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Ghana Double Tax Treaty Library
Search Ghana's fourteen in-force bilateral income-tax treaties, read every article, compare Ghana-source ceilings and distinguish a signed agreement from one that has entered into force.
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Treaty readers
Open an in-force treaty
Belgium
Effective 1 January 2009 · 30 articles
Czech Republic
Effective 1 January 2021 · 28 articles
Denmark
Effective 1 January 2016 · 32 articles
France
Effective 1 January 1998 · 31 articles
Germany
Effective 1 January 2008 · 33 articles
Italy
Effective 1 January 2007 · 31 articles
Mauritius
Effective 1 January 2020 · 31 articles
Morocco
Effective 1 January 2023 · 31 articles
Netherlands
Effective 1 January 2009 · 32 articles
Qatar
Effective 1 January 2024 · 30 articles
Singapore
Effective 1 January 2020 · 30 articles
South Africa
Effective 1 January 2009 · 31 articles
Switzerland
Effective 1 January 2010 · 30 articles
United Kingdom
Effective 1 January 1995 · 31 articles
Ghana-source comparison
Headline ceilings are only the starting point
These figures describe maximum Ghana-source tax under the indicated passive-income or services article. Domestic classification, residence, recipient status, beneficial ownership where stated, subject-to-tax wording, ownership thresholds, permanent-establishment connections, connected-party limits and treaty-entitlement provisions can change the result.
| Treaty | Dividends | Interest | Royalties | Services | Effective in Ghana |
|---|---|---|---|---|---|
| Belgium | 5% / 15% | 10% | 10% | 10% management fees | 1 January 2009 |
| Czech Republic | 6% | 10% | 8% | 8% services fees | 1 January 2021 |
| Denmark | 5% / 15% | 8% | 8% | 8% services fees | 1 January 2016 |
| France | 7.5% / 15% | 12.5% | 12.5% | 10% management fees | 1 January 1998 |
| Germany | 5% / 15% | 10% | 8% | 8% services fees | 1 January 2008 |
| Italy | 5% / 15% | 10% | 10% | 10% management fees | 1 January 2007 |
| Mauritius | 7% | 7% | 7% | 8% technical services | 1 January 2020 |
| Morocco | 5% / 10% | 10% | 10% | 10% technical services | 1 January 2023 |
| Netherlands | 5% / 10% | 8% | 8% | 8% technical services | 1 January 2009 |
| Qatar | 5% / 7% | 7% | 10% | 10% technical services | 1 January 2024 |
| Singapore | 7% | 7% | 7% | 10% services fees | 1 January 2020 |
| South Africa | 5% / 15% | 5% bank / 10% other | 10% | 10% management fees | 1 January 2009 |
| Switzerland | 5% / 15% | 10% | 8% | 8% services fees | 1 January 2010 |
| United Kingdom | 7.5% / 15% | 12.5% | 12.5% | 10% management and technical fees | 1 January 1995 |
Status watch
Signed does not mean claimable
GRA's published status schedule identifies signed agreements that had not completed every step required for entry into force. They are not included in the rate table above.
Ireland
Signed on 7 February 2018. Irish Revenue continues to list it as not yet in effect.
Malta
GRA records signature on 27 March 2019 but not entry into force.
Other signed negotiations
Iran, Barbados, Seychelles and the United Arab Emirates appear in GRA's schedule without an in-force marker. Recheck before relying on any later status change.
Multilateral status
No Ghana treaty is modified through the BEPS MLI
Ghana does not appear in the OECD's signatories and parties schedule current to 18 June 2026. A partner country's MLI participation alone cannot modify its bilateral treaty with Ghana; both jurisdictions must bring the relevant treaty within the MLI framework.
Research method
TaxLawGH checks the treaty text, entry-into-force article, Ghana's published status schedule and an available partner-country authority. Where status records conflict, the reader preserves the conflict until a primary source resolves it. Rate claims are stored by direction, income class and recipient condition rather than treated as universal rates.
Open GRA's treaty-status schedule ↗ · Open the Treaty and Cross-Border Centre
TaxLawGH is an MSL Business School legal research resource.
The library connects the treaty network, each signed text, applicable dates and article-level conditions in one Ghana-focused research path.
Verified answers
Applying Ghana's tax treaties
These answers identify the principal conditions to test before applying a treaty to a Ghana-source payment or foreign-tax credit.
Can a Ghana resident claim credit for foreign tax?
Yes, subject to Act 896, the applicable treaty and the credit limitation for the relevant foreign income.
Does a Ghana tax treaty automatically reduce withholding tax?
No. The agreement must be in force and the recipient must satisfy residence, entitlement, income-classification, permanent-establishment and procedural conditions, together with any beneficial-ownership or other condition imposed by the relevant treaty article.
Does a mutual-agreement request replace a tax objection?
No. Protect the domestic objection and appeal deadlines separately while assessing the treaty procedure.
Does a signed treaty apply immediately?
No. It must enter into force and become effective for the relevant tax and period.
How does a withholding agent obtain the approved treaty rate?
The recipient applies to the Commissioner-General with residence and transaction evidence, then provides the approval letter to the withholding agent before reduced deduction.
Is the treaty rate always used instead of the domestic rate?
No. A treaty sets a maximum source-state rate; where Ghana’s domestic rate is lower, the lower domestic rate applies.
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.
What evidence supports treaty residence?
Use a certificate of residence endorsed by the competent tax authority of the treaty partner for the relevant period.
What happens if the income is connected to a Ghana PE?
The passive-income treaty ceiling generally does not apply; the income is dealt with under the business-profits or other applicable PE rule.
What is the France treaty rate on Ghana-source royalties?
The treaty ceiling is 12.5% for royalties paid from Ghana to a qualifying French resident beneficial owner. The 10% reciprocal figure applies where France is the source state and the beneficial owner is resident in Ghana.