TaxLawGHby MSL Business School
MSL Business SchoolGhana small-business tax authority guide
Tax Stamp in Ghana
A definitive guide to Ghana’s income Tax Stamp for specified self-employed persons: eligible activities, quarterly rate bands, statutory payment dates, evidence, annual filing and its place within modified taxation.
Published and prepared by MSL Business School through TaxLawGH, its tax and fiscal policy education platform.
MSL Business School Tax Stamp at a glance
MSL Business School Controlling framework
Tax Stamp is a quarterly income-tax payment for specified self-employed persons—not stamp duty or an excise stamp.
The statutory Tax Stamp rates range from GHS 3 to GHS 45 per quarter. The correct amount depends on the activity group—A, B or C—and the Commissioner-General’s classification of the business as large, medium, small or table-top.
Each payment is made on account of the taxpayer’s annual income-tax liability. It does not replace the annual income return or convert the payment into a final tax.
Who the schedule covers
The Third Schedule groups expressly listed self-employed activities into three categories.
Retail traders, susu collectors, drinking and chop-bar owners, bakeries and business centres.
Dressmakers and tailors; hairdressers, beauticians and barbers; listed artisans; non-vehicle hiring services; and qualifying freelance photographers.
Butchers, individual undertakers, corn and other millers, charcoal and firewood vendors, auto technicians, vulcanisers and alignment operators, shoe and equipment repairers, and traditional healers.
The statutory schedule permits other businesses determined through the prescribed legal process. Confirm classification before applying a rate by analogy.
Not every informal activity is automatically in the table: The named class, the size classification and the taxpayer’s modified-taxation eligibility must be confirmed. Professionals, multiple-business owners, partners and other excluded persons can fall under a different income-tax method.
Quarterly Tax Stamp rates
Apply the activity category first, then the business-size band.
| Activity category | Large | Medium | Small | Table-top |
|---|---|---|---|---|
| A | GHS 45 | GHS 30 | GHS 10 | GHS 3 |
| B | GHS 35 | GHS 20 | GHS 5 | GHS 3 |
| C | GHS 25 | GHS 15 | GHS 3 | GHS 3 |
These are quarterly amounts in the Third Schedule to L.I. 2244. The Commissioner-General administers the size classification; taxpayers should not self-select a lower band without confirmation.
Complete activity map
Use the statutory wording when assigning the activity group.
| Category | Activities |
|---|---|
| A | Retail traders; susu collectors; drinking and chop-bar owners; bakeries; business centres |
| B | Dressmakers and tailors; hairdressers, beauticians and barbers; artisans including masons, carpenters, plumbers, electricians, tilers, steel benders and labourers; non-vehicle hiring services; qualifying freelance photographers |
| C | Butchers; individual undertakers; corn and other millers; charcoal and firewood vendors; auto technicians; vulcanisers and alignment operators; shoe and equipment repairs; traditional healers |
Vehicle operators: Commercial vehicle owners are governed by the separate Vehicle Income Tax schedule, not this Tax Stamp table.
Excise stamps: Income Tax Stamp for self-employed persons is entirely different from the security stamps affixed to specified excisable goods.
Quarterly payment dates
The four dates are fixed by regulation 23.
| Quarterly instalment | Due on or before |
|---|---|
| First | 15 January |
| Second | 15 April |
| Third | 15 July |
| Fourth | 15 October |
Payment evidence: Current administrative channels can produce electronic or other payment evidence. Retain the tax account reference, receipt and any Tax Stamp issued; the regulation requires an issued stamp to be displayed conspicuously at the business premises.
Relationship with modified taxation
Tax Stamp sits inside the simplified income-tax architecture.
The modified-taxation framework permits qualifying resident individuals with very small businesses to pay fixed instalments. Tax Stamp is the prescribed evidence for the listed classes under regulation 23.
A qualifying taxpayer above the PTI boundary may instead be taxed at the statutory turnover rate and should not assume the Tax Stamp amount settles that liability.
Where this method applies, taxable profit is calculated using the permitted cash-basis adjustments rather than the fixed Tax Stamp table.
A taxpayer outside modified taxation calculates business income under the ordinary rules and pays through estimates, instalments and assessment.
Classification before payment: Confirm the taxpayer’s current GRA obligation. Buying a low-value Tax Stamp does not override the eligibility limits and exclusions in the Income Tax Act.
Annual return and reconciliation
Quarterly stamps must be reconciled with the annual income-tax position.
- 01Register correctly
Use the Ghana Card PIN or other legally valid taxpayer identifier and ensure the correct business activity is recorded.
- 02Confirm the category and size
Obtain the administered A, B or C activity group and large, medium, small or table-top classification.
- 03Pay each quarter
Make the scheduled payment by 15 January, 15 April, 15 July and 15 October.
- 04Retain and display evidence
Keep every receipt and electronic record and display any stamp issued as required.
- 05File the annual income return
A calendar-year individual ordinarily files by 30 April following the year, unless a current statutory exception applies.
- 06Reconcile the account
Treat the four Tax Stamp payments as payments on account when determining the final annual liability or overpayment.
Not final tax: Regulation 23 expressly states that the payment does not relieve the person from the annual-return obligation.
Evidence file
Keep enough information to prove both eligibility and payment.
Ghana Card PIN, contact details, digital address, business location and activity description.
The GRA or MTS record showing activity category, size band and applicable tax method.
Quarter, amount, payment reference, receipt and account posting for all four instalments.
Daily or periodic sales and expense records supporting the annual return and any change of modified-taxation category.
Frequently asked questions
Tax Stamp in Ghana questions
What is Ghana Tax Stamp?
It is evidence of quarterly income-tax payments made by specified classes of self-employed persons under regulation 23 of L.I. 2244.
How much is Tax Stamp in Ghana?
The statutory quarterly amounts range from GHS 3 to GHS 45, depending on activity category and business-size classification.
When is Tax Stamp paid?
The quarterly dates are 15 January, 15 April, 15 July and 15 October.
Is Tax Stamp a final tax?
No. Each payment is on account and does not remove the annual income-return obligation.
When is the annual return due?
An individual using a calendar-year basis ordinarily files within four months after year-end, which is 30 April, unless a statutory exception applies.
Who falls in Category A?
Retail traders, susu collectors, drinking and chop-bar owners, bakeries and business centres are the listed Category A activities.
Who falls in Category B?
The category includes dressmakers and tailors, hairdressers and barbers, listed artisans, non-vehicle hiring services and qualifying freelance photographers.
Who falls in Category C?
The category includes butchers, individual undertakers, millers, charcoal and firewood vendors, auto technicians, vulcanisers, repairers and traditional healers.
Is Tax Stamp the same as excise tax stamp?
No. Income Tax Stamp evidences a self-employed person’s income-tax payment. Excise tax stamps are security marks affixed to specified goods.
Can a taxpayer choose any rate band?
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.
MSL Business School legal reference map
Primary authority and operative framework
- Income Tax Act, 2015 (Act 896), as amendedModified taxation, quarterly instalments, annual income returns and business-income framework.
- Second Schedule to Act 896, as amendedEligibility and computation rules for presumptive taxation and modified cash basis.
- Income Tax Regulations, 2016 (L.I. 2244), regulation 23Quarterly Tax Stamp obligation, payment dates, issuance, display, identification and payment-on-account treatment.
- Third Schedule to L.I. 2244Category A, B and C activities and the GHS 3 to GHS 45 quarterly rate table.
- Revenue Administration Act, 2016 (Act 915), as amendedRegistration, returns, payments, records, interest, penalties, assessments and objections.
Authority hierarchy: The legislation controls the legal obligation. Administrative guidance and digital channels explain current procedure but do not create a rate, exemption or deadline.
Institutional publisher
TaxLawGH is MSL Business School's Ghana tax education platform.
This guide forms part of MSL Business School's public tax and fiscal policy education work. MSL publishes TaxLawGH to make Ghana's tax law accurate, understandable and useful to taxpayers, employers, practitioners, students and policy professionals.
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