Ghana Tax Fact Registry

No. Ordinary employment-income and PAYE rules apply.

No. A licensed Free Zone developer or enterprise has an initial ten-year exemption. Afterward, the current rates are 15% on export income and 25% on domestic-market income.

No general exemption arises merely from GSE trading. The specific statutory exemption ended after 31 December 2021, so the current asset-gain rules must be applied.

No. Sections 89 and 90 prescribe different computations.

No. The 2023 amendment replaced the former 1% Sixth Schedule concessionary rate with 5%. A qualifying Free Zone developer or enterprise has an express exemption for its first ten years and is treated under that distinct rule.

No. Relief depends on the approved operation, classification, process, use and records. Unauthorised diversion can trigger assessments.

The premiums specified in section 90 are excluded from income under the life-business computation.

Its written constitution must prohibit party-political activity, party support and use of its platform for party politics.

The legal conditions control, and sector-specific licences, certification, commencement dates, location and income tracing must be supported.

Yes, within the regime's limit and only through the required GFZA and Customs approval and domestic-import process.

A professional with formal qualifications is excluded from PTI and PTT and must use MCB or standard taxation as applicable.

No. Specified unstamped products displayed, sold or distributed are exposed to seizure and the responsible person may face the statutory consequences.

No. The activity category and business-size classification must be administered correctly; a taxpayer should not select a lower band merely because it is cheaper.

No. The stated eligibility conditions require the individual not to be registered for VAT.

Not merely by commercial agreement. Any transfer or change of use must be authorised by the law and the applicable approval.

The annual allowance itself is claimed in its relevant year. Any resulting business loss is governed separately by the income-tax loss rules.

An ordinary partnership does not pay income tax on its chargeable income; the income or loss is allocated to partners. A partnership classified as a company requires different treatment.

No. The exemption must be authorised and approved through the framework required by Act 1083 and the relevant tax law.

Yes. Allocated partnership income or loss retains its character as to type and source.

Not automatically. Each levy has its own charge and can expressly apply regardless of an income-tax holiday or concession.

No. Income tax, VAT, withholding and any sector levy are separate layers.

Not automatically. The owner must still meet any registration, record and annual-return obligations that apply to the full business and taxpayer profile.

No. The particular tax, item, quantity, period, purpose and approval conditions must all be satisfied.

No. It sets the maximum domestic share but does not remove approvals, declarations, duties, taxes or other conditions.

Disposal consideration is applied under the statutory pool or specialised operation rules and can reduce a pool or create an assessable balancing amount.

Capital-allowance expenditure is placed in a separate pool for each mineral or petroleum operation and allowed at 20% straight line.

GRA currently publishes *222# as a mobile payment channel for Vehicle Income Tax, together with its other authorised payment processes.

It is an additional deduction of 10%, 30% or 50% of qualifying salaries and wages, depending on fresh graduates as a percentage of the workforce.

It is allocated by the partner's percentage interest in partnership income under the partnership arrangement, subject to the statutory rules and the Commissioner-General's power to intervene for good cause.

An unrelieved business loss may be used in the five years of assessment following the loss year, subject to source, continuity, ownership, ring-fencing and specialised sector rules.

The headline Free Zones concession is ten years from commencement of operation, subject to the statutory and licensing conditions.

The statutory quarterly amounts range from GHS 3 to GHS 45, depending on activity category and business-size classification.

Class B2 has an annual rate of GHS 480 and a quarterly rate of GHS 120.

Class A2 taxis and private taxis have an annual rate of GHS 48 and a quarterly rate of GHS 12.

No. Section 57 exempts the distribution in the beneficiary's hands.

A gain paid by a resident insurer is exempt; a gain paid by a non-resident insurer is included in income.

Yes. Section 56 of Act 896 makes a trust separately liable.

No. Accounting depreciation is added back. Capital allowance is the tax deduction for qualifying depreciable assets.

No. Accounting depreciation is added back in the tax computation. A qualifying company deducts capital allowance under the Third Schedule for depreciable assets it owns and uses in producing business income.

No. Section 97 expressly removes business income from the charitable-income exemption.

Section 89 permits the amount of the reserve for unexpired risk at the end of the basis period in the special general-insurance computation.

No. The payment must satisfy section 100, including the approved-worthwhile-cause requirement and evidence of the contribution.

No. The statutory income-tax concession is limited in time and scope, and other taxes and compliance obligations can continue.

No. Section 97 status requires approval by the Commissioner-General and continuing satisfaction of the statutory conditions.

Corporate income tax is ordinarily charged on chargeable income, not turnover. After five consecutive loss years, the minimum-chargeable-income rule can use 5% of turnover as chargeable income, excluding the first five years after commencement and farming.

No. Ghana Tax Stamp is a separate presumptive income-tax payment system. Excise Tax Stamp attaches to specified goods.

No. Each payment is on account and does not remove the annual income-return obligation.

No. Income Tax Stamp evidences a self-employed person’s income-tax payment. Excise tax stamps are security marks affixed to specified goods.

No. It is a security and compliance device used to show that applicable taxes and duties have been or will be accounted for.

No. Vehicle type, use, passenger capacity, tonnage and axle or equipment description can all determine the class.

Yes. A simplified annual return declares actual sales and reconciles the year’s tax and payments.

Yes. Act 915 places return and tax-protection duties on executors and other receivers.

The principal rates are 40% for Class 1, 30% for Class 2, 20% for Class 3, 10% for Class 4 and one divided by useful life for Class 5.

Qualifying manufacturing income is taxed at 18.75% in a regional capital outside Accra and Tema and 12.5% outside Accra, Tema and the regional capitals.

Category A entities pay 5% of profit before tax, mining and upstream oil and gas companies pay 1% of gross production, and Category C entities pay 2.5% of profit before tax. The levy is separate from corporate income tax and is not deductible.

Presumptive tax based on instalment, presumptive tax based on turnover, and modified cash basis.

A Ghanaian permanent establishment includes a Ghana business place, substantial equipment or machinery, a construction, assembly or installation project lasting at least 90 days, services provided in Ghana, or functions performed by a dependent agent. An applicable tax treaty can provide a narrower threshold.

It added a waiver framework for qualifying fishing gear imported for agricultural purposes, subject to certification and approval.

It is included in calculating the beneficiary's income.

It includes a vehicle designed to carry more than half a tonne or more than 13 passengers, or used in a transportation or vehicle-rental business.

A company receives an additional deduction for salary and wages paid to a fresh graduate from a recognised Ghanaian tertiary institution. The additional deduction is 10% where fresh graduates are up to 1% of the workforce, 30% where they are above 1% but not more than 5%, and 50% where they are above 5%.

After five consecutive loss years, minimum chargeable income is 5% of turnover and the applicable corporate tax rate is applied to that amount. The rule does not apply in the first five years after commencement or to farming.

It is evidence of quarterly income-tax payments made by specified classes of self-employed persons under regulation 23 of L.I. 2244.

It is a simplified form of personal income tax for qualifying resident individuals in the informal sector, not a separate new tax.

The B3 rate for a trotro up to 19 persons is GHS 20 per quarter, reconciling to GHS 80 annually.

The recognised cost of a road vehicle other than a commercial vehicle is capped at GHS 75,000.

The recognised cost of a road vehicle other than a commercial vehicle is capped at GHS 75,000. A commercial vehicle includes a vehicle designed to carry more than half a tonne or more than 13 passengers, or used in a transportation or vehicle-rental business.

The general rate is 25% of chargeable income. Different rates apply to qualifying hotel income, non-traditional exports, specified financial-institution income, manufacturing income by location, Free Zone income, lottery operations, petroleum operations, mineral operations and statutory concessions.

A qualifying rural banking business is taxed at 5% for its first ten years of assessment. After that period, the general 25% company rate applies under the current statutory framework.

Income entitled to the general Sixth Schedule concession is taxed at 5% of chargeable income. Older 1% references predate the 2023 amendment.

After the annual allowance is calculated, a residual pool balance below GHS 500 is granted as additional allowance. It is not an immediate write-off for every asset under GHS 500.

A company’s qualifying income from export of non-traditional goods is taxed at 8%.

Average annual turnover for three consecutive years must not exceed GHS 20,000. Where three-year data is unavailable, one or two years may be used.

The presumptive tax based on turnover is 3% of annual turnover.

Annual turnover must be more than GHS 20,000 but not exceed GHS 500,000.

Qualifying export income is taxed at 15%; income from the domestic market is taxed at 25%.

Income from lottery operations is taxed at 20% of gross gaming revenue. Gross gaming revenue is the total amount staked or wagered less prizes or gross winnings paid or payable. Other income of the operator is computed separately.

A company pays provisional income tax in four instalments by the last day of the third, sixth, ninth and twelfth months of its accounting year.

A company is resident if it is incorporated under Ghanaian law or if the management and control of its affairs are exercised in Ghana at any time during the year of assessment.

The annual corporate income tax return and outstanding balance are due within four months after the end of the company's accounting year.

If any partner is resident in Ghana at any time during the year.

If it is established in Ghana, has a Ghana-resident trustee during the year, or a Ghana-resident person directs or may direct its senior managerial decisions.

The quarterly dates are 15 January, 15 April, 15 July and 15 October.

Ordinarily within four months after the calendar year ends, which is 30 April.

An individual using a calendar-year basis ordinarily files within four months after year-end, which is 30 April, unless a statutory exception applies.

The quarterly due dates are 15 January, 15 April, 15 July and 15 October.

Tree-crop, cash-crop, fish, livestock other than cattle, cattle, qualifying agro-processing and qualifying cocoa by-product businesses enter the five-year location regime after their initial concessions.

The current published families include cigarettes and other tobacco, alcoholic beverages, non-alcoholic carbonated beverages, bottled water and textiles, plus any other product lawfully prescribed.

Retail traders, susu collectors, drinking and chop-bar owners, bakeries and business centres are the listed Category A activities.

The category includes dressmakers and tailors, hairdressers and barbers, listed artisans, non-vehicle hiring services and qualifying freelance photographers.

The category includes butchers, individual undertakers, millers, charcoal and firewood vendors, auto technicians, vulcanisers, repairers and traditional healers.

The person who owns a commercial vehicle pays the amount prescribed for the vehicle’s class.

An entrepreneur not more than 35 years old carrying on one of the listed businesses receives a five-year exemption, followed by five years of location-based rates, subject to the statutory conditions.

A person intending to manufacture or import a specified product must register with GRA for the stamp system and register the relevant products and operations.

The Minister responsible for Finance, subject to Executive approval, follows the section 5 route for parliamentary approval by resolution.

Yes. Section 84 can treat a manager as committing the entity's offence, subject to the reasonably prudent care, diligence and skill defence stated in the section.

A current or former manager during the relevant period may be jointly and severally liable, subject to the statutory reasonable-care defence; that defence does not apply to a current partner.

No. Act 915 restricts amendments after the filing due date without the Commissioner-General's permission. A taxpayer who discovers materially incorrect or misleading information must submit further information.

Yes. Act 915 states that administrative interest and penalties are additional to tax and do not relieve a person from criminal liability.

No. Act 915 provides that a person may have only one Taxpayer Identification Number at a time and it is used across the tax laws.

Yes. Apply in writing and show good cause. GRA may impose conditions or security, and extensions cannot exceed twelve months in aggregate.

GRA’s current published process permits issuance where the arrears are covered by a payment arrangement satisfactory to the Commissioner-General; the certificate may disclose that status.

Yes. Act 915 permits cancellation, replacement or amendment in the statutory circumstances, including identity and duplicate-record defects.

Yes. Act 915 expressly permits one audit to be conducted for more than one tax law.

Yes. The Commissioner-General may use best judgment and information reasonably available to assess a person who fails to file on time.

Act 915 permits an assessment at any time where fraud, wilful default or serious omission by or on behalf of the taxpayer is discovered.

Yes, where reasonable grounds support a re-audit, particularly by reference to the statutory audit-selection factors.

Yes. Act 915 provides for a written charge, possession and public-auction process, subject to the statutory notices and timing rules.

A third-party debtor notice can require a person owing or holding money for the taxpayer to pay the specified amount to GRA, up to the statutory lesser amount.

Yes. Act 1151 requires outstanding tax, levy, interest and penalty liabilities to be offset before the remainder is repaid.

Yes. A section 35 notice may be directed to a person, including a public official, whether or not that person is liable to tax.

Yes. Selection may consider compliance history, tax payable, business class, compliance-plan criteria including random selection, and other relevant collection factors.

Where tax is overdue and GRA has reason to believe the person may leave, it may request Immigration to restrain departure for seven days; the High Court may extend that period.

A person can show good cause in writing under section 65. The Commissioner-General has discretion to refrain from assessing, extend payment time, or remit or waive all or part of the penalty. It is not automatic.

The Commissioner-General has statutory discretion to waive, vary or suspend the condition on a properly supported application; it is not automatic.

Yes. Apply in writing before the due date and state the reasons. The Commissioner-General may grant extensions for reasonable cause, but the combined extension cannot exceed sixty days and it does not change the tax payment date.

Act 896 does not state a universal nil-return duty merely because a withholding account is registered. Where the portal keeps an active filing obligation or GRA gives a specific direction, follow that administrative requirement.

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

No. An appeal does not automatically suspend the objection decision.

No. Tax generally remains payable despite dispute proceedings unless a statutory suspension applies.

Not necessarily. A resident individual whose income tax liability relates exclusively to employment income subject to PAYE withholding is within the section 125 exclusion, but the Commissioner-General may still require a return and the individual may elect to file.

Yes. Section 126 of Act 896 provides that a return filed under section 124 results in a self-assessment.

Yes. If the accepted excess is not refunded within the ninety-day period, section 68 provides interest at fifty per cent of the statutory rate for the prescribed period.

Yes. Section 54 of Act 1151 applies interest at the prevailing Bank of Ghana discount rate plus one-quarter of that rate, from the day after the thirty-day payment deadline through the date of payment.

Not automatically. Tax remains payable despite dispute proceedings unless a valid statutory suspension applies.

No. The identifier is the taxpayer's identity. The person must also activate each applicable obligation, such as income tax, PAYE, VAT, withholding or another tax type.

No. Act 1029's route concerns a qualifying voluntary disclosure of an inadvertent false-statement error and is subject to timing, full-disclosure, declaration and payment conditions. It is not a general amnesty.

Use the Tax Refund application service on the GRA Taxpayers’ Portal and retain the acknowledgement and every supporting document submitted. The correct statutory route, evidence and filing period still control the claim.

Apply through the GRA Taxpayers’ Portal or app, state the exact purpose and ensure all due returns and tax obligations are addressed.

Lodge a precise written objection within thirty days after notification of the decision, subject to the statutory objection requirements.

Check the taxpayer identity, purpose and period, then use the certificate’s QR code or the authorised portal copy.

It is 125% of the statutory rate, compounded monthly, on the amount outstanding at the start of each month or part month. The statutory rate is the Bank of Ghana monetary policy rate.

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.

The application must be made within three years after the later of the event causing the excess, the relevant return filing date and the excess-payment date.

The objection must be lodged within thirty days after the taxpayer is notified of the tax decision.

The Commissioner-General must consider the application and make a decision within sixty days of receipt under section 67 of Act 915.

The Commissioner-General must decide within sixty days after receipt of the objection.

It is valid only for the period and purpose specified on the certificate. There is no universal duration that overrides the issued terms.

Act 915 permits issuance within twenty-one days after receipt and requires written notice with reasons for a refusal within twenty-one days after receipt.

The baseline is at least six years, but investigation-related records continue until the Commissioner-General gives written notice that the investigation is complete.

The statutory condition is all disputed import duties and taxes for an import dispute, and thirty per cent of the disputed tax for other tax decisions, unless lawfully waived, varied or suspended.

The Act states thirty days after possession for land or a building interest, within twenty-four hours for a perishable movable asset, and ten days after possession for another asset, subject to taxpayer-consented sales.

For individual taxpayers, GRA has used the Ghana Card Personal Identification Number as the tax identifier since 1 April 2021. Companies and other legal persons continue to use organisational TINs.

Yes. The First Schedule requires it for government contracts and tenders, including consortium or joint-venture members and subcontractors engaged in the contract or tender.

Yes. Title registrations and transactions at the Lands Commission are included in the statutory schedule.

Yes. Professional bodies are listed for renewal of practising licences.

The current schedule includes vehicle registration and renewal of a professional driving licence at the Driver and Vehicle Licensing Authority.

No. The accepted excess is first applied against outstanding tax liabilities and only the remainder is paid to the taxpayer.

No. Search, coercive seizure and arrest under section 88 require the statutory risk basis and a magistrate's order, with police assistance as authorised.

No. Ordinary excess input tax is carried forward unless the taxpayer satisfies a specific cash-refund route in section 53 of Act 1151.

No. Incorporation or business registration establishes the entity, while GRA tax registration activates the relevant taxpayer and tax-type obligations.

A person being examined on oath under section 35 is entitled to legal or other representation.

No. An appointed VAT withholding agent reports VAT withheld in the separate VAT-withholding return.

Yes. A possessor may request the tax officer's written authorisation for access and may refuse access or require departure or return of items if the officer does not produce it.

Section 36 requires advance written notice of an audit. Separate access, information, monitoring or magistrate-authorised powers may operate under their own conditions.

Yes. It must be written, identify the decision and state the grounds precisely.

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

The late return does not automatically displace the tax decision. The Commissioner-General must consider it when deciding whether to issue an adjusted assessment.

Where an extension permits instalments and one instalment is missed, the whole outstanding balance becomes immediately payable.

The person must ask the Commissioner-General to accept it late and establish absence from Ghana, sickness or another reasonable cause.

The credit can fail to reach the correct taxpayer record. The agent should correct the return through the permitted portal and administration process.

The objector may use the statutory election to treat the objection as disallowed and move to the appeal stage; silence does not allow the objection.

The prescribed return identifies assessable income from each employment, business and investment source, chargeable income, tax payable, tax already paid by withholding, instalment or assessment, the remaining balance and required supporting information.

It is a certificate issued by the Commissioner-General stating the taxpayer’s identity, relevant period, tax-compliance status and any limit on its permitted purpose.

It is an assessment made in the risk circumstances described by sections 28(3) and 38, such as impending departure, cessation, liquidation, an offence concern or inadequate documentation.

Where a person is required to file a tax return, the filed return generally constitutes the person's own assessment of the tax liability under the relevant tax law.

Act 915 uses the term adjusted assessment. The common phrase amended assessment ordinarily refers to an assessment changed so the taxpayer bears the correct tax for the relevant circumstances.

For Communications Service Tax, the amount is GHS 2,000 plus GHS 500 for each day the failure continues.

Section 73 of Act 915 states 500 currency points plus 10 currency points for each day the failure continues. Because one currency point is one Ghana cedi, that is GHS 500 plus GHS 10 per day.

The written claim must be made within six months after the excess arose and must include documentary proof of payment.

Subject to fraud, wilful default or serious omission, Act 915 generally sets a six-year limit, measured according to the type of original or adjusted assessment.

The notice must identify the taxpayer and TIN, state the tax and balance, explain the calculation and reason, give the payment date, and state the time, place and manner of objecting.

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

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.

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

The export-related route requires exports above twenty-five per cent of total supplies, total export proceeds repatriated through the stated banking route, and the excess credit outstanding continuously for at least three months.

Section 51 of Act 915 provides that tax is a debt due to the Government on the date the tax becomes payable.

Section 124 of Act 896 requires the return not later than four months after the end of the person's year of assessment. A calendar-year taxpayer therefore ordinarily files by 30 April of the following year.

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

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.

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.

The withholding agent must file the return and remit income tax withheld within 15 days after the end of the calendar month in which the tax was withheld.

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.

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.

Act 915 generally makes tax on an adjusted assessment payable thirty days after service of the assessment notice, subject to the governing provisions and any valid suspension.

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

It is due by the 15th day of the month immediately following the month to which the return relates.

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

A TIN holder must notify the Commissioner-General in writing within fifteen days after a change in the details submitted in the application.

It must be refunded within ninety days after the Commissioner-General’s decision.

GRA provides a dedicated digital registration route for non-resident individuals and entities, while existing Ghana TIN or Ghana Card PIN holders should use the Taxpayers' Portal.

A dissatisfied party may appeal to the High Court within thirty days after service of the Board’s decision.

The first appeal is to the Independent Tax Appeals Board within thirty days after notification of the objection decision.

GRA currently directs taxpayers to file through the Taxpayers' Portal or Ghana Taxpayers' App. Preserve the electronic acknowledgement and the submitted return.

The current electronic filing system is the GRA Taxpayers’ Portal at taxpayersportal.com.

The withholding agent remains responsible for the certificate obligation; under the current electronic system, the filed and paid recipient record supports portal-generated certificates and credits.

A person liable to pay tax, or conducting specified official business with a First Schedule institution, must apply unless the person already holds the applicable identifier.

No. The rate row excludes specified petroleum products, fertiliser and machinery and equipment chapters, while the First Schedule exempts additional listed goods.

No. The 5% duty applies to the plastic products specified by the amended schedule under Chapters 39 and 63, not every product made of plastic.

The Act excludes a child under two years.

No. L.I. 2185 requires existing taxes charged and collected to be disregarded when the Tourism Levy is calculated.

No. GRA describes its calculators as guidance. The formal ICUMS declaration assessment controls after classification, valuation, origin and procedure are reviewed.

Yes. Act 864 provides that any form of recharge is treated as a charge for usage of electronic communications service.

The general exemptions include a transfer of shares in a company, but the exact instrument and any other document in the transaction must still be classified.

A transit passenger staying less than 24 hours is excluded, as is a transit passenger whom the Commissioner-General accepts was unavoidably delayed.

GRA's current published procedure states that clearance at the ports requires a customs or clearing agent.

Qualifying goods may use temporary admission with total or partial relief for a specified purpose and intended re-export, subject to authorisation, security, use, time and re-export conditions.

GRA's published method permits monthly negative GGR to be carried forward against later positive GGR, subject to records and verification.

No. The Act permits a ministerial review after 2024 but does not state an automatic expiry.

No. Act 1067 excludes rural banks and community banks.

No. Import VAT, NHIL, GETFund levy, import excise, fees or another legally applicable charge may still arise, and the goods must still be entered.

No. The levy applies to listed companies and institutions despite a contrary tax-holiday, direct-tax or indirect-tax exemption provision described in section 2.

The Second Schedule excludes machinery and equipment listed under Chapters 84 and 85; correct tariff classification and the precise description remain essential.

No. Act 1134 removed the player-winnings withholding tax in 2025.

No. Excise, customs duty, VAT, NHIL, GETFund levy and any other applicable import charge are separate parts of the customs assessment.

Apply to the district Rate Assessment Committee for review of the valuation or imposed rate; a further appeal lies to the High Court.

The goods must satisfy the specific origin rule under the applicable arrangement and the importer must retain the prescribed origin and transport evidence. Shipment from a member country alone is insufficient.

The assembly applies its published rate to the property's statutory rateable value, subject to the applicable classification and exemptions.

Act 1125 extended the statutory years through 2028.

Act 1131 extended the application through the 2028 year of assessment.

GRA states that a claim must be made within 90 days after release of the goods from customs custody.

At least five years after the end of the calendar year in which the record was created, and longer if the Authority directs.

The general post-execution cure rule allows two months, and two months from first receipt in Ghana for an instrument first executed abroad. Special instrument rules may be shorter.

No. Licensing and tax obligations are separate.

No. It is a control stamp showing that taxes and duties have been or will be accounted for. The underlying excise liability and the stamp obligation must be tested separately.

Do not state the rule that broadly. Act 689 governs duty and restricts evidential or other use of a chargeable unstamped instrument, while also providing mechanisms to stamp and cure it.

No. CST is a separate 5% tax under Act 754. VAT, NHIL and GETFund levy are calculated and invoiced under their separate legislation.

GHp denotes pesewas. GHp 100 equals GHS 1.

No. Section 3 of Act 1095 expressly states that it is not an allowable deduction in determining chargeable income under Act 896.

Not necessarily. Customs value generally begins with the transaction value and applies the adjustments required by Act 891, including relevant transport, loading, unloading, handling and insurance.

No. Act 1067 expressly denies a deduction when chargeable income is determined under Act 896.

No. It is a separate customs impost and may apply alongside other duties and taxes.

No. The amount per Ghana cedi of rateable value is set through the applicable assembly's rate and may vary by area and property use.

Category A is 5% of PBT, mining companies and upstream oil and gas companies are Category B at 1% of gross production, and Category C is 2.5% of PBT.

0.25% where consideration is below GHS 10,000; 0.5% from GHS 10,000 to below GHS 50,000; and 1% from GHS 50,000.

US$100 for economy, US$150 for business and US$200 for first class.

Core documents include the original waybill or Bill of Lading, attested invoice, packing list, Import Declaration Form, TIN or GhanaCard PIN and all permits required for the goods.

The Schedule states a 3% Public Lighting Levy and a 2% National Electrification Scheme Levy.

The domestic statutory amount is presented as GHS 5 per departing passenger.

There is no single rate. Current rates range from 0% to 50%, with additional specific duties for cigarettes, cigars and e-cigarette liquid. The exact scheduled product line controls.

The rate is 20% of taxable gross gaming revenue.

There is no single rate. The ECOWAS CET has headline bands of 0%, 5%, 10%, 20% and 35%, but the correct rate follows the goods' current 10-digit HS classification, origin and applicable procedure.

The current Schedule rate is 2% of CIF value for covered goods.

It is a duty charged on the instruments described in Schedule 1 to Act 689, rather than a general tax imposed merely because a transaction occurs.

5% of the charge for use of the qualifying electronic communications service, effective from 15 September 2020.

The amended Schedule states GHp 195 per litre, equivalent to GHS 1.95 per litre.

The rate under Act 1067 is 5% of the profit before tax of an affected bank.

The statutory rate is one percent on covered goods and services consumed by patrons of tourism enterprises.

US$60 per departing passenger.

GHp 48, equivalent to GHS 0.48, per litre on petrol, diesel, marine gas oil and naphtha.

The principal law is the Energy Sector Levies Act, 2025 (Act 1135), as amended by Acts 1141 and 1145.

Import VAT is 15%, with NHIL at 2.5% and GETFund levy at 2.5%, using the legally applicable import bases. Customs duty and any other levy or fee are determined separately.

Quarterly by 31 March, 30 June, 30 September and 31 December.

The general statutory dates are 31 March, 30 June, 30 September and 31 December.

By the 21st day of the following month, with payment due by the same date. GRA requires a nil return where no excisable goods were manufactured.

By the last working day of the month immediately after the accounting month, with payment due by the same deadline.

The published GRA method requires the return and payment by the 15th day of the month following the reporting month.

Not later than one month after the end of the monthly collection period.

The relevant MMDA, or a collector or agent authorised by it, administers collection under Act 936. Confirm the current payment channel with the assembly responsible for the property.

The user pays CST together with the service charge. A Ghana service provider normally collects and accounts for it; a Ghana user of a covered outside-Ghana service may have direct liability.

The patron bears the levy, while the registered tourism operator collects, reports and remits it to the Ghana Tourism Authority.

The relevant Metropolitan, Municipal or District Assembly is the rating authority for its district.

The specific exemption for gains from securities traded on the Ghana Stock Exchange ended after 31 December 2021. A later gain is not exempt merely because the security is GSE-traded and must be tested under the current asset-gain rules.

Yes. Ghana has bilateral income-tax agreements and an ECOWAS multilateral agreement. A qualifying recipient receives the lower of the applicable Ghana domestic rate and the treaty ceiling. The payer must confirm that the agreement is in force and establish residence, beneficial ownership, the payment's treaty classification, any subject-to-tax or ownership condition, and whether the income is connected with a Ghanaian permanent establishment.

Not automatically. A transfer for no or non-market consideration can invoke deemed-consideration rules for the transferor, while the recipient’s gift treatment is tested separately.

No. Withholding on lottery winnings and purchases of unprocessed gold is no longer in force. Commission paid to a lotto agent remains subject to 10% withholding. The 1.5% mineral-purchase rule covers unprocessed rough diamonds and any other mineral prescribed by Regulations.

The non-resident completes a Certificate of Residence endorsed by the tax authority of its country of residence and submits a formal application to the Commissioner-General with the relevant contract, shareholding evidence or loan agreement. After the GRA issues its approval or ruling, the non-resident gives a copy to the Ghanaian withholding agent so the approved treaty rate is applied.

It includes qualifying acquisition, improvement, repair and incidental acquisition or realisation expenditure, excluding amounts already deducted or prohibited.

Under the current digital process, the withholding agent files and pays through GRA's online tax system using the recipient's correct TIN or Ghana Card PIN. GRA's system then generates the electronic withholding tax credit record or certificate that supports the recipient's non-final tax credit.

The final income tax is charged on the gain—consideration less qualifying tax cost. Separate withholding can apply to gross consideration.

Only the categories the legislation designates as final have that treatment. These include dividends paid by a resident company, investment rent outside a business of sale or letting, specified examination and endorsement fees, and covered payments to non-residents that are not derived through a Ghanaian permanent establishment. Resident contract deductions and resident petroleum-subcontractor deductions are advance tax credits.

The 3% is an advance collection on consideration. The seller computes the gain and final liability and applies recognised withholding credit.

Income-tax withholding is applied to the gross contract payment for the underlying goods, works or services. Where VAT and levies are separately stated, they are not part of that income-tax withholding base. VAT withholding is a separate 7% mechanism for appointed VAT withholding agents.

A resident individual may elect to tax a qualifying net investment-asset gain at 25%. Without the election the gain enters the applicable income-tax computation. Companies use the applicable corporate rate.

The current rate is 3% of consideration for a covered realisation by a resident person and 10% for a non-resident person.

There is no single rate. Common resident contract rates are 3% for goods, 5% for works and 7.5% for services. Other rates apply to dividends, interest, rent, royalties, specified fees, non-resident payments and special sectors.

The resident contract-payment rule applies where the contract value exceeds GHS 2,000, with related contracts for the same goods, works or services aggregated. This is not a universal threshold for every withholding category.

The prescribed return is due within 30 days after the asset or liability is realised.

The withholding agent must file the prescribed statement and pay the tax within 15 days after the end of the calendar month in which the amount was withheld or treated as withheld.

Yes. Cash allowances derived from employment are included in employment income unless a specific statutory exclusion applies. The label attached to a payment does not create an exemption.

No. The treatment depends on whether the amount is exempt, subject to final withholding, or remains an ordinary assessable amount. The legal character of the payment must be established first.

A benefit provided because of employment is generally included in employment income unless a specific exclusion applies. A benefit in kind is valued in money under the applicable statutory rule.

Yes. Vehicles and accommodation are quantified using the prescribed percentages and applicable vehicle caps, then added to employment income unless a specific exclusion applies.

Benefits under Act 766 and qualifying retirement payments from a resident fund are exempt or excluded, but an early withdrawal or non-resident-fund gain may be taxable.

A business expense is deductible to the extent it is wholly, exclusively and necessarily incurred in producing business income, subject to the specific exclusions and capital-allowance rules in the Income Tax Act.

Yes. SSNIT states that a self-employed member contributes 13.5% of declared monthly income under the self-employed membership route.

Yes. Act 915 recognises the right to representation, subject to the prescribed conditions and appointment form.

Yes, where an expense is incurred wholly, exclusively and necessarily in producing business income and is not denied or limited by another rule. Private expenditure and accounting depreciation are not deductible.

Yes, but the information must remain extractable, readable and available throughout the retention period.

Under the employer-withholding rule in L.I. 2244, the annual difference paid by the employer is not recoverable by the employer from the employee.

Yes. An independent freelancer's service fees are generally business income. The taxable amount is determined under the Income Tax Act after allowable deductions, credits and any applicable special rules.

Yes. A valid approved personal relief reduces the employee's chargeable income or annual tax position according to its statutory basis. Payroll should apply only reliefs supported for the employee and relevant period.

No. Under Act 1151, a service must satisfy the applicable place-of-supply rule and the precise Second Schedule category. Customer location or foreign-currency payment alone is insufficient.

No. Act 915 states that GRA's failure to provide requested obligation information does not affect the taxpayer's obligation.

Act 915 imposes official secrecy, subject to the specific disclosures authorised by the Act.

No. An employee with additional employment, business, investment or taxable foreign-source income may have an annual filing and balance-payment obligation.

No. An individual with another employment, business or investment income must combine the relevant income in the annual tax position, apply final-payment rules correctly and claim the PAYE already withheld as appropriate.

No. Relief reduces chargeable income before the applicable tax rates are used. The actual tax saving depends on the claimant's marginal rate.

Yes. The taxable value is added to employment income for the period and enters the employer’s PAYE computation.

A taxable cash allowance is added to employment income. A genuine business-expense reimbursement is excluded only where its facts and evidence satisfy the statutory conditions.

The current Taxpayers' Portal allows taxpayers to apply for tax reliefs online. The claimant must submit accurate details and retain the evidence required for each relief.

The prescribed taxable value is added when calculating PAYE, but it is not added to cash pay. The resulting tax reduces take-home cash even though the benefit itself was provided in kind.

The deduction follows qualifying mortgage interest actually paid for the individual's principal private residence. It applies to one building and does not include mortgage principal.

The qualifying cumulative bonus within the unused 15% of annual-basic-salary limit bears 5% final tax. Any excess is added to ordinary employment income and taxed at the progressive rates.

The qualifying portion of cumulative bonus up to 15% of annual basic salary is subject to 5% final tax. Any excess above the remaining annual limit is added to ordinary employment income and taxed at the progressive rates.

Where the short-term small-loan exception is not met, the benefit is one quarter of the excess of interest calculated at the statutory rate over interest actually paid.

Accommodation with furnishings is valued at 10% of total cash emoluments. Accommodation only is 7.5%, furnishings only is 2.5%, and qualifying shared accommodation is 2.5%.

Qualifying junior-staff overtime within 50% of monthly basic salary is taxed at 5%, and the qualifying excess is taxed at 10%, where annual qualifying employment income does not exceed GHS 18,000. Overtime that does not satisfy the conditions is ordinary employment income.

For a qualifying junior employee, overtime up to 50% of monthly basic salary bears 5% final tax and the excess bears 10% final tax. Otherwise, the whole overtime payment enters ordinary employment income.

Other part-time employment of a resident individual bears 10% withholding on account. Specified examining, invigilating, examination-supervision and part-time teaching or lecturing fees paid to a resident individual bear 10% final withholding.

The non-resident individual's ordinary chargeable income is taxed at the flat 25% rate. The separate 20% rule applies to a non-resident employee's bonus or overtime.

For a qualifying junior employee within the annual income condition, overtime up to 50% of monthly basic salary bears 5% final tax and the qualifying excess bears 10%. Non-qualifying overtime is ordinary employment income.

At least six years from the relevant date, and longer where the records remain relevant to an objection, appeal, application, refund or investigation.

Keep the necessary payroll and tax records for at least six years from the relevant statutory date, and longer where an unresolved audit, objection, appeal or other rule requires continued retention.

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.

GHS 600 per qualifying child or ward per year, for a maximum of three. Only one person may claim relief for the same child.

Twenty-five percent of the qualifying individual's assessable income from employment or business. Investment income is excluded from the disability-relief base.

For a covered contributor, qualifying third-tier contributions are deductible up to 16.5% of monthly income under section 112 of Act 766.

The Revenue Administration Act makes the cedi the official tax currency and generally uses the Bank of Ghana inter-bank rate on the date the amount is taken into account, subject to any other prescribed rate or approved method.

No. A cash allowance is included at the cash amount. The 7.5% rule values accommodation supplied in kind without furnishings.

No. The 5% final rate belongs to a casual worker. A resident temporary worker is taxed under the ordinary resident employee PAYE rules.

No. The field-site exclusion is tied to specified operations and its operational, proximity, safety and health conditions.

Yes. The qualifying employee statutory pension contribution is deducted in determining chargeable employment income, subject to the pension law and current insurable-earnings limits.

No. Formal-sector withdrawals before ten years and retirement, and informal-sector withdrawals before five years and retirement, are subject to the appropriate income tax unless another statutory exemption applies.

A resident person's business income is within Ghana's income-tax scope, and payment for a service rendered in Ghana is Ghana-source regardless of where the client pays from. A foreign client or foreign-currency payment does not by itself make the income tax free.

Neither label is automatically the tax base. PAYE is calculated on chargeable employment income, which can include basic salary, taxable allowances, taxable benefits and other employment rewards, less qualifying deductions and approved reliefs.

No. PAYE is filed and paid to GRA. Mandatory pension returns and contributions follow the separate pension process and deadline.

Yes. The employee's qualifying statutory pension contribution is deducted in determining chargeable employment income. The standard employee contribution is 5.5% of basic salary, subject to the pension rules and current insurable-earnings limits.

Yes. The tax on the qualifying payment settles the tax liability on that payment, which is excluded from ordinary employment income. Excess bonus and non-qualifying overtime do not receive that treatment.

No. The ceiling is 15% of annual basic salary and cumulative bonus payments by the employer during the year must be considered.

No. The relief is the actual qualifying professional, technical or vocational training cost, capped at GHS 2,000 for the year.

No special flat rate applies merely because a person is called a freelancer or works remotely. The legal classification, residence, source, entity type, income, deductions and any applicable modified-taxation rule determine the liability.

Yes. The monthly return provides for a nil declaration where there were no payroll transactions for the period. A registered employer should report the nil period rather than leave it unfiled.

Yes. The employee's TIN or Ghana Unique Identification Number is required. GRA has stated that a return without the required employee identifiers can be rejected or treated as not filed.

Yes. Taxpayers must maintain the records needed to support filings and generally retain the relevant documents for at least six years, with longer retention where an objection, appeal, refund or investigation remains open.

Payroll should retain sufficient precision through the calculation and round the final monetary result consistently to two decimal places. Reconcile any cumulative rounding difference in the year-to-date payroll record.

Resident individual rates are progressive from 0% to 35%. The first GHS 490 of monthly chargeable income is taxed at 0%; the remaining slices are taxed at 5%, 10%, 17.5%, 25%, 30% and 35%.

From 1 January 2026, the monthly minimum is GHS 587.80 and the maximum is GHS 69,000. The corresponding official 13.5% amounts payable to SSNIT are GHS 79.40 and GHS 9,315.

The current annual graduated rates are 0%, 5%, 10%, 17.5%, 25%, 30% and 35%. The 35% rate applies to chargeable income above GHS 605,000.

Ordinary assessable income arises from employment, business and investment. Exempt amounts and final withholding payments are excluded, and allowable deductions are applied under the rules for each source.

It is GHS 1,200 per year for a resident individual who maintains a dependant spouse or maintains at least two dependant children.

PAYE is the employer's withholding of income tax from payments included in an employee's employment income. The employer reports the deduction and pays it to GRA for the employee.

A casual worker performs seasonal or intermittent work, is not engaged continuously for more than six months and is paid daily; the payment bears 5% final withholding. A resident temporary worker is taxed under the ordinary employee PAYE rules.

Add taxable cash employment income and taxable benefits, deduct qualifying pension contributions, lawful deductions and approved personal reliefs, then apply the appropriate resident or non-resident tax schedule. Add any separate final tax on qualifying employment payments.

The total is 18.5% of basic salary: 5.5% employee and 13% employer, allocated 13.5% to the first tier and 5% to the second tier.

DT 0107 is the Monthly PAYE Deductions Return. DT 0107A provides employee-level deductions, while DT 0107B and DT 0107C report engaged and disengaged employees where applicable.

It is 10% of total cash emoluments, limited to GHS 1,250 per month.

It is 12.5% of total cash emoluments, limited to GHS 1,500 per month.

The general rate is 25% of chargeable Ghana-source income. Specific payments and an applicable double tax agreement can produce a different result.

The current non-resident individual rate is 25% of chargeable income. Current published PAYE administration states a separate 20% treatment for a non-resident employee's bonus or overtime.

A non-resident individual's chargeable income is taxed at a flat rate of 25%. A non-resident employee's bonus or overtime is subject to the separate 20% rule.

Five percent is withheld from the gross casual-worker payment and treated as final tax, provided the worker satisfies the Labour Act definition.

The qualifying cumulative bonus within 15% of annual basic salary bears 5% final tax. Any excess above the unused annual limit is added to ordinary employment income and taxed through PAYE.

For a calendar-year individual within self-assessment, instalments are due by the last day of March, June, September and December.

Subject to the statutory exceptions, a return of income is due not later than four months after the end of the basis period. For an individual using the calendar year, that is ordinarily 30 April of the following year.

The employer files the monthly PAYE return on or before the fifteenth day of the month following the month in which the deduction was made.

An employer withholding shortfall for the year is paid within 15 days after year-end, which is 15 January for a calendar-year payroll.

Residence can arise under the citizen and permanent-home test, the 183-day presence test, a Government of Ghana foreign posting, or the temporary-absence rule for a citizen with a permanent home in Ghana.

The return for a calendar year is due within four months after year end—normally 30 April of the following year—unless a statutory filing exclusion applies.

The Employer's Annual Tax Deduction Schedule is filed not later than four months after the calendar year ends, which is 30 April.

The Employer's Annual PAYE Deductions Return and prescribed employee schedules are due no later than 30 April following the end of the calendar year.

The employer must file the monthly PAYE return and pay the tax withheld on or before the fifteenth day of the month following the month of deduction.

The tax withheld is paid by the same fifteenth-day deadline. Filing the return does not by itself complete payment.

Within fourteen days after the end of the contribution month.

The employer reports the deduction through the monthly PAYE process and pays the tax by the fifteenth day of the month following the month of deduction.

PAYE returns and employee schedules are filed through the GRA Taxpayers' Portal using the current electronic workflow and upload format.

The current filing process is online through the Taxpayers' Portal. The taxpayer should retain the filed return, computation, credit evidence and payment confirmation.

The annual return family comprises DT 0108, DT 0108A and DT 0108B, covering the employer summary, employee-level annual tax deductions and annual employee information.

A resident individual who satisfies the specific conditions for the relief and supports the claim. The personal reliefs on this page are not available to a non-resident individual.

The employee must be a junior staff member and the employee's qualifying employment income from that employment for the year must not exceed GHS 18,000.

An individual aged 60 years or more who derives assessable income from employment or business. The relief is the lesser of GHS 1,500 and the total of that qualifying income.

Employer withholding is cumulative. A pay increase, bonus, benefit, relief or prior correction changes the estimated annual liability and the amount remaining to be withheld during the year.

PAYE is income tax. Take-home pay also reflects the employee pension contribution and other cash deductions, while taxable non-cash benefits can increase PAYE without increasing cash salary.

Yes, subject to Act 896, the applicable treaty and the credit limitation for the relevant foreign income.

Yes. Ghana-source payments can remain taxable, commonly through final withholding, even where no Ghanaian PE exists.

Yes. The rules apply to controlled arrangements and are not limited to cross-border transactions.

No. The taxpayer must establish treaty residence, entitlement and the facts required by the relevant article and follow the applicable relief procedure.

No. Domestic law also covers substantial equipment, a qualifying construction or installation project, services in Ghana and specified agent activity.

No. The agreement must be in force and the recipient must satisfy residence, beneficial-ownership, entitlement, income-classification and permanent-establishment conditions and complete the relief process.

No. Protect the domestic objection and appeal deadlines separately while assessing the treaty procedure.

No. It must enter into force and become effective for the relevant tax and period.

No. Arm’s-length pricing, business-purpose and deduction rules, withholding, technology-transfer and evidence requirements must each be satisfied.

Not by itself. Source follows the statutory rules for the employment, payment, asset, payer and activity.

The recipient applies to the Commissioner-General with residence and transaction evidence, then provides the approval letter to the withholding agent before reduced deduction.

It is treated as separate from its owner and broadly like a resident company on attributable income, with withholding, instalment and return obligations.

At least six years under the record-specific rules in section 8 of Act 967.

Generally yes, unless a statutory exemption or applicable treaty provision changes the result.

Yes. A reporting financial institution that identifies no reportable account after due diligence must file an annual report stating that fact.

No. A treaty sets a maximum source-state rate; where Ghana’s domestic rate is lower, the lower domestic rate applies.

Comparable uncontrolled price, resale price, cost plus, transactional net margin and transactional profit split are the principal methods.

L.I. 2412 requires contemporaneous documentation comprising a master file and a local file, subject to specific simplified approaches.

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.

A foreign tax-credit certificate, official receipt or functional equivalent from the foreign tax authority that identifies the income and tax.

Use a certificate of residence endorsed by the competent tax authority of the treaty partner for the relevant period.

The passive-income treaty ceiling generally does not apply; the income is dealt with under the business-profits or other applicable PE rule.

The Common Reporting Standard is an international framework under which financial institutions identify and report financial accounts connected to non-resident account holders or controlling persons for exchange between tax authorities.

Act 896 uses 90 days or more for a construction, assembly or installation project, including connected supervisory activity. An applicable treaty may prescribe a different test.

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.

The domestic final withholding rate on repatriated branch after-tax profits is 8%, subject to any applicable treaty limitation.

L.I. 2412 sets the threshold at GHS 2.9 billion of consolidated group revenue in the immediately preceding fiscal year.

The statutory simplified approach permits a markup not exceeding 3% where the service and all election, allocation and disclosure conditions are satisfied.

The prescribed transfer-pricing return is due no later than four months after the end of the person’s basis period.

An arrangement not exceeding the Ghana cedi equivalent of USD 200,000 is exempt from the contemporaneous documentation requirement, subject to aggregation. It remains subject to the arm’s-length standard.

The tests include citizenship subject to the permanent-home exception, at least 183 days' presence in a relevant twelve-month period, specified Government postings and certain temporary absences by citizens with a permanent home in Ghana.

Not later than six months after the reporting calendar year ends, ordinarily 30 June.

The Commissioner-General of the Ghana Revenue Authority.

A resident person other than a partnership may claim for qualifying foreign income tax paid on assessable foreign income.

No. Legislation controls. Later inconsistent legislation revokes the note to the extent of the inconsistency.

Yes. Savings and transitional provisions can preserve earlier liabilities, returns, audits, refunds and disputes.

The ruling itself is not subject to challenge, but a later tax decision for the arrangement may be challenged.

No. Act 915 says it binds the Commissioner-General until revoked but does not bind persons affected by a tax law.

No. It is administrative guidance. The Act, valid subsidiary legislation, treaty and binding judicial interpretation control the legal result.

Confirm the treaty is in force, the recipient is a qualifying resident and beneficial owner, the income article applies, and the required relief procedure and evidence are satisfied.

GRA's public FAQ states within 90 days when all required documentation is complete.

Yes. GRA confirms that Electronic Transfer Levy was repealed in April 2025, but the former law remains relevant to historical periods when it operated.

Yes. Act 1151 repeals Act 870 and its listed amendments, subject to the savings and transitional provisions for earlier periods.

GRA currently identifies tariff-classification and rules-of-origin rulings.

The Value Added Tax Act, 2025 (Act 1151) is the current consolidated VAT Act and commenced on 1 January 2026.

The principal statute is the Income Tax Act, 2015 (Act 896), read with its amendments, the Income Tax Regulations and applicable international arrangements.

The Revenue Administration Act, 2016 (Act 915), as amended, governs administration, assessments, collection, refunds, penalties, objections and appeals.

The Exemptions Act, 2022 (Act 1083), as amended, provides the overarching exemption-governance framework, read with the charging law that creates the substantive relief.

Only where there was full and true disclosure, the arrangement proceeds materially as described, the document is properly headed and the stated period applies.

Begin with the relevant facts and date, then the principal Act, amendments, subsidiary legislation, treaty, transitional provisions and binding cases.

Yes. Act 896 can deem a disposal and reacquisition where the underlying ownership of an entity holding a mineral right changes by 5% or more. Transaction consideration and market value must therefore be tested even where the mineral right itself is not directly sold.

Not automatically. Each petroleum operation relating to a petroleum right is treated as a separate operation, and its unrelieved loss is restricted to future income from that operation.

Yes. In addition to Act 919 approval requirements, the Income Tax Act can deem a disposal and reacquisition where the underlying ownership of an entity holding a petroleum right changes by 5% or more.

Not automatically. Ghana's mining rules ring-fence separate mineral operations, so deductions and losses must be tracked and used within the operation permitted by the Act.

No, not as at this page's 20 July 2026 verification date. Cabinet endorsed a proposed overhaul and sent a bill to Parliament, but a proposal is not current law until enacted and brought into force.

The approved rehabilitation fund is exempt from tax. Contributions and other qualifying expenses for the approved fund, together with reclamation and closure expenditure, enter the mineral-operation deduction analysis; any surplus from the approved fund is included in mineral-operation income.

Not generally for gold under the 2026 regime. The public GRA royalty page still describes the former flat 5% position, but L.I. 2517 introduced the current sliding scale.

Qualifying mining capital expenditure is generally relieved at 20% straight line over five years, subject to the special pool, use, timing and disposal rules.

Qualifying petroleum capital expenditure is placed in a separate pool and generally relieved at 20% straight line under the special petroleum rules.

Petroleum tax is paid in the currency provided by the applicable petroleum agreement. Where there is no applicable agreement, the special rule states payment in Ghana cedis.

For petroleum agreements under Act 919, the agreement must give GNPC an initial participating carried interest of at least 15% for exploration and development, plus an option for additional paying participation as specified in the agreement. Older ratified agreements may state a lower initial interest—for example, official register agreements state 10%—so the operative agreement must be checked.

It is a further entitlement of the Republic to a portion of the contractor's share of petroleum, determined by the contractor's after-tax, inflation-adjusted rate of return for each field.

L.I. 2517 provides a price-linked scale from 5% to 12%. The exact rate depends on the applicable international gold-price band and any subsisting protected agreement.

For lithium spodumene, the published bands are 5% up to US$1,500 per tonne, 7% above US$1,500 up to US$2,500, 10% above US$2,500 up to US$3,000, and 12% above US$3,000, subject to the prescribed valuation basis and any protected agreement.

The current headline rate is 35% of chargeable petroleum income, subject to the Income Tax Act's special rules and any legally protected petroleum-agreement terms.

There is no universal rate. Royalty is a biddable or negotiated fiscal term and must be taken from the ratified petroleum agreement for the contract area.

The headline rate is 35% of chargeable income from the mineral operation. It is not 35% of gross production, and a protected development agreement may require a separate review.

The rate is 1% of gross production. For petroleum, gross production means petroleum produced and saved without prior deductions.

The current rate is 1% of gross production for mining companies in Category B. Gold mining moved from 1% to 3% under Act 1131 and returned to 1% under Act 1166 on 31 March 2026.

The gazetted L.I. 2517 Schedule states a 2% royalty for gold from small-scale mining operations. The separate eight-band gold table applies to non-small-scale operations.

GRA's current table states 7.5% for resident petroleum subcontractors and 15% for non-resident petroleum subcontractors, subject to correct payment classification and any applicable treaty or agreement analysis.

The gazetted L.I. 2517 Schedule identifies diamond, bauxite, manganese, salt, industrial mineral, limestone and iron ore at a flat 5%, subject to any legally protected agreement terms.

No. Treaty residence, beneficial ownership, payment classification, documentation and the relevant treaty conditions must be established.

No saved calculation record is created. The figures entered are used only to produce the result shown on the page.

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.

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.

The general company rate is 25%. Sector, location and incentive rules can produce a different rate.

Act 1166 restored the gold-mining GSL rate to 1% of gross production from 31 March 2026. The 3% rate introduced by Act 1131 applied before that change.

The current CST rate is 5%. Act 998 raised the rate to 9% in 2019; Act 1025 reduced it to 5% from 15 September 2020.

The highest resident individual income-tax rate is 35%. The band schedule contains a published threshold overlap, which this page explains beside the table.

VAT is 15%, NHIL is 2.5% and GETFund Levy is 2.5%, all applied to the same taxable value. The combined standard charge is 20% from 1 January 2026.

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

Differences can arise from cumulative year-to-date payroll, prior bonus use, relief approvals, benefit facts, pension coverage, arrears or corrections. Use the line-by-line result to identify the assumption that differs.

No. The service must form part of the education programme of an establishment within the statutory definition and the establishment must be duly registered or licensed by the Minister responsible for Education.

No. Exported goods are zero-rated where the Second Schedule and documentary conditions are met. Services require the place-of-supply analysis and must fall within the applicable Second Schedule wording to be treated as zero-rated.

No. The medical-service exemption requires a qualifying service performed by or under the supervision and control of a registered health professional. Spas, gymnasiums and similar services are excluded.

Yes. VAT is chargeable and payable when taxable goods are imported into Ghana. An import is not charged where the goods qualify as an exempt import or obtain relief through an applicable statutory process.

No. They are separate 2.5% components. Together with 15% VAT, the standard stack is 20% of taxable value.

No. The former 3% flat-rate scheme for supplies of goods and the former 5% flat-rate scheme for specified supplies of immovable property were removed from 1 January 2026. The separate Retail VAT Scheme is available only to a taxable retailer that first obtains the Commissioner-General's written approval.

A registered taxable person may deduct qualifying input components subject to the use, evidence, timing, apportionment and restriction rules in Act 1151.

Yes. A person not required to register may apply voluntarily. The Commissioner-General shall not register the applicant where the statutory fixed-place requirement is not met or there are reasonable grounds concerning proper records, regular and reliable returns, or fit-and-proper status.

Not by itself. Subject to the Exemptions Act, an exemption or zero-rating outside Act 1151 or its Regulations does not take effect for VAT until a corresponding amendment is made to the VAT Act.

No. The taxable person must apply for and obtain the Commissioner-General's approval before using a retail scheme. The authorisation applies for the period determined by the Commissioner-General and may be renewed.

Yes. A person may apply to the Commissioner-General. Where the Commissioner-General is satisfied that the person has a satisfactory tax record, the Commissioner-General may grant a written exemption from VAT withholding.

Yes, where the goods are used wholly, exclusively and necessarily in the taxable activity, the importer holds the relevant customs entry showing tax paid, the claim is made within six months and no restriction or apportionment rule denies or limits the deduction.

No. The expense must satisfy the taxable-use and evidence conditions. The Act restricts motor vehicles, entertainment, social or recreational memberships, private use, exempt activities and specified non-resident digital supplies.

Yes. Act 1151 expressly includes VAT-registered entities whose supplies are subject to VAT at 0% within the appointment scope. Their own zero-rated status does not remove an appointment made in writing.

No. Input tax on purchases or imports for exempt supplies is not deductible. Common input for taxable and exempt supplies must be attributed and apportioned under the statutory rules.

No. The Act permits only one tax invoice or sales receipt for each taxable supply. A replacement should be retrieved as a system copy through the prescribed process rather than issued as a second original.

No. The regulatory retail scheme is for a retailer of taxable goods. Hotel accommodation, restaurant meals, catering and other services are accounted for under the ordinary VAT rules.

Yes. The Commissioner-General must register a person who was required to register but failed to apply, and may register a person where registration is considered necessary under the Act.

No. The threshold is stated by reference to taxable supplies. An exempt supply is excluded from the statutory meaning of taxable supply. A zero-rated supply remains a taxable supply and is included.

No. A person making taxable supplies of services must register within 30 days after engaging in the taxable activity, unless otherwise directed by the Commissioner-General.

Yes. Goods and services exempt from VAT are also exempt from NHIL and GETFund levy. Items zero-rated for VAT also attract a zero rate of both levies.

An ordinary sales receipt does not qualify as the tax invoice required for input-tax deduction. Under the continuing authorised-receipt procedure, a registered purchaser may request a tax invoice referencing the receipt.

No. The buyer must also satisfy the taxable-use, evidence, timing, restriction and apportionment rules. The invoice is necessary evidence, not the only condition.

No. The service must fall within one of the seven service categories in the Second Schedule. Customer residence or foreign-currency payment alone is insufficient.

No. The GHS 2,000 contract threshold belongs to specified resident income-tax withholding on goods, works and services. Act 1151 does not state that threshold for VAT withholding.

No. The retail calculation determines output. Deductible input tax is established separately from qualifying invoices or customs entries, taxable business use, restrictions, attribution and the statutory mixed-supply apportionment rules.

No. Registration identifies the taxable person; the supply's classification determines its treatment. Exempt supplies remain exempt, zero-rated supplies remain at 0%, and standard-rated supplies follow the VAT and levy framework explained in the Ghana VAT guide.

No. The supplier reports the full taxable supply and all output components. The verified amount withheld is claimed as a payment credit in the VAT and levies return.

No. The supplier records the full taxable value and accounts for the full VAT, NHIL and GETFund levy on the supply. The verified amount withheld is treated as a payment credit, not as a reduction of revenue or output tax.

If exempt takings are separately recorded, deduct them before applying the positive-rate fraction. If they cannot be separated, the approved purchase-ratio method estimates the taxable share from taxable purchases for resale divided by total purchases for resale.

A non-resident providing telecommunications or electronic commerce for use or enjoyment in Ghana must register when making a taxable supply unless it supplies through a VAT-registered agent. A digital service is located in Ghana when any two of the four statutory Ghana-connection indicators exist.

Account for non-retail or B2B supplies outside the retail scheme under the normal VAT method and issue the tax invoice required by Act 1151.

Zero-rated goods remain taxable but bear 0%. Their takings must not be subjected to the 1/6 positive-rate fraction; the retailer must preserve the required classification evidence and follow the approved recording method.

Apply in writing to the Commissioner-General for authority to add to or amend the return, state the grounds in detail and apply within three months after submitting the original return.

VAT is GHS 150, NHIL is GHS 25 and GETFund Levy is GHS 25. The tax-inclusive total is GHS 1,200.

Where the price includes the full standard 20% stack, divide the inclusive amount by 1.20 to find the taxable value. The combined tax is one-sixth of the inclusive amount.

Any two of the four indicators in section 42(9) must be present: recipient residence, Ghana payment origin, a Ghana address or connection, and terminal location.

Act 1151 uses the import value under the Customs Act, plus import duties and taxes other than VAT, plus insurance and freight not already included in the customs value. The customs assessment should identify the operative bases and charges.

Start with output VAT, NHIL, GETFund levy and statutory adjustments; subtract allowable input VAT, input NHIL and input GETFund levy; then apply verified payment credits such as VAT withheld by an appointed agent.

An input VAT deduction must not be made after six months from the date the deduction accrued and must not be claimed more than once.

A voluntary registrant may apply for cancellation only after two years from the effective date of registration.

Required tax documents must generally be retained in Ghana for at least six years from the relevant date, and longer where a statutory extended-retention circumstance applies.

No. The water exemption excludes water commonly supplied in bottles or other packaging suitable for supply to consumers.

No. The Schedule exempts specified raw agricultural and aquatic food produced in Ghana, subject to its product, origin and processing limits. Processed, imported or unlisted food does not qualify merely because it is food.

No. Government, public-benefit or charitable status does not create a general VAT exemption. The transaction must fit a current statutory exemption, zero-rating or relief provision.

No. The ordinary rule is a credit carried forward. A cash refund requires one of the statutory refund routes and the prescribed application and evidence.

Accommodation in a statutory dwelling is exempt. A dwelling excludes a commercial rental establishment, so hotels, guesthouses and other qualifying short-stay or furnished commercial accommodation do not obtain the dwelling exemption.

No. The former 1% COVID-19 Health Recovery Levy was abolished by the COVID-19 Health Recovery Levy (Repeal) Act, 2025 and has not applied since 1 January 2026.

No. The old 3% VAT Flat Rate Scheme for goods and the 5% flat-rate scheme for immovable property were abolished. The current retail scheme extracts the ordinary VAT and levies from approved retail gross takings.

No. Under the current architecture, all three components are calculated on the same taxable value.

The 7% deduction is tied to taxable output value and is administered for standard-rated supplies. Exempt supplies have no taxable output value, while a zero-rated supply carries VAT at 0%. The agent must classify the underlying supply correctly before applying withholding.

No. For a standard-rated 2026 invoice, the 7% is applied to the tax-exclusive taxable output value on which the 15% VAT, 2.5% NHIL and 2.5% GETFund levy are calculated.

No. VAT withholding under Act 1151 is a 7% VAT payment-credit mechanism administered through appointed agents. Income-tax withholding under Act 896 uses separate rates, thresholds, returns and income-tax credits. Both can apply to the same payment where their respective conditions are met.

No. Section 15 can require registration for a taxable supply used or enjoyed in Ghana without a Ghana office.

Yes. The return is due whether or not VAT is payable for the tax period, unless the Commissioner-General has directed otherwise in writing.

Yes. The registered person must display the certificate at the principal place of business and at every other location where the person carries on a taxable activity.

Tax-inclusive pricing is the default. A tax-exclusive price may be displayed only if the VAT amount or VAT-inclusive price is displayed just as prominently.

Act 1151 requires a taxable person to use a Certified Invoicing System integrated with the Commissioner-General's invoicing system, except as otherwise directed. Taxpayers must follow their applicable certification, onboarding and implementation directions.

They are the retail takings recorded through the approved cash register, book or other system. The retailer records transactions and payments when they occur, totals takings and cash payments separately each day, and aggregates the daily takings for the month.

A non-resident registered under the telecommunications or electronic-commerce rule files and pays by the last day of the following month. For this rule, the day includes Saturday, Sunday and a public holiday.

The file should include the export entry, proof of Customs examination, onboard certification, cargo manifest, commercial invoice, transport evidence and other records acceptable to the Commissioner-General that prove the goods left Ghana.

It was abolished as part of the VAT reforms effective from 1 January 2026.

The buyer may, within 48 hours after the supply, obtain a copy from the supplier's Certified Invoicing System. A lost invoice may be obtained from the Commissioner-General's invoicing system.

The amount shown as VAT is recoverable from the issuer as tax due even where the issuer is not taxable, the document is not a valid tax invoice or VAT was not chargeable on the supply.

An unregistered importer of taxable goods is liable to an upfront payment equal to 20% of the customs value, in addition to the statutory failure-to-register penalty. The upfront payment may be credited after the person registers and files the return for the relevant period.

It is a service supplied to a resident by a non-resident, by the resident's business outside Ghana, or by a free-zone developer or enterprise, to the extent it is used or consumed in Ghana other than to make taxable supplies.

For positive-rated tax-inclusive takings, the combined VAT, NHIL and GETFund levy fraction is 20/120, or 1/6. The components are reported separately: VAT is 15/120 and each levy is 2.5/120 of the gross taking.

An exempt supply is not subject to VAT, and input tax on purchases or imports for exempt supplies is not deductible. A zero-rated supply is a taxable supply charged at 0%, so qualifying input tax remains deductible.

It is an authorised method by which a qualifying retailer of taxable goods calculates output VAT and levies from retail gross takings. It is an accounting method, not a reduced VAT rate.

The statutory rate is 7% of the taxable output value of the supplies. It is not 7% of the VAT component and it is not 7% of the tax-inclusive invoice total.