TaxLawGH by MSL Business School
This calculator is maintained as an interactive online resource. Use https://www.taxlawgh.com/ghana-paye-calculator for the current calculator and calculation workings.
Ghana payroll calculator
Ghana PAYE calculator
Calculate monthly or annual PAYE, take-home pay or the gross salary required for a target net amount. The result separates chargeable income, SSNIT, ordinary PAYE, bonus tax, overtime tax and cash deductions.
Preparing the Ghana PAYE Calculator…
Current calculator01 of 08 · PAYE & salary
Ghana payroll calculation
PAYE and take-home pay
Build the result from salary, allowances, bonus, overtime, benefits in kind, statutory SSNIT, personal reliefs and other deductions. Use gross-to-net or solve backwards from a target take-home amount.
| Resident monthly band | Rate | Cumulative upper point |
|---|---|---|
| First GHS 490 | 0% | GHS 490 |
| Next GHS 110 | 5% | GHS 600 |
| Next GHS 130 | 10% | GHS 730 |
| Next GHS 3,166.67 | 17.5% | GHS 3,896.67 |
| Next GHS 16,000 | 25% | GHS 19,896.67 |
| Next GHS 30,520 | 30% | GHS 50,416.67 |
| Balance | 35% | No upper limit |
Technical guides: Ghana PAYE rates and rules · How PAYE is calculated · PAYE filing and payment
Ghana VAT calculation
VAT and statutory levies
Move in either direction between a taxable value and a tax-inclusive invoice. Add CST and Tourism Levy where the transaction legally attracts them.
Technical guides: Ghana VAT rates and rules · VAT invoices · Exempt, zero-rated and relief supplies
Ghana withholding calculation
Income-tax withholding and VAT withholding
Select the recipient and payment category, identify the invoice basis, and separate income-tax WHT from the distinct 7% VAT-withholding mechanism.
Review the complete domestic and treaty rate tables, final/non-final treatment and exclusions.
2026 social-security calculation
SSNIT and Tier 2 contributions
Calculate the employee deduction, employer contribution, SSNIT remittance and Tier 2 allocation from monthly basic salary using the official 2026 minimum and maximum insurable earnings.
Technical guide: Ghana pensions and retirement tax
Act 766 pension calculation
SSNIT old-age pension estimate
Estimate the Tier 1 monthly pension from the average of the member's best three annual salaries, contribution months and retirement age.
2026 Ghana tax calendar
Compliance deadline finder and annual calendar
Find one statutory date or build the complete 2026 tax calendar, including monthly obligations, annual filings, quarterly levies and company-year-end deadlines.
Technical guide: Ghana tax deadlines
Revenue Administration Act calculation
Late-payment interest and late-filing penalty
Calculate statutory late-payment interest with automatic historical Bank of Ghana rates and monthly compounding, or calculate the fixed-plus-daily late-filing penalty.
Technical guide: Ghana tax penalties and interest
Ghana capital allowance calculation
Capital allowance schedule
Use a quick pool calculation or build an advanced asset register with first-year prorating, individual vehicle restrictions, disposals, repairs and CSV import.
| Class or operation | Rate | Method |
|---|---|---|
| Class 1 — computers and data-handling equipment | 40% | Reducing balance |
| Class 2 — vehicles, plant and qualifying machinery | 30% | Reducing balance |
| Class 3 — office equipment, furniture and other assets | 20% | Reducing balance |
| Class 4 — buildings and permanent structures | 10% | Straight line |
| Class 5 — intangible assets | 1 ÷ useful life | Straight line |
| Petroleum and mineral operations | 20% | Specialised straight-line rules |
Technical guide: Ghana capital allowances
Calculation method and legal scope
How this Ghana PAYE calculation works
The calculator starts with employment income, including taxable cash amounts and any selected benefits in kind. It then applies the deductions and relief inputs that are relevant to the facts entered.
For a resident individual, chargeable income is allocated through the statutory bands in sequence. A non-resident employment calculation uses the domestic non-resident rate and does not apply resident personal reliefs.
Qualifying bonus and overtime treatment is tested separately because the statutory concessions depend on facts and limits that do not apply to ordinary salary. The displayed working identifies each component rather than merging every charge into one figure.
Other TaxLawGH calculators
Income Tax Act, 2015 (Act 896), as amended, including the individual rates enacted by Act 1111.
Income Tax Regulations, 2016 (L.I. 2244), including the prescribed valuation framework for employment benefits.
National Pensions Act, 2008 (Act 766), as amended, and the official 2026 SSNIT insurable-earnings notice.
Gross-to-net and net-to-gross results use the same server-side rules and return the applied bands and components.
Frequently asked questions
Using the Ghana PAYE Calculator
What does the Ghana PAYE calculator include?
It can include salary, taxable allowances, bonus, overtime, cash gifts, benefits in kind, employee SSNIT, qualifying mortgage interest, selected personal reliefs and other payroll cash deductions. Only select an item where the employee's facts satisfy the relevant legal conditions.
Can I calculate gross salary from a target take-home amount?
Yes. Select net to gross and enter the target take-home amount. The calculator solves for the basic salary while applying the other inputs entered.
How are bonus and overtime treated?
The calculator separates ordinary PAYE from any final tax treatment that applies to a qualifying bonus or qualifying overtime. Eligibility and statutory limits are tested from the information entered.
Why can the result differ from an employer's payroll?
A payroll result may reflect cumulative year-to-date figures, earlier bonus use, approved reliefs, benefits, arrears, pension coverage or corrections that are not in a single calculation. Compare the displayed line items with the payroll assumptions.
Does the calculator retain my salary figures?
The page does not keep a calculation history in the browser. The figures entered are sent to the TaxLawGH calculation service so it can return the result.