TaxLawGHby MSL Business School
MSL Business SchoolGhana transport tax authority guide
Vehicle Income Tax in Ghana
The complete current rate table for Ghana Vehicle Income Tax, with every commercial-vehicle class, quarterly due dates, classification controls, digital payment and compliance evidence.
Published and prepared by MSL Business School through TaxLawGH, its tax and fiscal policy education platform.
MSL Business School vehicle income tax at a glance
MSL Business School Controlling framework
Commercial vehicle owners pay Vehicle Income Tax quarterly according to vehicle class.
The statutory payment dates are 15 January, 15 April, 15 July and 15 October. The amount depends on the vehicle’s use, passenger capacity, tonnage and prescribed class.
Classification comes before payment. A taxi, hiring car, trotro, commuter bus, tour vehicle and cargo truck can have different rates even where their physical appearance is similar.
Who pays and how classification works
The tax follows commercial operation and the prescribed vehicle category.
The person who owns a commercial vehicle is responsible for the Vehicle Income Tax assigned under Regulation 22.
Class depends on whether the vehicle operates as a taxi, hiring car, trotro, commuter or tour vehicle and on passenger capacity.
Dry cargo capacity, tanker size, axle configuration and specialised use determine the Class D category.
Registration, roadworthiness, operating use, passenger capacity, tonnage and prior VIT record should support the chosen class.
Do not classify by nickname alone: Use the legal description and actual commercial operation. “Bus”, “trotro” and “commuter” are not interchangeable rate labels.
Class A rates
Class A commercial vehicles
| Class and description | Annual rate | Quarterly rate |
|---|---|---|
| A1 — Tractor, power tiller and tanker | GHS 40 | GHS 10 |
| A2 — Taxi or private taxi | GHS 48 | GHS 12 |
| A3 — One-pound/Peugeot car, forklift, recovery or towing truck | GHS 60 | GHS 15 |
| A4 — Trotro up to 15 persons | GHS 64 | GHS 16 |
The annual figure equals four quarterly payments and is shown for reference; the collection cycle is quarterly.
Class B rates
Hiring cars and larger trotros
| Class and description | Annual rate | Quarterly rate |
|---|---|---|
| B1 — Hiring car: saloon or caravan | GHS 320 | GHS 80 |
| B2 — Hiring car: 4×4 | GHS 480 | GHS 120 |
| B3 — Trotro up to 19 persons | GHS 80 | GHS 20 |
| B4 — Trotro: 20–23 persons | GHS 88 | GHS 22 |
| B5 — Trotro: 24–32 persons and above | GHS 120 | GHS 30 |
B3 verification: The correct B3 quarterly rate is GHS 20: four quarters reconcile to the official GHS 80 annual rate.
Class C rates
Commuter and tour vehicles
| Class and description | Annual rate | Quarterly rate |
|---|---|---|
| C1 — Commuter up to 15 persons | GHS 80 | GHS 20 |
| C2 — Commuter: 16–19 persons | GHS 100 | GHS 25 |
| C3 — Ford bus/commuter up to 23 persons | GHS 80 | GHS 20 |
| C4 — Tour operator up to 15 persons | GHS 320 | GHS 80 |
| C5 — Commuter up to 38 persons | GHS 160 | GHS 40 |
| C6 — Tour operator: 16–23 persons | GHS 400 | GHS 100 |
| C7 — Commuter: 39–45 persons | GHS 200 | GHS 50 |
| C8 — Tour operator: 24–38 persons | GHS 280 | GHS 70 |
| C9 — Tour operator above 45 persons | GHS 600 | GHS 150 |
| C10 — Commuter: 46 persons and above | GHS 240 | GHS 60 |
Class D rates
Cargo, tankers, heavy equipment and specialised vehicles
| Class and description | Annual rate | Quarterly rate |
|---|---|---|
| D1 — Dry cargo below 2 tonnes; pay loader/pickup 2–3.5 tonnes | GHS 140 | GHS 35 |
| D2 — Dry cargo 2–4 tonnes; 2,000-gallon tanker; sewage tanker; garbage truck; crane | GHS 256 | GHS 64 |
| D3 — Tanker above 2,000 gallons; grader; bulldozer | GHS 404 | GHS 101 |
| D4 — Dry cargo 4–7 tonnes | GHS 480 | GHS 120 |
| D5 — Tipper truck, single axle | GHS 320 | GHS 80 |
| D6 — Tipper truck, double axle | GHS 480 | GHS 120 |
| D7 — Articulated trailer, 18 cubic metres; timber truck | GHS 800 | GHS 200 |
| D8 — Tipper truck, 12–14 wheels | GHS 600 | GHS 150 |
| D9 — Ambulance or motor hearse | GHS 88 | GHS 22 |
| D10 — Articulated truck trailer, single axle | GHS 800 | GHS 200 |
Payment and evidence
Pay by the quarterly date and preserve the digital record.
- 01Confirm the class
Use passenger capacity, tonnage, axle configuration and actual commercial operation.
- 02Confirm owner and vehicle
Match the taxpayer PIN, registration number and vehicle particulars.
- 03Pay the quarterly rate
Use the current GRA payment route, including the *222# VIT service where available.
- 04Obtain compliance evidence
Retain the digital VIT sticker or other current GRA acknowledgement and receipt for the vehicle and quarter.
- 05Display or produce as required
Meet the current enforcement requirement for the front windscreen or electronic verification process.
- 06Reconcile all four quarters
The year record should show the correct class and four payments or explain any lawful change in operation.
Changes, inactivity and errors
Do not assume a changed vehicle remains in the previous class.
Re-test the class where the seating, body, tonnage or commercial operation changes.
Update the taxpayer and vehicle record so future payments and enforcement attach to the correct owner.
Keep evidence and obtain the appropriate GRA treatment; inactivity does not automatically erase an assessed quarterly obligation.
Correct the vehicle record and payment allocation through the current GRA process rather than carrying an unexplained difference.
Other income-tax duties: VIT payment does not by itself answer every income-tax registration, record or annual-return obligation of the owner. Reconcile the vehicle business with the taxpayer’s full income-tax position.
Frequently asked questions
Vehicle Income Tax in Ghana questions
When is Vehicle Income Tax due in Ghana?
The quarterly due dates are 15 January, 15 April, 15 July and 15 October.
Who pays Vehicle Income Tax?
The person who owns a commercial vehicle pays the amount prescribed for the vehicle’s class.
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.
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.
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.
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.
Is VIT based only on passenger capacity?
No. Vehicle type, use, passenger capacity, tonnage and axle or equipment description can all determine the class.
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.
MSL Business School legal reference map
Primary authority and operative framework
- Income Tax Act, 2015 (Act 896), as amendedIncome tax on business income and authority for prescribed commercial-vehicle payments.
- Income Tax Regulations, 2016 (L.I. 2244), as amendedRegulation 22 and the Second Schedule commercial-vehicle classes and rates.
- Revenue Administration Act, 2016 (Act 915), as amendedRegistration, electronic payment, records, interest, penalties, assessments and enforcement.
Authority hierarchy: The legislation controls the tax result. Administrative guidance and the online portal explain current procedure; they do not create a rate, exemption, deduction 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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