MSL Business School · Complete working reference
Ghana tax rates, incentives and levies
The comprehensive 2026 reference for PAYE, VAT, companies, withholding, treaties, sector levies, excise, customs, pensions, stamp duty and recurring compliance dates.
Published and prepared by MSL Business School through TaxLawGH.
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01 · Individuals and employment
PAYE, employment benefits, personal reliefs and small-taxpayer rates
Resident individual income tax is progressive: each percentage applies only to the slice of chargeable income within that band. The operational schedule below follows the band widths published by GRA.
Resident individual income-tax bands
| Monthly slice | Annual slice | Rate |
|---|---|---|
| First GHS 490 monthly | First GHS 5,880 annually | 0% |
| Next GHS 110 | Next GHS 1,320 | 5% |
| Next GHS 130 | Next GHS 1,560 | 10% |
| Next GHS 3,166.67 | Next GHS 38,000 | 17.5% |
| Next GHS 16,000 | Next GHS 192,000 | 25% |
| Next GHS 30,520 | Next GHS 366,240 | 30% |
| Above GHS 50,416.67 | Above GHS 605,000 | 35% |
Special employment rates
| Payment or person | Application | Rate |
|---|---|---|
| Non-resident individual | Chargeable income | 25% |
| Non-resident employee bonus or overtime | Employment payment | 20% |
| Bonus within 15% of annual basic salary | Final tax | 5% |
| Bonus above the 15% limit | Excess added to employment income | Graduated rates |
| Qualifying junior-staff overtime up to 50% of monthly basic salary | Where annual qualifying employment income does not exceed GHS 18,000 | 5% |
| Qualifying overtime above 50% of monthly basic salary | Same income qualification | 10% |
| Casual worker payment | Final withholding | 5% |
Vehicle benefits
| Benefit | Valuation basis | Rate |
|---|---|---|
| Vehicle, fuel and driver | Percentage of total cash emoluments; monthly cap GHS 1,500 | 12.5% |
| Vehicle and fuel | Monthly cap GHS 1,250 | 10% |
| Vehicle only | Monthly cap GHS 625 | 5% |
| Fuel only | Monthly cap GHS 625 | 5% |
Accommodation and other benefits
| Benefit | Valuation basis | Rate |
|---|---|---|
| Accommodation with furnishing | Percentage of total cash emoluments | 10% |
| Accommodation only | Percentage of total cash emoluments | 7.5% |
| Furnishing only | Percentage of total cash emoluments | 2.5% |
| Shared accommodation | Percentage of total cash emoluments | 2.5% |
| Benefit | Condition or calculation | Treatment |
|---|---|---|
| Short employer loan | Term does not exceed 12 months and aggregate outstanding balance does not exceed three months' basic salary | No taxable benefit |
| Other employer loan | One quarter of imputed Bank of Ghana-rate interest less interest paid by the employee | Taxable benefit |
| Mortgage interest | Interest on one qualifying residential premises during the individual's lifetime | Deductible |
Personal tax reliefs
| Relief | Limit or basis | Value |
|---|---|---|
| Marriage / responsibility relief | Per year | GHS 1,200 |
| Child education relief | Per child, maximum three children | GHS 600 |
| Disability relief | Business or employment income | 25% |
| Old-age relief | Person aged 60 or more | GHS 1,500 |
| Aged-dependent relief | Per qualifying relative, maximum two | GHS 1,000 |
| Education / professional training relief | Per year | GHS 2,000 |
| Mortgage interest relief | One qualifying principal residence | Qualifying interest |
Capital gains and modified taxation
| Tax or scheme | Base or qualification | Rate |
|---|---|---|
| Capital gain — resident individual election | Net gain under the Act 1094 election | 25% |
| Modified cash basis | Taxpayer does not qualify for presumptive tax or elects this method | Individual rates on profit |
| Presumptive turnover tax | Turnover above GHS 20,000 and not exceeding GHS 500,000 | 3% of turnover |
| Presumptive tax instalment | Average annual sales not exceeding GHS 20,000 over three consecutive years | Fixed amount by GRA category |
| Tax stamp | Quarterly; amount depends on business category and size | GHS 3–GHS 45 |
Quarterly Tax Stamp
| Business category | Size | Amount |
|---|---|---|
| A — retail traders, susu collectors, drinking/chop bars, bakeries, business centres, estate/accommodation agents | Large | GHS 45 |
| A | Medium | GHS 30 |
| A | Small | GHS 10 |
| A | Table top | GHS 3 |
| B — dressmakers/tailors, hairdressers/beauticians/barbers, artisans, non-vehicle hiring services, freelance photographers | Large | GHS 35 |
| B | Medium | GHS 20 |
| B | Small | GHS 5 |
| B | Table top | GHS 3 |
| C — butchers, undertakers, millers, charcoal/firewood vendors, auto technicians, vulcanisers/alignment operators, repairers, traditional healers | Large | GHS 25 |
| C | Medium | GHS 15 |
| C | Small | GHS 3 |
| C | Table top | GHS 3 |
PAYE drafting alert: the printed band widths cumulate to GHS 605,000 annually (GHS 50,416.67 monthly), while the final line of Act 1111 and GRA’s table also says “exceeding GHS 600,000” (GHS 50,000 monthly). This reference uses the internally consistent cumulative band widths and makes the overlap visible.
02 · Consumption taxes
VAT, NHIL, GETFund Levy and registration thresholds
From 1 January 2026, VAT is 15%, NHIL is 2.5% and GETFund Levy is 2.5%, all calculated on the same taxable value. The combined standard charge is 20%.
| Charge or treatment | Base or scope | Rate |
|---|---|---|
| Value Added Tax | Standard-rated taxable value | 15% |
| National Health Insurance Levy | Same taxable value | 2.5% |
| GETFund Levy | Same taxable value | 2.5% |
| Combined standard charge | VAT + NHIL + GETFund | 20% |
| Retail tax fraction | Tax-inclusive amount | 20/120 (1/6) |
| VAT withholding | Taxable output value; designated agents | 7% |
| Upfront payment on taxable imports by a required but unregistered importer | Customs value under section 17 of Act 1151 | 20% |
| VAT registration threshold — businesses dealing in goods | Taxable supplies in the statutory period | GHS 750,000 |
| Locally manufactured sanitary towels | Qualifying supplies | 0% |
| Locally manufactured textiles | Through 31 December 2028 | 0% |
| Reconnaissance and prospecting for minerals | Qualifying supplies under the Third Schedule to Act 1151 | Relief, subject to statutory conditions |
Classification matters.
Exempt supplies, zero-rated supplies and relief supplies are different. Exemption can restrict input-tax recovery; zero-rating is a 0% taxable treatment; relief depends on the statutory beneficiary, supply and evidence.
03 · Companies
Corporate income-tax rates and deduction controls
The general company rate is 25%, but sector, activity and location rules can produce a different rate. Apply the specific statutory conditions before using a concession.
| Company or activity | Base or qualification | Rate |
|---|---|---|
| General company / trust income | Chargeable income | 25% |
| Hotel industry | Chargeable income | 22% |
| Non-traditional exports | Qualifying income | 8% |
| Financial institution income from loans to farming enterprises | Qualifying income | 20% |
| Financial institution income from loans to leasing companies | Qualifying income | 20% |
| Manufacturing in regional capitals outside Accra and Tema | Qualifying manufacturing income | 18.75% |
| Manufacturing outside Accra, Tema and regional capitals | Qualifying manufacturing income | 12.5% |
| Petroleum operations | Chargeable income | 35% |
| Mineral operations | Chargeable income | 35% |
| Rural banking after the ten-year concession | Chargeable income | 25% |
| Certified low-cost housing after five-year holiday | Chargeable income | 25% |
| Minimum chargeable income rule | 5% of turnover after losses for five consecutive years; statutory exclusions apply | Normal tax rate applied to minimum chargeable income |
Selected deduction and carry-forward rules
| Item | Condition | Treatment |
|---|---|---|
| Unrelieved business losses | General carry-forward period; longer sector rules may apply | 5 years |
| Repairs and improvements | Maximum immediate deduction measured against the pool's year-end written-down value | 5% of WDV |
| Excess repairs and improvements | Added to the relevant pool | Capital allowance applies |
| Excess financial costs | Carry-forward period, subject to the statutory limitation | 5 years |
| Unrealised foreign-exchange loss | Not deductible until the statutory realisation conditions are met | Not deductible |
| Capital foreign-exchange loss | May form part of the relevant depreciable-asset basis | Capital allowance may apply |
| Foreign-exchange loss between two resident persons | Resident-to-resident transaction restriction | Not deductible |
04 · Incentives and concessions
Tax holidays, location rates, investment incentives and capital allowances
A concession depends on the taxpayer, qualifying activity, commencement date, location and continuing compliance. The headline percentage alone does not establish entitlement.
Tax holidays and concessionary rates
| Activity | Period | Rate |
|---|---|---|
| Agro-processing using wholly Ghanaian agricultural inputs | First 5 years | 5% |
| Cocoa by-product processing | First 5 years | 5% |
| Tree-crop farming | First 10 years | 5% |
| Cash crops or livestock other than cattle | First 5 years | 5% |
| Cattle farming | First 10 years | 5% |
| Waste processing | First 7 years | 5% |
| Rural bank | First 10 years | 5% |
| Certified low-cost housing | First 5 years | 5% |
Agro-processing after the initial period
| Location | Period | Rate |
|---|---|---|
| Accra | After five-year agro-processing holiday | 20% |
| Tema | After five-year agro-processing holiday | 20% |
| Other regional capitals, excluding Northern, Upper East and Upper West | After holiday | 15% |
| Outside regional capitals | After holiday | 10% |
| Northern, Upper East and Upper West Regions, including their capitals | After holiday | 5% |
Young entrepreneurs
| Location or period | Qualification | Rate |
|---|---|---|
| Qualifying young entrepreneur | First 5 years | Exempt |
| Accra and Tema | Next 5 years | 15% |
| Other regional capitals outside the three northern regions | Next 5 years | 12.5% |
| Outside regional capitals | Next 5 years | 10% |
| Northern, Upper East and Upper West Regions | Next 5 years | 5% |
Free-zone enterprises
| Enterprise | Period or income | Rate |
|---|---|---|
| Free-zone enterprise | First ten years from commencement | Exempt |
| Free-zone enterprise after holiday — export income | Qualifying exports | 15% |
| Free-zone enterprise after holiday — domestic income | Local-market sales permitted under applicable rules | 25% |
Fresh-graduate employment deduction
| Workforce proportion | Base | Deduction |
|---|---|---|
| Fresh graduates are up to 1% of the workforce | Qualifying salaries | 10% additional deduction |
| Fresh graduates are above 1% but not more than 5% | Qualifying salaries | 30% additional deduction |
| Fresh graduates are above 5% of the workforce | Qualifying salaries | 50% additional deduction |
Automotive programme
| Operator | Application | Period |
|---|---|---|
| Semi-knocked-down vehicle manufacturer or assembler | From commencement under the qualifying programme | 3 years |
| Complete-knocked-down vehicle manufacturer | From commencement under the qualifying programme | 10 years |
| SKD operator converting to CKD | Aggregate concessionary period | Maximum 10 years |
Capital allowances
| Asset class | Method | Rate |
|---|---|---|
| Class 1 — computers and data-handling equipment | Reducing balance | 40% |
| Class 2 — vehicles, construction and earth-moving equipment, plant and machinery | Reducing balance | 30% |
| Class 3 — rail, watercraft, aircraft, public-utility assets, office furniture and other assets | Reducing balance | 20% |
| Class 4 — buildings, structures and similar works | Straight line | 10% |
| Class 5 — intangible assets | Straight line | 1 ÷ useful life |
| Machinery and equipment for excise tax stamps | Allowance | 50% |
| Petroleum capital expenditure | Straight line | 20% |
05 · Withholding tax
Resident and non-resident withholding rates
The payer must classify the payment, recipient residence, statutory threshold and whether the deduction is final or creditable. The tables show domestic rates before any valid treaty relief.
Resident recipients
| Payment | Recipient or threshold | Rate |
|---|---|---|
| Dividends | Resident recipient | 8% |
| Interest | Excluding specified individuals and resident financial institutions | 8% |
| Invigilation, examination, part-time teaching/lecturing or endorsement fees | Resident individual | 10% |
| Director, manager, board member or trustee fees | Resident individual | 20% |
| Insurance, sales, canvassing or lotto-agent commission | Resident recipient | 10% |
| Services supplied by an entity | Annual aggregate above GHS 2,000 | 7.5% |
| General services supplied by an individual | Resident individual | 7.5% |
| Goods | Annual aggregate above GHS 2,000 | 3% |
| Works | Annual aggregate above GHS 2,000 | 5% |
| Petroleum subcontractor payment | Resident recipient | 7.5% |
| Unprocessed rough diamonds and other minerals prescribed by Regulations | Purchase of an unprocessed precious mineral after Act 1134 | 1.5% |
| Realisation of an asset or liability by a resident person | Consideration received; advance withholding | 3% |
| Royalty or natural-resource payment | Resident recipient | 15% |
Non-resident recipients
| Payment | Recipient or condition | Rate |
|---|---|---|
| Dividends | Non-resident recipient | 8% |
| Interest | Excluding specified individuals | 8% |
| Management or technical service fees | Non-resident recipient | 20% |
| Goods, works or services | Non-resident recipient | 20% |
| Telecommunication or transport business | Non-resident recipient | 15% |
| Petroleum subcontractor payment | Non-resident recipient | 15% |
| Repatriated branch after-tax profits | Non-resident owner | 8% |
| General insurance premium | Non-resident insurer | 5% |
| Realisation of an asset or liability by a non-resident person | Consideration received; advance withholding | 10% |
06 · Double-tax treaties
Treaty ceilings for passive income and technical fees
Treaty rates are ceilings, not automatic entitlements. Confirm treaty residence and entitlement, classify the payment under the relevant article, satisfy any applicable beneficial-ownership or other article-specific condition, retain the required documentation and compare any lower domestic rate.
| Treaty partner | Dividends | Interest | Royalties | Management or technical fees |
|---|---|---|---|---|
| Belgium | 15% / 5% | 10% | 10% | 10% |
| Czech Republic | 15% / 6% | 10% | 8% | 8% |
| Denmark | 15% / 5% | 0% or 8% | 8% | 8% |
| France | 15% / 7.5% | 12.5% | 12.5% | 10% |
| Germany | 15% / 5% | 10% | 8% | 8% |
| Italy | 15% / 5% | 10% | 10% | 10% |
| Mauritius | 7% / 7% | 7% | 8% | 10% |
| Morocco | 10% / 5% | 10% | 10% | 10% |
| Netherlands | 10% / 5% | 0% or 8% | 8% | 8% |
| Qatar | 7% / 5% | 7% | 10% | 10% |
| Singapore | 7% / 7% | 7% | 7% | 10% |
| South Africa | 15% / 5% | 5% or 10% | 10% | 10% |
| Switzerland | 15% / 5% | 10% | 8% | 10% |
| United Kingdom | 15% / 7.5% | 12.5% | 12.5% | 10% |
07 · Statutory levies and natural resources
CST, GSL, sector levies, mineral royalties and petroleum charges
Levies may use profit before tax, gross production, transaction value, quantity or a service charge. Never apply a rate before identifying its statutory base.
National statutory levies
| Levy | Base | Rate |
|---|---|---|
| Communication Service Tax | Charge for electronic communications service | 5% |
| Tourism levy | Cost of qualifying tourism service or product | 1% |
| Growth and Sustainability Levy — Category A | Profit before tax | 5% |
| Growth and Sustainability Levy — mining and upstream oil and gas | Gross production; gold rate reduced from 3% effective 31 March 2026 | 1% |
| Growth and Sustainability Levy — Category C | Profit before tax | 2.5% |
| Financial Sector Recovery Levy | Profit before tax of banks other than rural/community banks | 5% |
| Gaming operator gross gaming revenue tax | Monthly gross gaming revenue | 20% |
Mineral royalties
| Mineral or price band | Basis | Rate |
|---|---|---|
| Gold — price up to US$1,900/fine troy ounce | Weekly average London PM Fix; subject to a subsisting development agreement | 5% |
| Gold — above US$1,900 to US$2,000 | Same basis | 6% |
| Gold — above US$2,000 to US$2,500 | Same basis | 7% |
| Gold — above US$2,500 to US$3,000 | Same basis | 8% |
| Gold — above US$3,000 to US$3,500 | Same basis | 9% |
| Gold — above US$3,500 to US$4,000 | Same basis | 10% |
| Gold — above US$4,000 to US$4,500 | Same basis | 11% |
| Gold — above US$4,500 | Same basis | 12% |
| Gold — small-scale mining operation | Gross revenue; separate Schedule rate for small-scale gold | 2% |
| Lithium spodumene — price up to US$1,500/tonne | Arm's-length international market price | 5% |
| Lithium spodumene — above US$1,500 to US$2,500 | Same basis | 7% |
| Lithium spodumene — above US$2,500 to US$3,000 | Same basis | 10% |
| Lithium spodumene — above US$3,000 | Same basis | 12% |
| Diamond | Gross revenue; subject to the governing mineral right and any subsisting agreement | 5% |
| Bauxite | Same basis | 5% |
| Manganese | Same basis | 5% |
| Salt | Same basis | 5% |
| Industrial minerals | Same basis | 5% |
| Limestone | Same basis | 5% |
| Iron ore | Same basis | 5% |
Petroleum and energy-sector charges
| Charge | Basis | Rate |
|---|---|---|
| Special Petroleum Tax — petrol | Per litre | GHS 0.46 |
| Special Petroleum Tax — diesel | Per litre | GHS 0.46 |
| Special Petroleum Tax — kerosene | Per litre | GHS 0.39 |
| Special Petroleum Tax — liquefied petroleum gas | Per kilogramme | GHS 0.48 |
| Special Petroleum Tax — natural petroleum gas | Per kilogramme | GHS 0.35 |
| Energy Sector Shortfall and Debt Repayment Levy — petrol | Per litre; Act 1141 effective 16 July 2025 | GHS 1.95 |
| Energy Sector Shortfall and Debt Repayment Levy — diesel | Per litre; Act 1141 effective 16 July 2025 | GHS 1.93 |
| Energy Sector Shortfall and Debt Repayment Levy — naphtha | Per litre; Act 1141 effective 16 July 2025 | GHS 1.95 |
| Energy Sector Shortfall and Debt Repayment Levy — fuel oil | Per litre; Act 1141 | GHS 0.24 |
| Energy Sector Shortfall and Debt Repayment Levy — Marine Gas Oil | Per litre; Act 1145 effective 1 September 2025 | GHS 1.93 |
| Energy Sector Shortfall and Debt Repayment Levy — liquefied petroleum gas | Per kilogramme | GHS 0.73 |
| Road Fund Levy — petrol, diesel and naphtha | Per litre | GHS 0.48 |
| Road Fund Levy — Marine Gas Oil | Per litre; Act 1145 effective 1 September 2025 | GHS 0.48 |
| Energy Fund Levy — petrol, diesel, fuel oil and naphtha | Per litre | GHS 0.01 |
| Energy Fund Levy — Marine Gas Oil | Per litre; Act 1145 effective 1 September 2025 | GHS 0.01 |
| Energy Fund Levy — kerosene | Per kilogramme in Act 1135 schedule; extended by Act 1145 | GHS 0.01 |
| Public Lighting Levy | Price per kWh of electricity charged to all consumer categories | 3% |
| National Electrification Scheme Levy | Price per kWh of electricity charged to all consumer categories | 2% |
Mineral royalty transition: the 2026 price-linked gold regime applies subject to its commencement rules and subsisting development agreements. GRA’s general information page may still display the former flat 5% summary; transaction files should use the applicable instrument and agreement for the period.
08 · Excise duty
Current excise-duty schedule for selected goods
Excise duty generally arises once at manufacture for home consumption or at importation. Product tariff classification, local-content percentage and the correct value base control the result.
| Excisable good | Basis | Rate |
|---|---|---|
| Mineral water | Ex-factory price; import valuation applies at entry | 20% |
| Aerated water | Ex-factory price; import valuation applies at entry | 20% |
| Non-alcoholic beer | Ex-factory price; import valuation applies at entry | 20% |
| Energy drinks | Ex-factory price; import valuation applies at entry | 20% |
| Other non-alcoholic drinks under headings 22.01 and 22.02 | Ex-factory price; import valuation applies at entry | 20% |
| Distilled or bottled water | Ex-factory price; import valuation applies at entry | 17.5% |
| Sachet water | Statutory schedule | 0% |
| Fruit and vegetable juices under heading 20.09 | Ex-factory price; import valuation applies at entry | 20% |
| Malt drink — under 50% local raw material | Ex-factory or CIF value | 20% |
| Malt drink — 50% to 70% local raw material | Ex-factory or CIF value | 12.5% |
| Malt drink — above 70% local raw material | Ex-factory or CIF value | 10% |
| Beer and stout — under 50% local raw material | Ex-factory or CIF value | 47.5% |
| Beer and stout — 50% to 70% local raw material | Ex-factory or CIF value | 32.5% |
| Beer and stout — above 70% local raw material | Ex-factory or CIF value | 10% |
| Cider | Ex-factory or CIF value | 47.5% |
| Wine | Ex-factory or CIF value | 45% |
| Distilled, rectified, blended or compounded spirits | Ex-factory or CIF value | 50% |
| Spirits for laboratory or drug manufacture | Qualifying use | 0% |
| Denatured spirits | Ex-factory or CIF value | 10% |
| Akpeteshie | Ex-factory value | 20% |
| Cigarettes and cigars | Ad valorem plus specific duty | 50% + GHS 0.28/stick |
| Negrohead | Specific duty | GHS 280/kg |
| Snuff and other tobacco | Specific duty | GHS 280/kg |
| Electronic-cigarette liquid | Ad valorem plus specific duty | 50% + GHS 0.50/ml |
| Electronic cigarettes and similar devices | Ex-factory or CIF value | 50% |
| Specified plastics under Chapters 39 and 63 | Ex-factory or CIF value | 5% |
| Specified textiles | Qualifying goods | 0% |
| Specified pharmaceuticals | Qualifying goods | 0% |
09 · Customs and imports
ECOWAS CET bands and import levies
Customs duty is determined from the HS code, origin, customs value and relief status. The 0%, 5%, 10%, 20% and 35% CET bands are not selectable rates.
| Band or charge | Base or scope | Rate |
|---|---|---|
| Essential social goods | ECOWAS Common External Tariff band | 0% |
| Basic necessities, raw materials, capital goods and specific inputs | CET band | 5% |
| Intermediate goods | CET band | 10% |
| Finished goods | CET band | 20% |
| Specific goods for economic development | CET band | 35% |
| African Union import levy | CIF value of imports from non-AU states | 0.2% |
| ECOWAS levy | CIF value of imports from non-ECOWAS states | 0.5% |
| Ghana EXIM levy | CIF value of selected non-petroleum imports | 0.75% |
| Examination fee | CIF value; used vehicles only | 1% |
| Special import levy | CIF value; statutory exclusions include petroleum products, fertilisers, machinery and equipment | 2% |
10 · SSNIT and pensions
Mandatory contribution rates and 2026 insurable-earnings limits
The employee and employer contribute 18.5% in total. The statutory split sends 13.5% to Tier 1 and 5% to the mandatory Tier 2 occupational scheme.
| Contribution or limit | Basis | Rate or amount |
|---|---|---|
| Employee pension contribution | Basic salary, subject to insurable-earnings limits | 5.5% |
| Employer pension contribution | Basic salary, subject to insurable-earnings limits | 13% |
| Total mandatory contribution | Employee plus employer | 18.5% |
| Tier 1 remittance to SSNIT | Portion of total contribution | 13.5% |
| Tier 2 occupational pension | Portion of total contribution | 5% |
| 2026 minimum insurable earnings | Per month from 1 January 2026 | GHS 587.80 |
| 2026 maximum insurable earnings | Per month from 1 January 2026 | GHS 69,000 |
| 2026 minimum Tier 1 contribution | 13.5% of minimum insurable earnings, rounded by SSNIT | GHS 79.40 |
| 2026 maximum Tier 1 contribution | 13.5% of maximum insurable earnings | GHS 9,315 |
11 · Transport and aviation
Vehicle Income Tax and airport tax
Commercial vehicle operators pay quarterly Vehicle Income Tax by class. Passenger airport tax varies by destination and class of travel.
Vehicle Income Tax
| Vehicle class | Period | Amount |
|---|---|---|
| A1 — tractor, power tiller or tanker | Quarterly | GHS 10 |
| A2 — taxi / private taxi | Quarterly | GHS 12 |
| A3 — specified car, forklift or recovery vehicle | Quarterly | GHS 15 |
| A4 — trotro up to 15 persons | Quarterly | GHS 16 |
| B1 — hiring saloon / caravan | Quarterly | GHS 80 |
| B2 — hiring 4×4 | Quarterly | GHS 120 |
| B3 — trotro up to 19 persons | Quarterly | GHS 20 |
| B4 — trotro, 20–23 persons | Quarterly | GHS 22 |
| B5 — trotro, 24–32 persons | Quarterly | GHS 30 |
| C1 — commuter bus up to 15 persons | Quarterly | GHS 20 |
| C2 — commuter bus, 16–19 persons | Quarterly | GHS 25 |
| C3 — Ford bus / commuter up to 23 persons | Quarterly | GHS 20 |
| C4 — tour vehicle up to 15 persons | Quarterly | GHS 80 |
| C5 — commuter bus up to 38 persons | Quarterly | GHS 40 |
| C6 — tour vehicle, 16–23 persons | Quarterly | GHS 100 |
| C7 — commuter bus, 39–45 persons | Quarterly | GHS 50 |
| C8 — tour vehicle, 24–38 persons | Quarterly | GHS 70 |
| C9 — tour vehicle above 45 persons | Quarterly | GHS 150 |
| C10 — commuter bus, 46 or more persons | Quarterly | GHS 60 |
| D1 — dry cargo under 2 tonnes; loaders/pickups 2–3.5 tonnes | Quarterly | GHS 35 |
| D2 — dry cargo 2–4 tonnes; tankers up to 2,000 gallons; sewage tankers, garbage trucks and cranes | Quarterly | GHS 64 |
| D3 — tankers above 2,000 gallons; graders and bulldozers | Quarterly | GHS 101 |
| D4 — dry cargo 4–7 tonnes | Quarterly | GHS 120 |
| D5 — single-axle tipper | Quarterly | GHS 80 |
| D6 — double-axle tipper | Quarterly | GHS 120 |
| D7 — articulated truck / timber vehicle | Quarterly | GHS 200 |
| D8 — 12–14 wheel tipper | Quarterly | GHS 150 |
| D9 — ambulance / hearse | Quarterly | GHS 22 |
| D10 — single-axle articulated vehicle | Quarterly | GHS 200 |
Airport tax
| Passenger category | Basis | Amount |
|---|---|---|
| Domestic passenger | Statutory airport tax | GHS 5 |
| Regional passenger within West Africa | Statutory airport tax | US$60 |
| Other international — economy | Statutory airport tax | US$100 |
| Other international — business | Statutory airport tax | US$150 |
| Other international — first class | Statutory airport tax | US$200 |
12 · Stamp duty
Fixed and ad valorem stamp-duty rates
The instrument, consideration, term and legal effect determine the duty. The rates below reflect the amended national schedule; exemptions and special instruments still require separate review.
| Instrument | Basis | Rate or amount |
|---|---|---|
| Agreement or memorandum of agreement | Fixed duty; statutory exemptions apply | GHS 18.00 |
| Appointment of a new trustee | Fixed duty | GHS 90.00 |
| Concession | Fixed duty | GHS 358.50 |
| Conveyance or transfer — consideration below GHS 10,000 | Value of consideration | 0.25% |
| Conveyance or transfer — GHS 10,000 to below GHS 50,000 | Value of consideration | 0.5% |
| Conveyance or transfer — GHS 50,000 or more | Value of consideration | 1% |
| Voluntary disposition inter vivos | Value as on a conveyance on sale | 0.25%–1% |
| Transfer of shrubs or trees | Monetary consideration or fixed minimum | 1% or GHS 358.50, whichever is greater |
| Copy or extract — other case | Fixed duty | GHS 35.85 |
| Declaration of trust concerning property | Fixed duty | GHS 71.70 |
| Deposit of title documents | Fixed duty | GHS 18.00 |
| Duplicate or counterpart | Fixed duty | GHS 18.00 |
| Indemnity | Fixed duty | GHS 35.85 |
| Lease for a definite term not exceeding 50 years | Rent for the term | 0.5% |
| Lease for a definite term exceeding 50 years | Rent for the term | 1% |
| Lease not otherwise described | Consideration | 1% |
| Memorandum of hypothecation / mining lease | Fixed duty | GHS 18.00 |
| Mortgage, bond or other principal security | Amount secured | 0.5% |
| Collateral, auxiliary or additional security | Amount secured | 0.25% |
| Transfer or assignment of mortgage, bond or security | Amount transferred, assigned or disposed of | 0.25% |
| Mineral lease | Natural-resources licence | GHS 896.30 |
| Offshore lease | Natural-resources licence | GHS 896.30 |
| Timber lease | Natural-resources licence | GHS 896.30 |
| Timber licence | Natural-resources licence | GHS 437.40 |
| Prospecting licence | Natural-resources licence | GHS 180.00 |
| Exclusive prospecting licence | Natural-resources licence | GHS 180.00 |
| Quarrying licence | Natural-resources licence | GHS 90.00 |
| Diamond digging licence | Natural-resources licence | GHS 90.00 |
| Lease under section 12(2)(c) of the Administration of Lands Act, 1962 | Natural-resources licence | GHS 18.00 |
| Power of attorney or similar instrument | Fixed duty; statutory exemptions apply | GHS 71.70 |
13 · Compliance calendar
Recurring filing and payment dates, interest and penalties
A filing date and a payment date can be separate obligations. Weekend, public-holiday, extension and assessment rules should be checked for the actual period.
Core deadlines
| Obligation | Period | Deadline |
|---|---|---|
| Employer PAYE return and payment | Monthly | 15th day of the following month |
| Withholding-tax statement and payment | Monthly | Within 15 days after month-end |
| Withholding VAT return and payment | Monthly | 15th day of the following month |
| VAT, NHIL and GETFund return and payment | Monthly | Last working day of the following month |
| VAT and levies on imported services | Monthly | 21st day of the following month |
| Excise-duty return | Monthly | 21st day of the following month |
| Communications Service Tax return and payment | Monthly | Last working day of the following month |
| Tax Stamp | Quarterly | 15 January, 15 April, 15 July and 15 October |
| Vehicle Income Tax | Quarterly | 15 January, 15 April, 15 July and 15 October |
| Annual individual income-tax return | Calendar-year taxpayer | Four months after year-end |
| Annual company income-tax return | Company accounting year | Four months after year-end |
| Company income-tax and GSL instalments | Company accounting year | By the end of the 3rd, 6th, 9th and 12th months |
| Company income-tax top-up | Company accounting year | Four months after year-end |
| Realisation of an asset or liability | Transaction return | Within 30 days after realisation |
Selected sanctions
| Default | Measure | Consequence |
|---|---|---|
| Late payment of tax | Interest at 125% of the statutory rate | Compounded monthly |
| Late filing — general return | GHS 500 plus GHS 10 for every day the failure continues | Currency-point basis |
| Late filing — Communications Service Tax | GHS 2,000 plus GHS 500 for every day the failure continues | Currency-point basis |
14 · Repealed and abolished charges
Taxes that should no longer be charged
Historical invoices, returns and commentary can continue to show old charges. The effective date matters when deciding whether a transaction belongs to the former or current regime.
| Tax or charge | Effective position | Current status |
|---|---|---|
| Electronic Transfer Levy (E-Levy) | Repealed effective 2 April 2025 | 0% / repealed |
| Emissions Levy | Repealed effective 2 April 2025 | 0% / repealed |
| Withholding tax on lottery and betting winnings | Removed effective 2 April 2025 | 0% |
| Withholding tax on purchases of unprocessed gold | Removed effective 2 April 2025 | 0% |
| COVID-19 Health Recovery Levy | Abolished from 1 January 2026 | 0% / abolished |
| VAT Flat Rate Scheme | Abolished from 1 January 2026 | Abolished |
| VAT on motor-vehicle insurance | Removed in 2025 | 0% |
15 · Official references
Legislation and official guidance
Use the controlling Act, legislative instrument, official notice or GRA administration page when a classification, effective date, exception or transaction amount is material.
- GRA — PAYEResident bands and employment rates
- Income Tax (Amendment) (No. 2) Act, 2023 (Act 1111)Enacted individual bands
- GRA — Personal Tax ReliefRelief values
- GRA — Modified Taxation SchemeSmall-taxpayer schemes
- GRA — VATAct 1151 rates and threshold
- Value Added Tax Act, 2025 (Act 1151)VAT, NHIL and GETFund rates; registration; reliefs; and 20% upfront import payment
- GRA — Corporate Income TaxCompany and sector rates
- Income Tax (Amendment) Act, 2023 (Act 1094)Capital gains, concessionary rates, benefit caps and loss rules
- GRA — Capital AllowanceAsset classes
- GRA — Withholding TaxDomestic withholding rates
- Income Tax (Amendment) Act, 2025 (Act 1134)Removal of gold from unprocessed-precious-mineral withholding
- GRA — Double-taxation relief practice noteTreaty rates and access
- Growth and Sustainability Levy Act, 2023 (Act 1095)Categories and bases
- Growth and Sustainability Levy (Amendment) Act, 2025 (Act 1131)2025 amendment and extension
- Growth and Sustainability Levy (Amendment) Act, 2026 (Act 1166) — Gazette copyEnacted amendment restoring the gold-mining GSL rate to 1%, consolidating mining and upstream oil and gas in Category B, and deleting Category BA
- GRA — Communications Service TaxCurrent 5% rate and monthly administration
- Minerals and Mining (Royalties) Regulations, 2025 (L.I. 2517) — Gazette copyGazetted schedule for non-small-scale gold, small-scale gold, lithium spodumene and seven flat-rate categories
- GHEITI — 2026 mineral royalty statement2026 gold sliding scale and agreement qualification
- Energy Sector Levies Act, 2025 (Act 1135)Energy-sector schedules
- Excise Duty (Amendment) (No. 2) Act, 2023 (Act 1108)Current excise schedule
- GRA — Customs tariffs and leviesECOWAS CET bands
- Stamp Duty (Amendment) Act, 2023 (Act 1109)Current stamp-duty schedule
- SSNIT — 2026 insurable earnings notice2026 minimum and maximum earnings
- GRA — Tax calendarRecurring filing dates
- GRA — Tax offences and penaltiesAdministrative sanctions
Frequently asked questions
Ghana tax-rate questions
What is the standard VAT rate in Ghana in 2026?
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.
What is Ghana’s general corporate income-tax rate?
The general company rate is 25%. Sector, location and incentive rules can produce a different rate.
What is the highest resident PAYE rate in Ghana?
The highest resident individual income-tax rate is 35%. The band schedule contains a published threshold overlap, which this page explains beside the table.
What is the current Communications Service Tax rate?
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.
What is the 2026 Growth and Sustainability Levy rate for gold mining?
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.
Can a treaty rate be applied automatically?
No. Establish treaty residence and entitlement, classify the payment under the relevant article, satisfy any applicable beneficial-ownership and other treaty conditions, and retain the required documentation.
Institutional publisher
TaxLawGH is MSL Business School’s Ghana tax education platform.
This reference is maintained for public tax and fiscal-policy education. It does not replace the applicable Act, legislative instrument, assessment, ruling or professional advice on a specific transaction.
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