TaxLawGHby MSL Business School
Ghana personal tax relief authority guide
Ghana personal tax reliefs
The guide to the reliefs available to resident individuals in Ghana—the current amounts, eligibility tests, evidence, claims and effect on personal income tax.
Published and prepared by MSL Business School through TaxLawGH, its tax and fiscal policy education platform. Editorial authority: Michael Siaw Larbi.
MSL Business School personal tax reliefs at a glance
How personal tax relief works
Personal tax relief reduces chargeable income—it is not a direct cash payment or tax credit.
The fixed annual reliefs currently range from GHS 600 per qualifying child to GHS 2,000 for qualifying skills training. Disability relief is 25% of qualifying assessable income, while the separate mortgage-interest deduction follows qualifying interest incurred during the year.
Personal relief is available to a resident individual who satisfies the relevant statutory test and supports the claim. The reduction is applied before the graduated personal income tax rates; the cash tax saving therefore depends on the individual's marginal rate.
Who can claim
Check residence, any applicable treaty and each relief's conditions.
Section 51 personal reliefs apply to resident individuals. Regulation 2 of L.I. 2244 excludes non-residents from those reliefs and the mortgage-interest deduction, except where a double taxation arrangement provides otherwise. Check the applicable treaty before relying on an exception.
The fixed figures are annual amounts. Payroll may spread an approved upfront relief over the remaining pay periods, but that does not increase the annual entitlement.
Where the law allows only one claimant for a child or aged relative, two people cannot claim relief for the same dependant in the same year.
The taxpayer must establish the personal facts, qualifying expenditure and any certification required for the particular relief.
Relief is claimed, not assumed: marriage, age, parenthood, disability, training or a mortgage does not by itself produce a deduction. The statutory test, claim and evidence must all be satisfied.
Current annual amounts
Ghana personal tax relief table
| Relief | Current amount | Core eligibility rule | Annual limit |
|---|---|---|---|
| Marriage or responsibility | GHS 1,200 | Dependant spouse or responsibility for at least two dependant children | One annual amount |
| Child education | GHS 600 | Qualifying child or ward in a recognised registered educational institution in Ghana | Maximum three children |
| Disability | 25% | Qualifying disabled individual; GRA requires Department of Social Welfare certification; employment or business income only | 25% of qualifying assessable income |
| Old age | GHS 1,500 annually | Resident individual aged 60 years or more | Annual fixed amount |
| Aged dependant relative | GHS 1,000 | Qualifying dependant relative aged 60 years or more, other than spouse or child | Maximum two relatives |
| Professional, technical or vocational training | Actual cost | Training that updates the individual's professional, technical or vocational skills or knowledge | Maximum GHS 2,000 |
| Qualifying mortgage interest | Qualifying interest incurred | Borrowing used to construct or acquire the individual's only place of residence | One residential premises during the individual's lifetime |
The fixed amounts are reductions in chargeable income, not reductions of the same amount from the tax payable. The mortgage-interest deduction is governed separately by paragraph 4(3)–(5) of the Sixth Schedule, rather than the Fifth Schedule personal reliefs.
Family and dependant reliefs
Responsibility, child education and aged-relative reliefs have different tests.
Marriage or responsibility relief — GHS 1,200
A resident individual qualifies by having a dependant spouse or at least two dependant children. A dependant is a spouse, child or relative for whom the claimant provides the necessities of life. The amount is one annual relief; it is not multiplied by the number of dependants. GRA's employment practice note states that, where both spouses are gainfully employed, only one spouse may claim this relief.
Child education relief — GHS 600 per child
The claimant must sponsor the education of a child or ward in a recognised registered educational institution in Ghana. The maximum is three children or wards. Where two or more people qualify for the same child or ward, the Commissioner-General grants only one relief for that child or ward.
Aged dependant relative relief — GHS 1,000 per relative
The relative must be at least 60 years old and dependent on the claimant. A spouse or child does not fall within this aged-relative category. Relief is limited to two relatives, and the same relative cannot support claims by two people.
Keep the family evidence: identity and age documents, marriage or dependency evidence, birth or adoption records, school details, fee evidence and confirmation that no duplicate claim has been made.
Age and disability
Old-age relief has a fixed ceiling; disability relief is income-based.
A resident individual aged 60 years or more may claim annual old-age relief of GHS 1,500.
The relief is 25% of the individual's assessable income from employment or business. Investment income is outside the disability-relief base.
GRA requires evidence of disability satisfactory to the Commissioner-General. Its employment practice note and tax-relief application form require certification from the Department of Social Welfare.
Where the individual has employment, business and investment income, calculate the 25% only on the qualifying employment and business assessable income.
Do not use total income blindly: the GHS 10,000 investment income is excluded from the disability-relief base in this example.
Professional development
Qualifying training relief is the actual cost, capped at GHS 2,000.
The training must update the individual's professional, technical or vocational skills or knowledge. A general personal-interest course does not qualify merely because the individual paid for it.
If qualifying training costs GHS 1,350, the relief is GHS 1,350—not the full GHS 2,000.
If qualifying training costs GHS 3,000, the annual relief is limited to GHS 2,000.
Retain evidence showing how the course updates the claimant's professional, technical or vocational capability.
Keep the course description, provider details, invoice, proof of payment, attendance and completion evidence.
The cap is not an automatic allowance: the claim is limited to the lower of the actual qualifying cost and GHS 2,000.
Mortgage-interest deduction
One residential premises during the individual's lifetime
Paragraph 4(3)–(5) of the Sixth Schedule permits an individual to deduct qualifying mortgage interest incurred during the year when calculating employment, business or investment income. The borrowing must be used to construct or acquire the individual's only place of residence. The deduction is limited to one residential premises during the individual's lifetime. Regulation 2 excludes non-residents unless a double taxation arrangement provides otherwise.
- 01Confirm the borrower and residence
Establish the claimant's eligibility and that the borrowing is for the individual's only place of residence.
- 02Confirm the mortgage purpose
Retain the facility documents showing the qualifying acquisition or construction of the residence and the connection between the borrowing and the property.
- 03Separate interest from principal
Identify qualifying interest incurred during the year and retain payment records. Repayment of principal and unrelated charges are outside this interest deduction.
- 04Apply the lifetime limit
The limit is one residential premises during the individual's lifetime. It does not reset each year or automatically restart when the individual changes homes.
Evidence file: keep the mortgage agreement, property documents, lender's annual interest statement, payment records and evidence that the borrowing funded the individual's only place of residence, together with the history needed to establish the lifetime limit.
Application and payroll treatment
Apply online, support the claim and reconcile it annually.
- 01Identify every relief
List the reliefs for which the resident individual meets the conditions and confirm that no dependant is claimed twice.
- 02Assemble the evidence
Prepare identification, dependency, school, age, disability, training or mortgage documents appropriate to each claim.
- 03Use the prescribed application process
GRA provides relief applications through the Taxpayers' Portal and its Domestic Tax Revenue Division offices. Submit the prescribed form and supporting evidence.
- 04Give the Tax Reliefs Card to the employer
Under regulation 10 of L.I. 2244, the Commissioner-General certifies relief on a Tax Reliefs Card for one or more years. Payroll relief for a year is available only where the employee provides the card to the employer. The listed upfront reliefs are marriage or responsibility, child education, old age, aged relative and disability. Training is not in that list.
- 05Reconcile the annual amount
Confirm the final annual entitlement in the personal income tax return and ensure the total payroll relief does not exceed the permitted annual amount.
- 06Correct changes promptly
Notify the Commissioner-General when circumstances affecting the certified relief change so that a new card can be issued. If employment changes during the year, the new employer must account for the earlier employment income and tax already withheld under regulation 11.
Portal access does not replace legal proof: an electronic claim must still be complete, accurate and supported by the required records.
worked calculation
How fixed personal reliefs reduce annual tax
Assume a resident individual has GHS 100,000 of chargeable income before personal reliefs, maintains a dependant spouse, sponsors two qualifying children and pays GHS 2,500 for qualifying professional training. Assume all claims are allowed without duplication. The illustration applies the annual schedule published in GRA's September 2026 notice to the whole hypothetical amount. For an annual reconciliation spanning the 1 September 2026 change, confirm the applicable periods and treatment with GRA.
Why the saving is GHS 1,100: the GHS 4,400 relief falls within the individual's 25% marginal band, so GHS 4,400 × 25% = GHS 1,100. A taxpayer in another band obtains a different cash saving from the same fixed relief.
Recording relief in payroll and the annual return
A relief should remain traceable from eligibility evidence to the annual tax result.
- 01Identify the statutory relief
Confirm residence, claimant status, the person or expense covered and the applicable annual limit.
- 02Prevent duplicate claims
Check restrictions applying to spouses, children and aged dependent relatives before submitting the application.
- 03Submit supporting evidence
Use the GRA portal or prescribed process and retain the application and documents supporting the claim.
- 04Use only the approved amount
Where relief is reflected through payroll, preserve the Tax Reliefs Card and the certified amount and period used by the employer.
- 05Reconcile the annual total
Match payroll relief to the amount claimed in the annual income-tax computation without duplication.
- 06Preserve later changes
Document any change in eligibility, mortgage interest, training cost or dependant circumstances.
Relief is not a tax credit: The approved amount reduces chargeable income before the applicable rate is calculated; it is not deducted cedi-for-cedi from tax payable.
Frequently asked questions
Ghana personal tax relief questions
Who can claim personal tax relief in Ghana?
A resident individual who satisfies the specific relief conditions and supports the claim. Regulation 2 of L.I. 2244 excludes non-residents from section 51 reliefs and the mortgage-interest deduction, except where a double taxation arrangement provides otherwise.
Does personal relief reduce tax payable directly?
No. Relief reduces chargeable income before the applicable tax rates are used. The actual tax saving depends on the claimant's marginal rate.
What is marriage or responsibility relief?
It is GHS 1,200 per year for a resident individual who maintains a dependant spouse or maintains at least two dependant children.
How much is child education relief?
GHS 600 per qualifying child or ward per year, for a maximum of three. Only one person may claim relief for the same child.
How much is disability relief?
Twenty-five percent of the qualifying individual's assessable income from employment or business. Investment income is excluded from the disability-relief base.
Who qualifies for old-age relief?
A resident individual aged 60 years or more may claim annual old-age relief of GHS 1,500.
How much is aged dependant relative relief?
GHS 1,000 for each qualifying dependant relative aged 60 years or more, limited to two relatives. The category excludes the claimant's spouse and child.
Is the training relief automatically GHS 2,000?
No. The relief is the actual qualifying professional, technical or vocational training cost, capped at GHS 2,000 for the year.
How does mortgage-interest relief work?
Qualifying interest incurred during the year is deductible where the borrowing funds construction or acquisition of the individual's only place of residence. The limit is one residential premises during the individual's lifetime. Mortgage principal is excluded. Non-residents are excluded unless a double taxation arrangement provides otherwise.
How do I apply for tax relief?
Apply through GRA's prescribed process, including the Taxpayers' Portal, and retain the supporting evidence. An employee must provide the certified Tax Reliefs Card to the employer for upfront payroll relief. Notify the Commissioner-General if the circumstances affecting the relief change.
Legal references
Primary authority and operative framework
- Income Tax Act, 2015 (Act 896), as amendedResident-individual relief entitlement, chargeable-income calculation, mortgage-interest deduction and claim administration.
- Fifth Schedule to Act 896, as amendedMarriage or responsibility, child education, disability, old age, aged dependant relative and training relief conditions and amounts.
- Income Tax (Amendment) Act, 2019 (Act 1007)The amendment that increased the fixed personal relief amounts to the current figures presented in this guide.
- Income Tax Regulations, 2016 (L.I. 2244), as amendedRegulation 2: non-resident exclusions and treaty exception. Regulations 10–11: Tax Reliefs Cards, upfront relief, changes and successive employment.
- Sixth Schedule, paragraph 4(3)–(5), to Act 896Qualifying mortgage interest, construction or acquisition of the individual's only residence and the one-premises lifetime limit.
- GRA employment practice note DT/2016/011Administrative guidance on relief eligibility, disability certification and upfront relief. Historical monetary examples must be read with later amendments.
- Revenue Administration Act, 2016 (Act 915), as amendedElectronic applications, returns, corrections, records, assessments, refunds, interest, penalties, objections and enforcement.
Official sources: Read the Ghana Revenue Authority's Income Tax Act, 2015 (Act 896), Personal Tax Relief guidance, Taxpayers' Portal and App guidance, employment practice note, and September 2026 income-tax notice.
Authority hierarchy: Act 896 and its amending legislation control the entitlement and amount. Administrative guidance and the Taxpayers' Portal explain the current claim process but do not create a relief.
Institutional publisher
TaxLawGH is MSL Business School's Ghana tax education platform.
This guide forms part of MSL Business School's public tax and fiscal policy education work. MSL publishes TaxLawGH to make Ghana's tax law accurate, understandable and useful to taxpayers, employers, practitioners, students and policy professionals.
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