TaxLawGHby MSL Business School
MSL Business SchoolIndustry levies and general taxes
Ghana Tourism, Gaming and Transport Tax Centre
Navigate Ghana tourism levy, gaming tax, vehicle-related taxes, VAT, PAYE and withholding obligations.
Researched and explained by MSL Business School through TaxLawGH.
Research method
Reach the legal conclusion through a traceable evidence chain.
Begin with the exact activity and transaction, test any special sector regime, and then apply the general tax and administrative rules that remain relevant.
Identify the legal person, residence, business form and regulatory status.
Locate the supply, payment, asset, import or regulated activity within the sector.
Test any dedicated fiscal regime, levy, exemption or special procedure.
Apply income tax, VAT, withholding and administration rules that remain relevant.
Test source, permanent establishment, treaty and transfer-pricing issues where connected.
Keep the contracts, invoices, permits, customs, payroll and tax records needed for the conclusion.
Issue map
Start with the question, then open the full legal route.
The matrix prevents a sector, treaty or procedural label from replacing the classification work required by the law.
| Issue route | Question it resolves | Primary authority path | Evidence carried here |
|---|---|---|---|
| Tourism levyOpen guide | Levy scope and administration. | Act 817; L.I. 2185 | 3 verified records selected |
| Gaming taxOpen guide | Operator taxation and current winnings treatment. | Act 896; Act 1134; Act 915 | 3 verified records selected |
| Vehicle income taxOpen guide | Income-tax route for qualifying transport activity. | Act 896; Act 915; L.I. 2244 | 8 verified records selected |
| VATOpen guide | General VAT rules for taxable supplies. | Act 1151; Act 915; L.I. 2243; Acts 581 and 852 | 3 verified records selected |
| PAYEOpen guide | Employment withholding and calculation. | Act 896; Act 1111; Act 915; L.I. 2244; Act 766 | 3 verified records selected |
| Withholding taxOpen guide | Withholding on relevant payments. | Act 896; Act 915; L.I. 2244; applicable treaty where engaged | 3 verified records selected |
Primary legal spine
Connected instruments recorded in the TaxLawGH Citator.
Inclusion means the instrument is connected to at least one route in this centre. It does not by itself establish that every provision applies to every transaction.
| Instrument | Jurisdiction | Connected TaxLawGH routes | Citator record |
|---|---|---|---|
| Ghana's bilateral double taxation agreements in force | Ghana | ghana withholding tax | GH-LAW-028 |
| ECOWAS Supplementary Act on the avoidance of double taxationA/SA.6/12/18 | ECOWAS | ghana withholding tax | GH-LAW-001 |
| Income Tax (Amendment) Act, 2023Act 1094 | Ghana | ghana capital gains tax, ghana employment benefits tax, ghana free zones tax | GH-LAW-036 |
| Income Tax (Amendment) (No. 2) Act, 2023Act 1111 | Ghana | ghana bonus overtime tax, ghana paye, ghana paye calculation | GH-LAW-007 |
| Income Tax (Amendment) Act, 2025Act 1134 | Ghana | ghana gaming tax, ghana tax deadlines, ghana tax rates | GH-LAW-046 |
| Value Added Tax Act, 2025Act 1151 | Ghana | ghana 2026 mid year budget review, ghana charitable ngo tax, ghana customs import duties | GH-LAW-009 |
| Ghana Education Trust Fund Act, 2000Act 581 | Ghana | ghana nhil getfund levy, ghana tax laws, ghana tax rates | GH-LAW-011 |
| National Pensions Act, 2008Act 766 | Ghana | ghana paye, ghana paye calculation, ghana pensions retirement tax | GH-LAW-016 |
| Tourism Act, 2011Act 817 | Ghana | ghana tax laws, ghana tourism levy | GH-LAW-054 |
| National Health Insurance Act, 2012Act 852 | Ghana | ghana nhil getfund levy, ghana tax laws, ghana tax rates | GH-LAW-017 |
| Income Tax Act, 2015Act 896 | Ghana | ghana 2026 mid year budget review, ghana bonus overtime tax, ghana capital allowance | GH-LAW-021 |
| Revenue Administration Act, 2016Act 915 | Ghana | ghana 2026 mid year budget review, ghana bonus overtime tax, ghana capital allowance | GH-LAW-022 |
| Tourism (Levy) Regulations, 2012L.I. 2185 | Ghana | ghana tourism levy | GH-LAW-058 |
| Value Added Tax Regulations, 2016L.I. 2243 | Ghana | ghana nhil getfund levy, ghana retail vat scheme, ghana vat | GH-LAW-029 |
| Income Tax Regulations, 2016L.I. 2244 | Ghana | ghana bonus overtime tax, ghana capital allowance, ghana corporate income tax | GH-LAW-030 |
Proposition-level evidence
Verified answers, grouped by their source guide.
Each answer retains its Fact Registry identifier, authority label and source-guide route. Open the guide before applying an answer to facts that may engage an exception, amendment or different period.
Ghana Tourism Levy · 3 records
Are existing taxes included in the Tourism Levy base?
No. L.I. 2185 requires existing taxes charged and collected to be disregarded when the Tourism Levy is calculated.
Authority: Tourism Act, 2011 (Act 817); Tourism (Levy) Regulations, 2012 (L.I. 2185)
How long must Tourism Levy transaction records be kept?
At least five years after the end of the calendar year in which the record was created, and longer if the Authority directs.
Authority: Tourism Act, 2011 (Act 817); Tourism (Levy) Regulations, 2012 (L.I. 2185)
What is the Ghana Tourism Levy rate?
The statutory rate is one percent on covered goods and services consumed by patrons of tourism enterprises.
Authority: Tourism Act, 2011 (Act 817); Tourism (Levy) Regulations, 2012 (L.I. 2185)
Ghana Gaming and Lottery Tax · 3 records
Can negative GGR be carried forward?
GRA's published method permits monthly negative GGR to be carried forward against later positive GGR, subject to records and verification.
Authority: Income Tax Act, 2015 (Act 896); Income Tax (Amendment) Act, 2025 (Act 1134); Revenue Administration Act, 2016 (Act 915)
Does Ghana still impose 10% withholding tax on betting or lottery winnings?
No. Act 1134 removed the player-winnings withholding tax in 2025.
Authority: Income Tax Act, 2015 (Act 896); Income Tax (Amendment) Act, 2025 (Act 1134); Revenue Administration Act, 2016 (Act 915)
Is a gaming licence the same as tax compliance?
No. Licensing and tax obligations are separate.
Authority: Income Tax Act, 2015 (Act 896); Income Tax (Amendment) Act, 2025 (Act 1134); Revenue Administration Act, 2016 (Act 915)
Vehicle Income Tax in Ghana · 8 records
Does paying VIT replace an annual income tax return?
Not automatically. The owner must still meet any registration, record and annual-return obligations that apply to the full business and taxpayer profile.
Authority: Income Tax Act, 2015 (Act 896)
How can VIT be paid?
GRA currently publishes *222# as a mobile payment channel for Vehicle Income Tax, together with its other authorised payment processes.
Authority: Income Tax Act, 2015 (Act 896)
How much is VIT for a hiring 4×4?
Class B2 has an annual rate of GHS 480 and a quarterly rate of GHS 120.
Authority: Income Tax Act, 2015 (Act 896)
How much is VIT for a taxi?
Class A2 taxis and private taxis have an annual rate of GHS 48 and a quarterly rate of GHS 12.
Authority: Income Tax Act, 2015 (Act 896)
Is VIT based only on passenger capacity?
No. Vehicle type, use, passenger capacity, tonnage and axle or equipment description can all determine the class.
Authority: Income Tax Act, 2015 (Act 896)
What is the B3 trotro quarterly rate?
The B3 rate for a trotro up to 19 persons is GHS 20 per quarter, reconciling to GHS 80 annually.
Authority: Income Tax Act, 2015 (Act 896)
When is Vehicle Income Tax due in Ghana?
The quarterly due dates are 15 January, 15 April, 15 July and 15 October.
Authority: Income Tax Act, 2015 (Act 896)
Who pays Vehicle Income Tax?
The person who owns a commercial vehicle pays the amount prescribed for the vehicle’s class.
Authority: Income Tax Act, 2015 (Act 896)
Value Added Tax in Ghana · 3 records
Are the former 3% and 5% VAT Flat Rate Schemes still in force?
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.
Authority: Value Added Tax Act, 2025 (Act 1151); National Health Insurance Act, 2012 (Act 852), as amended; Ghana Education Trust Fund Act, 2000 (Act 581), as amended; Revenue Administration Act, 2016 (Act 915), as amended
How do I calculate VAT on GHS 1,000?
VAT is GHS 150, NHIL is GHS 25 and GETFund Levy is GHS 25. The tax-inclusive total is GHS 1,200.
Authority: Value Added Tax Act, 2025 (Act 1151); National Health Insurance Act, 2012 (Act 852), as amended; Ghana Education Trust Fund Act, 2000 (Act 581), as amended; Revenue Administration Act, 2016 (Act 915), as amended
How do I remove VAT from a tax-inclusive price?
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.
Authority: Value Added Tax Act, 2025 (Act 1151); National Health Insurance Act, 2012 (Act 852), as amended; Ghana Education Trust Fund Act, 2000 (Act 581), as amended; Revenue Administration Act, 2016 (Act 915), as amended
How Ghana PAYE is calculated · 3 records
Do personal reliefs reduce PAYE?
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.
Authority: Income Tax Act, 2015 (Act 896); Income Tax (Amendment) (No. 2) Act, 2023 (Act 1111); National Pensions Act, 2008 (Act 766)
How are cash allowances treated in a PAYE calculation?
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.
Authority: Income Tax Act, 2015 (Act 896); Income Tax (Amendment) (No. 2) Act, 2023 (Act 1111); National Pensions Act, 2008 (Act 766)
How does a non-cash benefit affect take-home pay?
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.
Authority: Income Tax Act, 2015 (Act 896); Income Tax (Amendment) (No. 2) Act, 2023 (Act 1111); National Pensions Act, 2008 (Act 766)
Withholding Tax in Ghana · 3 records
Can a tax treaty reduce Ghana withholding tax?
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.
Authority: Income Tax Act, 2015 (Act 896), as amended; Ghana's bilateral double taxation agreements in force; ECOWAS Supplementary Act on the avoidance of double taxation (A/SA.6/12/18); Revenue Administration Act, 2016 (Act 915), as amended
Does Ghana still withhold tax on lottery winnings or unprocessed gold?
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.
Authority: Income Tax Act, 2015 (Act 896), as amended; Ghana's bilateral double taxation agreements in force; ECOWAS Supplementary Act on the avoidance of double taxation (A/SA.6/12/18); Revenue Administration Act, 2016 (Act 915), as amended
How does a non-resident obtain a Ghana treaty withholding rate?
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.
Authority: Income Tax Act, 2015 (Act 896), as amended; Ghana's bilateral double taxation agreements in force; ECOWAS Supplementary Act on the avoidance of double taxation (A/SA.6/12/18); Revenue Administration Act, 2016 (Act 915), as amended
Withholding tax filing in Ghana · 1 records
Do I file a withholding return if no tax was withheld?
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.
Authority: Income Tax Act, 2015 (Act 896)
Judicial authority
Cases with a direct subject connection.
The holding shown is the verified Case Library summary. Later appellate history, the material facts and the law for the disputed period remain essential.
Maersk Drillship IV Singapore Pte Ltd v Commissioner-General, Ghana Revenue Authority
The Court of Appeal sustained tax on profits attributed to Maersk's Ghana permanent establishment, but this result was set aside by the Supreme Court in 2025.
Read the case recordMaersk Drillship IV Singapore v Commissioner-General, Ghana Revenue Authority
A 3–2 Supreme Court majority enforced the project-specific petroleum agreement and treated the 5% withholding as final for Maersk's covered drilling income.
Read the case recordJohn Deporres Ayimbire v Attorney-General & Ghana Revenue Authority
The Supreme Court rejected a constitutional challenge to integrating the former customs service into the GRA; it was not a taxpayer-assessment case.
Read the case recordKwasi Afrifa v Ghana Revenue Authority & Attorney-General
The Supreme Court rejected a broad constitutional challenge to Act 915, including attacks on the Commissioner-General's administrative powers, tax penalties and the taxpayer's civil burden of proof.
Read the case recordBeiersdorf Ghana Limited v Commissioner-General, Ghana Revenue Authority
The Court of Appeal treated Beiersdorf's appeal as competent and allowed its royalty deduction under Act 896, while preserving withholding tax on the payments.
Read the case recordFan Milk Ghana Limited v Commissioner-General, Ghana Revenue Authority
The Court of Appeal held that Fan Milk's month-end volume incentives were commissions to sales agents, not cash discounts, and therefore attracted withholding tax.
Read the case recordRepublic v Ghana Revenue Authority, Ex parte D.M. Kojo Trading Enterprise
A GRA garnishment notice was null because the taxpayer had not first been served with the assessment and afforded the statutory process and natural justice.
Read the case recordOrica Ghana Limited v Commissioner-General, Ghana Revenue Authority
The Court of Appeal affirmed that Orica's manufacture, transport and delivery of explosives formed one business and upheld authenticated photocopied VAT relief orders.
Read the case recordFrequently asked questions
Using this sector centre
What does the Ghana Tourism, Gaming and Transport Tax Centre do?
It maps the sector's likely special rules and the general taxes and procedures that may still apply.
Does every business in the sector have the same treatment?
No. Entity, licence, residence, transaction, payment, asset and period can change the result.
How are the propositions verified?
Every displayed answer retains its Fact Registry record, authority labels and source-guide route.
Why must the general law still be checked?
A sector-specific regime displaces or modifies a general rule only to the extent the applicable legislation provides.