax where legislation does not authorise permanent retention.
Current-law boundaryRecent appellate authority on admitted excess VAT and mandamus. Check current refund regulations, set-off position and any further appeal.
Ex parte Afia African Village
Connection: Objection and appeal route after a refund refusal; not a limitation-period holding.
A written decision by the Commissioner-General refusing a claimed tax repayment is a tax decision for which the statutory objection and appeal route must ordinarily be exhausted before supervisory jurisdiction is invoked.
Current-law boundaryImportant on characterising refund refusals and exhausting specialist tax remedies. The Court did not decide whether the underlying compulsory-acquisition compensation was substantively taxable.
How is late-payment interest calculated?
It is 125% of the statutory rate, compounded monthly, on the amount outstanding at the start of each month or part month. The statutory rate is the Bank of Ghana monetary policy rate.
Authority, period and further readingOpen
Primary authority
- Revenue Administration Act, 2016 (Act 915)Consolidated reader
TaxLawGH research
Read the full Ghana Tax Penalties, Interest and Offences guide
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Can GRA assess outside six years?
Act 915 permits an assessment at any time where fraud, wilful default or serious omission by or on behalf of the taxpayer is discovered.
Authority, period and further readingOpen
Primary authority
- Revenue Administration Act, 2016 (Act 915)Consolidated reader
- Income Tax Act, 2015 (Act 896)Consolidated reader
TaxLawGH research
Read the full Ghana Tax Assessments and Amended Assessments guide
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Must GRA give advance notice of an audit?
Section 36 requires advance written notice of an audit. Separate access, information, monitoring or magistrate-authorised powers may operate under their own conditions.
Authority, period and further readingOpen
Primary authority
- Revenue Administration Act, 2016 (Act 915)Consolidated reader
- Revenue Administration (Amendment) Act, 2022 (Act 1086)Consolidated reader
TaxLawGH research
Read the full Ghana Tax Audits and Investigations guide
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Can GRA collect from a bank or customer of the taxpayer?
A third-party debtor notice can require a person owing or holding money for the taxpayer to pay the specified amount to GRA, up to the statutory lesser amount.
Authority, period and further readingOpen
Primary authority
- Revenue Administration Act, 2016 (Act 915)Consolidated reader
TaxLawGH research
Read the full Ghana Tax Debt, Recovery and Enforcement guide
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Is import duty calculated on the supplier invoice?
Not necessarily. Customs value generally begins with the transaction value and applies the adjustments required by Act 891, including relevant transport, loading, unloading, handling and insurance.
Authority, period and further readingOpen
Primary authority
- Customs Act, 2015 (Act 891)Consolidated reader
- Value Added Tax Act, 2025 (Act 1151)Consolidated reader
TaxLawGH research
Read the full Customs and Import Duties in Ghana guide
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What taxes apply to taxable imported goods in 2026?
Import VAT is 15%, with NHIL at 2.5% and GETFund levy at 2.5%, using the legally applicable import bases. Customs duty and any other levy or fee are determined separately.
Authority, period and further readingOpen
Primary authority
- Customs Act, 2015 (Act 891)Consolidated reader
- Value Added Tax Act, 2025 (Act 1151)Consolidated reader
TaxLawGH research
Read the full Customs and Import Duties in Ghana guide
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What are the current property-transfer rates?
Act 1109 prints 0.25% where consideration is not more than GHS 10,000; 0.5% where it is more than GHS 10,000 but less than GHS 50,000; and 1% where it is more than GHS 50,000. The printed schedule does not assign a band to exactly GHS 50,000; obtain an official assessment or section 10 adjudication for that amount.
Authority, period and further readingOpen
Primary authority
- Stamp Duty Act, 2005 (Act 689)Consolidated reader
- Stamp Duty (Amendment) Act, 2023 (Act 1109)Consolidated reader
TaxLawGH research
Read the full Stamp Duty in Ghana guide
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Are pension benefits taxable in Ghana?
Benefits under Act 766 and qualifying retirement payments from a resident fund are exempt or excluded, but an early withdrawal or non-resident-fund gain may be taxable.
Authority, period and further readingOpen
Primary authority
- National Pensions Act, 2008 (Act 766)Consolidated reader
- Income Tax Act, 2015 (Act 896)Consolidated reader
TaxLawGH research
Read the full Ghana Pensions and Retirement Tax guide
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Decided-authority treatment
The connection is limited to the proposition and boundary stated below. Open the case treatment before relying on it.
Bannor & 74 Others v KNUST
Connection: Distinguishes a statutory pension from a contractual end-of-service benefit.
A one-off end-of-service payment earned under an employee's contractual conditions of service does not become a tax-exempt statutory pension merely because the parties call it ex-gratia or pay it on retirement. On the facts and provisions before the Court, it was taxable employment income arising from past employment, while the statutory pension remained exempt. A statutory practice note binds the Commissioner-General until revoked but does not bind the affected taxpayer or override the governing legislation.
Current-law boundaryThe decision is useful for distinguishing a statutory pension from a separately earned contractual end-of-service benefit and for the statutory effect of a practice note. It does not establish that every retirement-related payment is taxable: classification depends on the legal source, payment terms, pension framework and applicable Income Tax Act provisions. The judgment discussed the former practice-note provision in the Seventh Schedule to Act 896; the current administrative rules are in sections 100 to 102 of the Revenue Administration Act, 2016 (Act 915), under which a practice note binds the Commissioner-General until revoked but does not bind an affected person and cannot displace later inconsistent legislation.
Who qualifies for old-age relief?
A resident individual aged 60 years or more may claim annual old-age relief of GHS 1,500.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
- Income Tax (Amendment) Act, 2019 (Act 1007)Consolidated reader
TaxLawGH research
Read the full Ghana personal tax reliefs guide
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Is a Ghana resident taxed on foreign income?
Generally yes, unless a statutory exemption or applicable treaty provision changes the result.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
TaxLawGH research
Read the full Ghana Tax Residence, Source and Foreign Tax Credit guide
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What does beneficial owner mean for treaty relief?
The recipient must have the substantive right to use and enjoy the income rather than receive it merely as an agent, nominee or conduit, subject to the treaty’s exact wording.
Authority, period and further readingOpen
Primary authority
- Ghana double-taxation agreements (Ratified international arrangements in force)Consolidated reader
TaxLawGH research
Read the full Double Tax Treaties in Ghana guide
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Does a foreign company need an office in Ghana to create a PE?
No. Domestic law also covers substantial equipment, a qualifying construction or installation project, services in Ghana and specified agent activity.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
- Revenue Administration Act, 2016 (Act 915)Consolidated reader
TaxLawGH research
Read the full Ghana Permanent Establishment and Non-Resident Tax guide
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What documentation is required?
L.I. 2412 requires contemporaneous documentation comprising a master file and a local file, subject to specific simplified approaches.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
TaxLawGH research
Read the full Transfer pricing in Ghana guide
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Apply the cited position to the facts and period under review. Earlier law, commencement rules and transitional provisions may produce a different result.
Does the 70% export rule mean 30% can always be sold locally?
No. It sets the maximum domestic share but does not remove approvals, declarations, duties, taxes or other conditions.
Authority, period and further readingOpen
Primary authority
- Free Zone Act, 1995 (Act 504)Consolidated reader
- Income Tax Act, 2015 (Act 896)Consolidated reader
- Income Tax (Amendment) Act, 2023 (Act 1094)Consolidated reader
TaxLawGH research
Read the full Ghana Free Zones Taxation guide
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Does a project agreement automatically create a Ghana tax exemption?
No. The exemption must be authorised and approved through the framework required by Act 1083 and the relevant tax law.
Authority, period and further readingOpen
Primary authority
- Exemptions Act, 2022 (Act 1083)Consolidated reader
- Exemptions (Amendment) Act, 2023 (Act 1110)Consolidated reader
- Ghana Investment Promotion Authority Act, 2026 (Act 1173)Consolidated reader
TaxLawGH research
Read the full Ghana Tax Exemptions guide
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Decided-authority treatment
The connection is limited to the proposition and boundary stated below. Open the case treatment before relying on it.
Maersk Drillship (Supreme Court)
Connection: Effect of ratified project-specific fiscal terms; not an automatic or blanket exemption.
A ratified, project-specific petroleum agreement and its fiscal-stability terms must be given effect for a contractor shown to fall within their protected class. The result depends on the wording, project relationship and evidence in this agreement; it is not a blanket exemption for petroleum subcontractors.
Current-law boundarySupreme Court authority for this agreement and taxpayer. Apply cautiously: verify the exact petroleum agreement, ratification, beneficiary language, service relationship and fiscal-stability text before drawing any analogy.
When is the realisation return due?
The prescribed return is due within 30 days after the asset or liability is realised.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
TaxLawGH research
Read the full Capital gains tax in Ghana guide
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When is the CST return due?
By the last working day of the month immediately after the accounting month, with payment due by the same deadline.
Authority, period and further readingOpen
Primary authority
- Communications Service Tax Act, 2008 (Act 754)Verified topic guide
- Communications Service Tax (Amendment) Act, 2019 (Act 998)Verified topic guide
- Communications Service Tax (Amendment) Act, 2020 (Act 1025)Verified topic guide
TaxLawGH research
Read the full Communications Service Tax in Ghana guide
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Does the employer withhold PAYE on the benefit?
Yes. The taxable value is added to employment income for the period and enters the employer’s PAYE computation.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
TaxLawGH research
Read the full Employment benefits tax in Ghana guide
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When does a local manufacturer file?
By the 21st day of the following month, with payment due by the same date. GRA requires a nil return where no excisable goods were manufactured.
Authority, period and further readingOpen
Primary authority
- Excise Duty Act, 2014 (Act 878)Verified topic guide
TaxLawGH research
Read the full Excise Duty in Ghana guide
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Is the Excise Tax Stamp a separate tax?
No. It is a security and compliance device used to show that applicable taxes and duties have been or will be accounted for.
Authority, period and further readingOpen
Primary authority
- Excise Tax Stamp Act, 2013 (Act 873)Verified topic guide
- Excise Tax Stamp (Amendment) Act, 2018 (Act 981)Verified topic guide
TaxLawGH research
Read the full Excise Tax Stamp in Ghana guide
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What replaced Ghana's GIPC Act 865?
The Ghana Investment Promotion Authority Act, 2026 (Act 1173) repealed the Ghana Investment Promotion Centre Act, 2013 (Act 865). Act 1173 received presidential assent and Gazette notification on 15 July 2026.
Authority, period and further readingOpen
Primary authority
- Ghana Investment Promotion Authority Act, 2026 (Act 1173)Consolidated reader
- Ghana Investment Promotion Centre Act, 2013 (Act 865)Verified topic guide
TaxLawGH research
Read the full GIPC Act 865 vs GIPA Act 1173: What Changed in Ghana? guide
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What are the rates outside West Africa?
US$100 for economy, US$150 for business and US$200 for first class.
Authority, period and further readingOpen
Primary authority
- Airport Tax Act, 1963 (Act 209)Verified topic guide
- Air Navigation Services Agency Act, 2020 (Act 1051)Verified topic guide
TaxLawGH research
Read the full Ghana Airport Passenger Tax guide
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Is every registered NGO exempt from income tax in Ghana?
No. Section 97 status requires approval by the Commissioner-General and continuing satisfaction of the statutory conditions.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
- Revenue Administration Act, 2016 (Act 915)Consolidated reader
TaxLawGH research
Read the full Ghana Charitable Organisation and NGO Tax guide
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What law currently governs Ghana's energy sector levies?
The principal law is the Energy Sector Levies Act, 2025 (Act 1135), as amended by Acts 1141 and 1145.
Authority, period and further readingOpen
Primary authority
- Energy Sector Levies Act, 2025 (Act 1135)Verified topic guide
- Energy Sector Levies (Amendment) Act, 2025 (Act 1141)Verified topic guide
- Energy Sector Levies (Amendment) (No. 2) Act, 2025 (Act 1145)Verified topic guide
- Energy Sector Levies Act, 2015 (Act 899)Verified topic guide
TaxLawGH research
Read the full Ghana Energy Sector Levies guide
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When is the annual Ghana CRS report due?
Not later than six months after the reporting calendar year ends, ordinarily 30 June.
Authority, period and further readingOpen
Primary authority
- Standard for Automatic Exchange of Financial Account Information Act, 2018 (Act 967)Verified topic guide
- Standard for Automatic Exchange of Financial Account Information (Amendment) Act, 2023 (Act 1099)Verified topic guide
- Revenue Administration Act, 2016 (Act 915)Consolidated reader
TaxLawGH research
Read the full Ghana Exchange of Information and CRS guide
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What is the Financial Sector Recovery Levy rate in Ghana?
The rate under Act 1067 is 5% of the profit before tax of an affected bank.
Authority, period and further readingOpen
Primary authority
- Financial Sector Recovery Levy Act, 2021 (Act 1067)Verified topic guide
- Banks and Specialised Deposit-Taking Institutions Act, 2016 (Act 930)Verified topic guide
- Income Tax Act, 2015 (Act 896)Consolidated reader
- Revenue Administration Act, 2016 (Act 915)Consolidated reader
TaxLawGH research
Read the full Ghana Financial Sector Recovery Levy guide
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Do freelancers pay tax in Ghana?
Yes. An independent freelancer's service fees are generally business income. Chargeable income is determined under the Income Tax Act after allowable deductions and any applicable special rules. Any available foreign-tax, withholding or instalment credits are then applied against tax payable.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
- Revenue Administration Act, 2016 (Act 915)Consolidated reader
- Value Added Tax Act, 2025 (Act 1151)Consolidated reader
TaxLawGH research
Read the full Ghana Freelancer and Remote Worker Tax guide
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What is Ghana's gross gaming revenue tax rate?
The rate is 20% of taxable gross gaming revenue.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
- Income Tax (Amendment) Act, 2025 (Act 1134)Verified topic guide
- Revenue Administration Act, 2016 (Act 915)Consolidated reader
TaxLawGH research
Read the full Ghana Gaming and Lottery Tax guide
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Are general and life insurance taxed the same way in Ghana?
No. Sections 89 and 90 prescribe different computations.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
- Value Added Tax Act, 2025 (Act 1151)Consolidated reader
- Revenue Administration Act, 2016 (Act 915)Consolidated reader
TaxLawGH research
Read the full Ghana Insurance Business Tax guide
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What is the minimum foreign capital requirement under Act 1173?
Act 1173 states a US$500,000 cash equity requirement for a non-citizen engaging in a trading enterprise. It does not state the former general US$200,000 joint-venture or US$500,000 wholly foreign-owned minimums for non-trading enterprises. Other sector, licensing and capital rules may still apply.
Authority, period and further readingOpen
Primary authority
- Ghana Investment Promotion Authority Act, 2026 (Act 1173)Consolidated reader
TaxLawGH research
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What capital allowance applies to mining assets?
Qualifying mining capital expenditure is generally relieved at 20% straight line over five years, subject to the special pool, use, timing and disposal rules.
Authority, period and further readingOpen
Primary authority
- Minerals and Mining Act, 2006 (Act 703)Verified topic guide
- Income Tax Act, 2015 (Act 896)Consolidated reader
- Minerals and Mining (Royalties) Regulations, 2025 (L.I. 2517)Verified topic guide
TaxLawGH research
Read the full Ghana Mining Tax guide
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Are NHIL and GETFund included in the 15% VAT rate?
No. They are separate 2.5% components. Together with 15% VAT, the standard combined charge is 20% of taxable value.
Authority, period and further readingOpen
Primary authority
- Value Added Tax Act, 2025 (Act 1151)Consolidated reader
- National Health Insurance Act, 2012 (Act 852)Verified topic guide
- Ghana Education Trust Fund Act, 2000 (Act 581)Verified topic guide
TaxLawGH research
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When is the monthly PAYE return due?
The employer must file the monthly PAYE return and pay the tax withheld on or before the fifteenth day of the month following the month of deduction.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
- Income Tax (Amendment) (No. 2) Act, 2023 (Act 1111)Verified topic guide
- National Pensions Act, 2008 (Act 766)Consolidated reader
TaxLawGH research
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Must an employer file a nil PAYE return?
Yes. The monthly return provides for a nil declaration where there were no payroll transactions for the period. A registered employer should report the nil period rather than leave it unfiled.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
- Income Tax Regulations, 2016 (L.I. 2244)Consolidated reader
- Revenue Administration Act, 2016 (Act 915)Consolidated reader
TaxLawGH research
Read the full Ghana PAYE filing and payment guide
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When is the annual partnership return due?
Ordinarily within four months after the calendar year ends, which is 30 April.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
- Revenue Administration Act, 2016 (Act 915)Consolidated reader
TaxLawGH research
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What is Ghana's petroleum income tax rate?
The current headline rate is 35% of chargeable petroleum income, subject to the Income Tax Act's special rules and any legally protected petroleum-agreement terms.
Authority, period and further readingOpen
Primary authority
- Petroleum (Exploration and Production) Act, 2016 (Act 919)Verified topic guide
- Income Tax Act, 2015 (Act 896)Consolidated reader
TaxLawGH research
Read the full Ghana Petroleum Tax guide
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Decided-authority treatment
The connection is limited to the proposition and boundary stated below. Open the case treatment before relying on it.
Maersk Drillship (Supreme Court)
Connection: Project-specific fiscal-stability boundary; not the source of the general petroleum rate.
A ratified, project-specific petroleum agreement and its fiscal-stability terms must be given effect for a contractor shown to fall within their protected class. The result depends on the wording, project relationship and evidence in this agreement; it is not a blanket exemption for petroleum subcontractors.
Current-law boundarySupreme Court authority for this agreement and taxpayer. Apply cautiously: verify the exact petroleum agreement, ratification, beneficiary language, service relationship and fiscal-stability text before drawing any analogy.
Is there one national Ghana property-rate percentage?
No. The amount per Ghana cedi of rateable value is set through the applicable assembly's rate and may vary by area and property use.
Authority, period and further readingOpen
Primary authority
- Local Governance Act, 2016 (Act 936)Verified topic guide
TaxLawGH research
Read the full Ghana Property Rates and Local Assembly Charges guide
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What is the current retail tax fraction?
For positive-rated tax-inclusive takings, the combined VAT, NHIL and GETFund levy fraction is 20/120, or 1/6. The components are reported separately: VAT is 15/120 and each levy is 2.5/120 of the gross taking.
Authority, period and further readingOpen
Primary authority
- Value Added Tax Act, 2025 (Act 1151)Consolidated reader
- Value Added Tax Regulations, 2016 (L.I. 2243)Verified topic guide
TaxLawGH research
Read the full Ghana Retail VAT Scheme guide
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What is Ghana's Special Import Levy rate?
The current Schedule rate is 2% of CIF value for covered goods.
Authority, period and further readingOpen
Primary authority
- Special Import Levy Act, 2013 (Act 861)Verified topic guide
- Special Import Levy (Amendment) Act, 2025 (Act 1125)Verified topic guide
TaxLawGH research
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Does a GRA practice note bind a taxpayer?
No. Act 915 says it binds the Commissioner-General until revoked but does not bind persons affected by a tax law.
Authority, period and further readingOpen
Primary authority
- Read Act 915Verified topic guide
TaxLawGH research
Read the full Ghana Tax Practice Notes and Rulings guide
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Decided-authority treatment
The connection is limited to the proposition and boundary stated below. Open the case treatment before relying on it.
Bannor & 74 Others v KNUST
Connection: Statutory effect of a practice note on the Commissioner-General and affected taxpayer.
A one-off end-of-service payment earned under an employee's contractual conditions of service does not become a tax-exempt statutory pension merely because the parties call it ex-gratia or pay it on retirement. On the facts and provisions before the Court, it was taxable employment income arising from past employment, while the statutory pension remained exempt. A statutory practice note binds the Commissioner-General until revoked but does not bind the affected taxpayer or override the governing legislation.
Current-law boundaryThe decision is useful for distinguishing a statutory pension from a separately earned contractual end-of-service benefit and for the statutory effect of a practice note. It does not establish that every retirement-related payment is taxable: classification depends on the legal source, payment terms, pension framework and applicable Income Tax Act provisions. The judgment discussed the former practice-note provision in the Seventh Schedule to Act 896; the current administrative rules are in sections 100 to 102 of the Revenue Administration Act, 2016 (Act 915), under which a practice note binds the Commissioner-General until revoked but does not bind an affected person and cannot displace later inconsistent legislation.
Who must apply for a taxpayer identification number?
A person liable to pay tax, or conducting specified official business with a First Schedule institution, must apply unless the person already holds the applicable identifier.
Authority, period and further readingOpen
Primary authority
- Revenue Administration Act, 2016 (Act 915)Consolidated reader
TaxLawGH research
Read the full Ghana Tax Registration and TIN guide
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Does GRA have to keep taxpayer information confidential?
Act 915 imposes official secrecy, subject to the specific disclosures authorised by the Act.
Authority, period and further readingOpen
Primary authority
- Revenue Administration Act, 2016 (Act 915)Consolidated reader
TaxLawGH research
Read the full Ghana Taxpayer Rights and Record Keeping guide
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When does a technology-transfer agreement take effect?
The agreement comes into force on the date the Authority registers it. Contract signing alone does not bring the statutory registration into force.
Authority, period and further readingOpen
Primary authority
- Ghana Investment Promotion Authority Act, 2026 (Act 1173)Consolidated reader
- Technology Transfer Regulations, 1992 (L.I. 1547)Verified topic guide
- Income Tax Act, 2015 (Act 896)Consolidated reader
- Transfer Pricing Regulations, 2020 (L.I. 2412)Consolidated reader
TaxLawGH research
Read the full Ghana Technology Transfer Agreements guide
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What is the Ghana Tourism Levy rate?
The statutory rate is one percent on covered goods and services consumed by patrons of tourism enterprises.
Authority, period and further readingOpen
Primary authority
- Tourism Act, 2011 (Act 817)Verified topic guide
- Tourism (Levy) Regulations, 2012 (L.I. 2185)Verified topic guide
TaxLawGH research
Read the full Ghana Tourism Levy guide
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Must an executor deal with the deceased person's tax returns?
Yes. Act 915 places return and tax-protection duties on executors and other receivers.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
- Revenue Administration Act, 2016 (Act 915)Consolidated reader
TaxLawGH research
Read the full Ghana Trust and Estate Tax guide
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What is the tax rate on an employee bonus in Ghana?
The qualifying cumulative bonus within 15% of annual basic salary bears 5% final tax. Any excess above the unused annual limit is added to ordinary employment income and taxed through PAYE.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
- Income Tax Regulations, 2016 (L.I. 2244)Consolidated reader
- Labour Act, 2003 (Act 651)Verified topic guide
TaxLawGH research
Read the full Ghana bonus, overtime and casual worker tax guide
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What are the resident individual tax rates?
Act 1178 was assented to on 26 August 2026. Under GRA's official implementation date of 1 September 2026, the resident annual bands are: first GHS 7,056 at 0%; next GHS 960 at 5%; next GHS 1,200 at 10%; next GHS 34,800 at 17.5%; next GHS 192,000 at 25%; next GHS 363,984 at 30%; and the excess over GHS 600,000 at 35%.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
- Income Tax (Amendment) Act, 2026 (Act 1178)Consolidated reader
TaxLawGH research
Read the full Ghana personal income tax guide
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Does the calculator save my salary or transaction figures?
The page does not keep a calculation history in the browser. It sends the figures entered to the TaxLawGH calculation service to produce the displayed result. The public page does not establish whether the service retains operational records.
Authority, period and further readingOpen
Primary authority
- TaxLawGH Ghana Tax CalculatorVerified topic guide
TaxLawGH research
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What is the standard VAT rate in Ghana in 2026?
VAT is 15%, NHIL is 2.5% and GETFund Levy is 2.5%, all applied to the same taxable value. The combined standard charge is 20% from 1 January 2026.
Authority, period and further readingOpen
Primary authority
- Revenue Administration Act, 2016 (Act 915)Consolidated reader
- Value Added Tax Act, 2025 (Act 1151)Consolidated reader
TaxLawGH research
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How long does the levy run?
Act 1131 extended the application through the 2028 year of assessment.
Authority, period and further readingOpen
Primary authority
- Growth and Sustainability Levy Act, 2023 (Act 1095)Verified topic guide
- Growth and Sustainability Levy (Amendment) Act, 2025 (Act 1131)Verified topic guide
- Growth and Sustainability Levy (Amendment) Act, 2026 (Act 1166)Verified topic guide
TaxLawGH research
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What is the formula for calculating PAYE in Ghana?
Add taxable cash employment income and taxable benefits, deduct qualifying pension contributions, lawful deductions and approved personal reliefs, then apply the appropriate resident or non-resident tax schedule. Add any separate final tax on qualifying employment payments.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
- Income Tax (Amendment) Act, 2026 (Act 1178)Consolidated reader
- National Pensions Act, 2008 (Act 766)Consolidated reader
TaxLawGH research
Read the full How Ghana PAYE is calculated guide
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What is the PTT turnover range?
Annual turnover must be more than GHS 20,000 but not exceed GHS 750,000.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
- Income Tax (Amendment) Act, 2026 (Act 1178)Consolidated reader
TaxLawGH research
Read the full Modified taxation in Ghana guide
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How long is a Ghana TCC valid?
It is valid only for the period and purpose specified on the certificate. There is no universal duration that overrides the issued terms.
Authority, period and further readingOpen
Primary authority
- Revenue Administration Act, 2016 (Act 915 as amended)Consolidated reader
TaxLawGH research
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When is PAYE due in Ghana?
The employer must file the withholding return and remit PAYE within fifteen days after the end of the month in which the employment payment was made.
Authority, period and further readingOpen
Primary authority
- Revenue Administration Act, 2016 (Act 915)Consolidated reader
TaxLawGH research
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What is the current VAT law in Ghana?
The Value Added Tax Act, 2025 (Act 1151) is the current consolidated VAT Act and commenced on 1 January 2026.
Authority, period and further readingOpen
Primary authority
- Tax legislation of the Republic of Ghana (Current consolidated legal framework)Verified topic guide
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Decided-authority treatment
The connection is limited to the proposition and boundary stated below. Open the case treatment before relying on it.
FBC Partners Ghana v GRA
Connection: Act 870–Act 1151 transition and non-retrospectivity on the facts accepted by the Court.
On the facts accepted by the High Court, a VAT obligation that had accrued when a real-estate offer was accepted and a deposit paid under Act 870 was preserved despite that Act's later repeal. Section 34 of the Interpretation Act, 2009 (Act 792) and article 107(b) prevented Act 1151 from retrospectively imposing the additional liability identified by the Court. Separately, section 103 of Act 915 did not make a private or class ruling a mandatory jurisdictional precondition because it uses permissive language.
Current-law boundaryThe decision is useful on non-retrospectivity, accrued obligations and the permissive wording of section 103 of Act 915, but its rate holding is historical and transaction-specific. Act 870 was repealed by section 73 of Act 1151, and Act 1151 commenced on 1 January 2026. The 5% rate applied by the Court must not be used as the current rate for a later real-estate transaction without a separate analysis of the transaction date, time-of-supply rules, transitional provisions and current legislation.
How much is Tax Stamp in Ghana?
The statutory quarterly amounts range from GHS 3 to GHS 45, depending on activity category and business-size classification.
Authority, period and further readingOpen
Primary authority
- Income Tax Regulations, 2016 (L.I. 2244)Consolidated reader
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Can a company apply an incentive without approval evidence?
The legal conditions control, and sector-specific licences, certification, commencement dates, location and income tracing must be supported.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
TaxLawGH research
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What VAT rates apply to imported goods?
The VAT rate is 15%, with NHIL at 2.5% and GETFund levy at 2.5%. These rates are applied through the import-valuation and customs assessment framework; the commercial invoice value alone is not the statutory VAT base.
Authority, period and further readingOpen
Primary authority
- Value Added Tax Act, 2025 (Act 1151)Consolidated reader
- Customs Act, 2015 (Act 891)Consolidated reader
TaxLawGH research
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When is a monthly VAT return due in Ghana?
The general VAT return is due by the last working day of the month immediately following the reporting month. The VAT payable is due by the same date.
Authority, period and further readingOpen
Primary authority
- Value Added Tax Act, 2025 (Act 1151)Consolidated reader
TaxLawGH research
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What is the Ghana VAT withholding rate?
The statutory rate is 7% of the taxable output value of the supplies. It is not 7% of the VAT component and it is not 7% of the tax-inclusive invoice total.
Authority, period and further readingOpen
Primary authority
- Value Added Tax Act, 2025 (Act 1151)Consolidated reader
TaxLawGH research
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What is the VAT rate in Ghana?
The current standard combined charge is a 15% VAT component, 2.5% NHIL and 2.5% GETFund Levy. Each charge is calculated on the same taxable value, producing an effective standard VAT rate of 20%.
Authority, period and further readingOpen
Primary authority
- Value Added Tax Act, 2025 (Act 1151)Consolidated reader
- National Health Insurance Act, 2012 (Act 852), as amendedVerified topic guide
- Ghana Education Trust Fund Act, 2000 (Act 581), as amendedVerified topic guide
- Revenue Administration Act, 2016 (Act 915), as amendedConsolidated reader
TaxLawGH research
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When is Vehicle Income Tax due in Ghana?
The quarterly due dates are 15 January, 15 April, 15 July and 15 October.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
TaxLawGH research
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When is Ghana withholding tax due?
The withholding agent must file the return and remit income tax withheld within 15 days after the end of the calendar month in which the tax was withheld.
Authority, period and further readingOpen
Primary authority
- Income Tax Act, 2015 (Act 896)Consolidated reader
TaxLawGH research
Read the full Withholding tax filing in Ghana guide
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