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MSL Business School Ghana filing and payment calendar

Tax Deadlines in Ghana

Q: When is an Excise Duty return due in Ghana?

By the twenty-first day of the following month, including a nil return where no Excise Duty is payable.

Q: When are SSNIT and mandatory second-tier contributions due?

Within fourteen days after the end of the contribution month. The SSNIT contribution report is due by the last working day of that month.

Q: When is monthly Gross Gaming Revenue tax due?

By the fifteenth day of the month following the month to which the GGR return relates.

A definitive cross-tax calendar for Ghana: monthly, quarterly, annual and event-driven filing and payment dates, with the legal rule behind each deadline and controls for weekends, holidays and portal evidence.

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

Legal basisRevenue Administration Act, 2016 (Act 915), as amended; Income Tax Act, 2015 (Act 896), as amended; Value Added Tax Act, 2025 (Act 1151); Excise Duty Act, 2014 (Act 878); National Pensions Act, 2008 (Act 766); applicable levy laws CoverageVAT, PAYE, withholding, excise, CST, GGR, statutory pensions, income tax, GSL, FSRL, transfer pricing, Tax Stamp, VIT, objections, Stamp Duty and refunds Last legal review 20 July 2026 Institutional publisherMSL Business School

MSL Business School Ghana tax deadlines at a glance

01Statutory pension remittanceWithin 14 daysRemit first-tier SSNIT and mandatory second-tier contributions after month-end.

02PAYE, WHT and GGRBy the 15thFile and pay the monthly obligation for the preceding month.

03Excise DutyBy the 21stFile the monthly return, including a nil return where required, and pay duty due.

04General monthly VATLast working dayFile and pay in the month immediately following the tax period.

05Income-tax instalmentsFour datesLast day of months 3, 6, 9 and 12 of the basis period.

06Annual income returnWithin 4 monthsCount from the end of the taxpayer’s basis period.

07Transfer-pricing returnWithin 4 monthsFile the annual return with the required contemporaneous documentation.

08Tax objectionWithin 30 daysCount from notification of the tax decision.

MSL Business School Tax Deadlines summaryThis print view contains the headline positions only. The complete controlled guide remains on TaxLawGH.

MSL Business School Controlling framework

A Ghana tax deadline follows the governing tax law—not a generic month-end convention.

The principal recurring dates include 14 days after month-end for statutory pension remittances, the 15th for PAYE, income-tax withholding, VAT withholding and GGR, the 21st for Excise Duty, the last working day for general VAT, and four months after the basis period for annual income returns.

Different rules apply to non-resident digital VAT, imported services, CST, statutory levies, transfer pricing, realisations, objections and appeals, refunds, Stamp Duty, Tax Stamp and Vehicle Income Tax. Use the specific row for the obligation.

Open the Taxpayers’ Portal Read penalties and interest

Monthly filing and payment deadlines

Payroll, withholding, GGR, excise and VAT each run on their own clock.

Obligation	Statutory deadline	What must be done
SSNIT monthly contribution report	Last working day of the contribution month	Submit the employee contribution report whether or not the cash contribution has already been remitted.
First-tier SSNIT contribution	Within 14 days after the end of the month	Remit the statutory first-tier amount with the prescribed contribution report.
Mandatory second-tier occupational pension contribution	Within 14 days after the end of the month	Remit the second-tier contribution through the approved trustee and custodian process.
PAYE return and remittance	Within 15 days after the end of the month	File the employer withholding return and pay tax withheld from employment.
Income-tax withholding return and remittance	Within 15 days after the end of the month	File and pay amounts withheld from resident or non-resident payments.
VAT withholding agent return and payment	15th day of the following month	File and remit VAT withheld by an appointed withholding agent.
Gross Gaming Revenue return and payment	15th day of the following month	Lottery and gaming operators file the monthly GGR return and pay the 20% GGR tax; the abolished winnings withholding tax should not be reinstated.
Excise Duty return and payment	21st day of the following month	File the calendar-month return whether or not duty is payable; manufacturers pay duty on goods entered for home use during the month.
Imported-services declaration and payment	Within 21 days after the tax period	Declare and pay VAT and levies on a taxable imported service.
General VAT and levies return	Last working day of the following month	File the return and pay the net VAT and levies due for the tax period.
Communications Service Tax return and payment	Last working day of the following month	File the service provider’s CST return and pay the tax for the accounting period.
Non-resident digital VAT return and payment	Last calendar day of the following month	The statutory date applies even where it falls on a weekend or public holiday.

“Following month” means the month immediately after the relevant tax period. The pension contribution-report deadline relates to the contribution month itself. Submit early enough to resolve portal, trustee, custodian and payment-reference issues.

Nil and credit positions: A registered person may still have a filing obligation even where no tax is payable. Excise Duty returns are expressly required for each calendar month, including a month with no duty payable. Payment of a tax bill does not replace the return.

MSL Business School technical standard Identify the governing provision, test the facts, calculate from the correct statutory base and retain evidence that supports every material conclusion.

Quarterly and instalment dates

Income-tax instalments follow the taxpayer’s basis period; statutory levies, Tax Stamp and VIT use fixed calendar dates.

Obligation	Deadline	Application
Income-tax first instalment	Last day of month 3 of the basis period	Twenty-five per cent of estimated tax payable, subject to the governing estimate rules.
Income-tax second instalment	Last day of month 6	Cumulative instalment position reaches fifty per cent.
Income-tax third instalment	Last day of month 9	Cumulative instalment position reaches seventy-five per cent.
Income-tax fourth instalment	Last day of month 12	Complete the estimated instalment liability for the basis period.
Growth and Sustainability Levy	31 March, 30 June, 30 September and 31 December	Covered entities pay the levy in four equal instalments for the year of assessment.
Financial Sector Recovery Levy	31 March, 30 June, 30 September and 31 December	Covered banks pay the levy assessed for the year on the four statutory quarter-end dates.
Tax Stamp	15 January, 15 April, 15 July and 15 October	Specified self-employed persons pay the administered quarterly stamp amount.
Vehicle Income Tax	15 January, 15 April, 15 July and 15 October	Commercial vehicle owners pay the prescribed class rate each quarter.

Estimate first: An income-tax estimate is due by the date the first instalment is payable and must be revised where the statutory circumstances require it. The actual annual liability is reconciled in the income return.

Annual filing deadlines

The four-month rule is central, but it is not the only annual clock.

Filing	Deadline	Core content
Annual income return	Within four months after the end of the basis period	Income, deductions, tax payable, payments and other prescribed particulars.
Calendar-year individual return	30 April of the following year	This is the four-month rule applied to a basis period ending 31 December.
Calendar-year company return	30 April of the following year	Applies where the company’s basis period ends 31 December.
Non-calendar-year company return	Four months after its accounting year-end	Use the approved basis-period end, not 30 April by default.
Annual Gross Gaming Revenue return	Within four months after the end of the basis period	Reconcile monthly GGR returns and payments and settle any outstanding GGR tax.
Annual transfer-pricing return	Within four months after the end of the basis period	File the prescribed return and the required master file and local file.
Tax Stamp annual income return	30 April of the following year	Quarterly Tax Stamp payments are payments on account and do not replace the annual return.

Extension to file: A taxpayer may apply for a filing extension under the Revenue Administration Act before the original due date. An extension to file does not, by itself, extend the time for payment.

Event-driven deadlines

These clocks start only when the specified event occurs.

Event	Deadline	Required action
Realisable-asset disposal	Within 30 days after the realisation	File the prescribed realisation return and account for tax under the income-tax rules.
Non-resident goods, works or services contract made	Within 30 days of the contract date	The resident contracting person gives notice of the contract to the Commissioner-General.
VAT registration threshold met	Within 30 days after the relevant period or month	Apply under the applicable historic, forward-looking or accelerated goods-supply test.
Tax decision notified	Within 30 days after notification	Lodge a written objection stating the grounds precisely.
Objection decision received	Within 30 days after service	A dissatisfied person may appeal to the Independent Tax Appeals Board under Act 1029.
Instrument executed in Ghana	Within two months after execution	Pay the Stamp Duty and stamp the instrument; later stamping generally attracts the statutory penalty and interest rules.
Instrument first executed outside Ghana	Within two months after first receipt in Ghana	Stamp the instrument in Ghana within the special section 12 period.
Import duty refund claim	Within 90 days after release from Customs custody	Submit the customs refund claim and supporting import, release and payment evidence.
General tax overpayment	Within three years after the later statutory relevant date	Apply for a refund under the Revenue Administration Act.
Non-credit VAT overpayment	Within six months after the excess arose	Apply in writing with documentary proof under the VAT Act.
Export-related excess VAT credit	After the excess remains outstanding continuously for at least three months	Apply only where the export-share, repatriation and documentary tests are met.

Specific law prevails: The VAT Act contains specific refund routes and time limits. Do not substitute the general three-year Revenue Administration Act period for a VAT claim governed by the six-month rule.

Practical calendar control

Build the compliance calendar from the legal obligation, taxpayer profile and actual basis period.

01
Map every registration
List each tax type, branch, withholding role, VAT withholding appointment and transfer-pricing relationship.
02
Record the basis period
Do not assume every company has a 31 December year-end.
03
Calculate the statutory date
Apply the precise working-day, calendar-day, fixed-date or elapsed-period wording.
04
Prepare before the portal date
Complete reconciliations, schedules and approvals before the legal deadline.
05
File and pay separately
Confirm both the accepted return and the successful payment allocation.
06
Preserve evidence
Keep acknowledgements, tax bills, receipts, bank evidence and account statements.

Weekends, public holidays and system interruptions

Do not move a deadline unless the governing provision or a valid official instrument does so.

Working-day rule

Where the law expressly says “last working day”, identify the final working day of the following month.

Calendar-day rule

A non-resident digital VAT return is due on the last calendar day even if that day is a weekend or public holiday.

Fixed statutory date

Tax Stamp and VIT remain tied to the listed dates unless lawfully varied.

Portal interruption

Keep screenshots, incident references and contemporaneous evidence, but do not assume a technical failure automatically changes the statutory date.

Administrative announcements: A genuine extension or waiver must be traced to the lawful authority and terms that apply to the affected period and taxpayer.

Proof of timely compliance

A complete evidence pack proves filing, payment and allocation.

Accepted return

Portal acknowledgement showing the tax type, taxpayer, period and submission time.

Tax bill

The assessment or bill generated from the accepted filing.

Payment evidence

Authorised-channel receipt and bank or mobile-money confirmation.

Ledger allocation

Taxpayer statement showing the payment posted to the correct tax type and period.

Frequently asked questions

Tax Deadlines in Ghana questions

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.

When is withholding tax due in Ghana?

Income tax withheld must generally be reported and paid within fifteen days after the end of the month in which the amount was withheld.

When is a Ghana VAT return due?

The general monthly VAT return and payment are due by the last working day of the following month.

When is VAT withholding due?

An appointed VAT withholding agent files and pays by the fifteenth day of the following month.

When is an Excise Duty return due in Ghana?

An Excise Duty payer files the return for each calendar month by the twenty-first day of the following month. The return is required even where no Excise Duty is payable for that month.

When are SSNIT and mandatory second-tier contributions due?

The employer remits the first-tier SSNIT contribution and the mandatory second-tier contribution within fourteen days after the end of the contribution month. The SSNIT contribution report is submitted by the last working day of that month.

When is monthly Gross Gaming Revenue tax due?

The GGR return and payment are due by the fifteenth day of the month following the month to which the return relates. The separate annual GGR return is due within four months after the basis period.

How long do I have to stamp an instrument?

An instrument executed in Ghana can generally be stamped within two months after execution. An instrument first executed outside Ghana can generally be stamped within two months after it is first received in Ghana.

When is an annual income-tax return due?

It is due within four months after the end of the taxpayer’s basis period. A calendar-year taxpayer therefore ordinarily files by 30 April.

When are corporate income-tax instalments due?

They are due on the last day of the third, sixth, ninth and twelfth months of the company’s basis period.

When is the transfer-pricing return due?

It is due within four months after the end of the basis period, together with the documentation required by L.I. 2412.

When can a taxpayer object to a tax decision?

A written objection must be lodged within thirty days after the taxpayer is notified of the decision, subject to the statutory late-objection process.

Does a filing extension extend payment?

No. An extension of time to file does not by itself change the date on which tax is payable.

What evidence proves that a deadline was met?

Keep the accepted return acknowledgement, tax bill, authorised payment receipt and taxpayer-account statement showing correct allocation.

MSL Business School legal reference map

Primary authority and operative framework

Revenue Administration Act, 2016 (Act 915), as amendedReturns, extensions, tax decisions, objections, general refunds, records, interest and penalties.
Revenue Administration (Amendment) Act, 2020 (Act 1029)Thirty-day appeal from an objection decision to the Independent Tax Appeals Board.
Income Tax Act, 2015 (Act 896), as amended — GRA abridged textWithholding remittance, non-resident contract notices, estimates and instalments, annual returns, GGR and realisation returns.
Income Tax (Amendment) Act, 2025 (Act 1134)Removed withholding tax on lottery and betting winnings; the separate monthly and annual Gross Gaming Revenue obligations remain.
Value Added Tax Act, 2025 (Act 1151)General VAT, VAT withholding, digital VAT, imported-services, registration and refund deadlines.
Excise Duty Act, 2014 (Act 878), as amended; GRA administration pageMonthly return and payment by the twenty-first day of the following month.
National Pensions Act, 2008 (Act 766), as amendedFirst-tier and mandatory second-tier contribution remittance within fourteen days; monthly contribution reporting.
Transfer Pricing Regulations, 2020 (L.I. 2412)Annual transfer-pricing return and contemporaneous master-file and local-file requirements.
Income Tax Regulations, 2016 (L.I. 2244), as amended; GRA Tax Stamp guidanceTax Stamp and Vehicle Income Tax quarterly dates; Tax Stamp annual return by 30 April.
Stamp Duty Act, 2005 (Act 689), as amendedTwo-month stamping rules for instruments executed in or first received in Ghana.
GRA — Import Duty RefundNinety-day claim window following release of the goods from Customs custody.
Communications Service Tax Act, 2008 (Act 754), as amendedMonthly return and payment by the last working day of the following month.
Growth and Sustainability Levy Act, 2023 (Act 1095), as amended; Financial Sector Recovery Levy Act, 2021 (Act 1067)Quarterly payments on 31 March, 30 June, 30 September and 31 December.

Authority hierarchy: The legislation controls the legal obligation. Administrative guidance and digital channels explain current procedure but do not create a rate, exemption or deadline.

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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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