TaxLawGH by MSL Business School
This calculator is maintained as an interactive online resource. Use https://www.taxlawgh.com/ghana-tax-calculator for the current calculators and calculation workings.

MSL Business School Ghana payroll tool

Ghana PAYE calculator

Calculate Ghana PAYE, employee SSNIT and estimated take-home pay under the current resident schedule implemented by GRA from 1 September 2026.

Published, prepared and maintained by MSL Business School through TaxLawGH, its tax and fiscal policy education platform.

Calculation basisSelected period and applicable rules

CurrencyGhana cedi (GHS)

Calculation scopeCheck the applicable period, assumptions and limitations below.

Institutional publisherMSL Business School

Current Ghana PAYE schedule

What this calculator applies

GRA’s official implementation notice applies the resident individual bands from 1 September 2026. The calculator also deducts the employee's statutory SSNIT contribution before applying PAYE.

GHS 588Monthly tax-free bandGHS 7,056 annually

5.5%Employee SSNIT rateApplied to covered basic salary, subject to the official 2026 insurable-earnings limits

1 September 2026GRA effective date of implementationIncome Tax (Amendment) Act, 2026 (Act 1178)

Resident individual income tax bands under Act 1178
Band	Monthly amount	Annual amount	Rate
First	GHS 588	GHS 7,056	0%
Next	GHS 80	GHS 960	5%
Next	GHS 100	GHS 1,200	10%
Next	GHS 2,900	GHS 34,800	17.5%
Next	GHS 16,000	GHS 192,000	25%
Next	GHS 30,332	GHS 363,984	30%
Balance above the cumulative threshold	Above GHS 50,000	Above GHS 600,000	35%

Worked monthly example

GHS 10,000 basic salary

For a resident employee with no taxable cash allowances or personal reliefs, the calculator deducts employee SSNIT before applying the resident PAYE bands.

Basic salary: GHS 10,000
Taxable allowances: GHS 0
Employee SSNIT: GHS 550
Chargeable income: GHS 9,450
PAYE: GHS 1,967
Estimated take-home pay: GHS 7,483

Sources: GRA’s official Act 1178 implementation notice; Income Tax Act, 2015 (Act 896), as amended; National Pensions Act, 2008 (Act 766), as amended; and the official SSNIT 2026 insurable-earnings notice.

Preparing the MSL Business School calculators…

Choose a calculatorSelect the exact Ghana tax tool you need.

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.

Employee and core pay

Resident PAYE rate scheduleGRA implementation begins on 1 September 2026. The historical selection changes PAYE bands only; SSNIT deductions continue to use 2026 limits.

Residence for income taxInput periodCalculation directionBasic salaryGHS

Taxable cash allowancesGHSEmployee contributes to SSNIT

Bonus, overtime and cash gifts

Bonus in this calculationGHSEarlier bonus in this yearGHSAnnual basic salary for the bonus limitGHSEnter the employee's actual annual basic salary if it differs from the current monthly basic multiplied by 12. Leave at zero to use the figure calculated from the basic salary above.Overtime payGHSCash gifts from employerGHS

Employee is a resident junior staff member claiming the qualifying-overtime concession

Benefits in kind

Vehicle and accommodation percentages use total cash emoluments, including ordinary-taxed overtime and excess bonus. Bonus and qualifying overtime taxed separately as final withholding are excluded from that base.

Vehicle benefitAccommodation benefit

Other gifts in kind — market valueGHS

Reliefs and deductions

Qualifying mortgage interestGHSOther cash deductions qualifying for tax reliefGHSTraining relief claimed — annualGHSQualifying childrenAged dependants

Marriage / responsibility reliefOld-age relief — employee is at least 60 years oldEmployee qualifies for disability relief

Personal reliefs are for eligible resident individuals and require approval. An employer must hold the employee’s tax relief card before allowing them through payroll. Marriage or responsibility relief requires a dependent spouse or at least two dependent children. Child education relief covers up to three children at recognised registered institutions in Ghana, with one claimant per child. Aged-dependant relief covers up to two qualifying relatives aged 60 or more, excluding a spouse or child, with one claimant per relative. Old-age relief starts at age 60. Disability relief requires supporting certification. Training expenses and mortgage interest must meet the statutory conditions. Enter other cash deductions only where they are both paid through payroll and deductible for tax.

Act 1178 resident monthly band	Rate	Cumulative upper point
First GHS 588	0%	GHS 588
Next GHS 80	5%	GHS 668
Next GHS 100	10%	GHS 768
Next GHS 2,900	17.5%	GHS 3,668
Next GHS 16,000	25%	GHS 19,668
Next GHS 30,332	30%	GHS 50,000
Balance	35%	No upper limit

Current resident schedule under GRA’s Act 1178 implementation notice, effective from 1 September 2026. 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.

Payment classification

Recipient residencePayment category

Amount entered isPayment or invoice amountGHSAggregate contract value for GHS 2,000 thresholdGHSCommunications Service Tax at 5% applies to the invoiceTourism Levy at 1% applies to the invoicePayer is an appointed VAT withholding agent and withholds 7% of the taxable output value

For resident goods, works and services contracts, the payer must be a resident person other than an individual. Payments for the same contract are aggregated and the GHS 2,000 threshold must be exceeded. The separate resident-individual service category does not use that threshold. Check statutory exemptions, written exemptions and the trading-stock exclusion before calculating. The invoice working separates income-tax WHT from VAT withholding and other taxes.

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

Check standard 2026 statutory dates for the listed monthly obligations, annual filings, quarterly levies and company-year-end deadlines. Extensions, special directions and taxpayer circumstances may change the applicable deadline.

Calendar controls

Calendar view

Obligation

Calendar yearDue month

Confirm GRA extensions and directions, applicable public holidays and your taxpayer status before relying on a date. Affected June 2026 VAT and company income-tax dates are withheld pending confirmation of the exceptional filing extension and its payment treatment.

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.

Basis period and schedule

Schedule mode

Business regimeDays in basis period

The advanced result identifies direct repair deductions, capitalised excess, assessable realisation amounts, closing WDV and straight-line cost bases. Use only the qualifying business-use share of an asset or expense. Specialised petroleum or mining assignments, mixed operations and other adjustments require separate review.

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

Income tax framework

Income Tax Act, 2015 (Act 896), as amended, with resident individual bands applied under GRA’s Act 1178 implementation notice from 1 September 2026.

VAT framework

Value Added Tax Act, 2025 (Act 1151), with the amended NHIL and GETFund levy legislation.

Pensions framework

National Pensions Act, 2008 (Act 766), as amended, and the official 2026 SSNIT insurable-earnings notice.

Understanding your result

Read the displayed tax base, rate and deductions together with the selected period and the limitations for each calculation.

Frequently asked questions

Using the Ghana tax calculators

Does the calculator save my salary or transaction figures?

The page does not keep a calculation history in your browser. The calculation service processes your figures to generate the result. Enter amounts and calculation facts only; do not enter names or tax identifiers.

How does the calculator handle CST and VAT?

Where CST applies, the calculator applies CST first. It then calculates VAT, NHIL and GETFund Levy on the CST-inclusive figure. The result shows the original transaction value, CST-inclusive VAT base and each tax component separately.

Does the withholding calculator apply Ghana treaty rates?

No. It applies domestic rates. Treaty entitlement, beneficial ownership, permanent-establishment status and the approval procedure must be tested before a reduced treaty rate is used.

Which resident PAYE schedule does the calculator use?

It defaults to the resident bands in GRA’s Act 1178 implementation notice, effective from 1 September 2026. The Act 1111 schedule is available for 1 January 2024 to 31 August 2026, but estimates above GHS 50,000 monthly or GHS 600,000 annual chargeable income are withheld because the published band widths and top-rate threshold conflict. Selecting that historical PAYE schedule does not change the calculator’s 2026 SSNIT limits.

Why can PAYE differ from an employer's payroll result?

Differences can arise from the selected legal schedule, cumulative year-to-date payroll, prior bonus use, relief approvals, benefit facts, pension coverage, arrears or corrections. For a payroll period straddling 1 September 2026, apply GRA's official implementation date and confirm the payroll treatment with GRA where necessary. Use the line-by-line result to identify the assumption that differs.

What SSNIT limits does the calculator use?

For 2026 it uses monthly minimum insurable earnings of GHS 587.80 and maximum insurable earnings of GHS 69,000.