TaxLawGH by MSL Business School
This calculator is maintained as an interactive online resource. Use https://www.taxlawgh.com/ghana-withholding-tax-calculator for the current calculator and calculation workings.
Ghana tax deducted at source
Ghana withholding tax calculator
Calculate domestic income-tax withholding and, where applicable, VAT withholding. The result keeps the payment base, invoice taxes, WHT, WHVAT and net payment separate.
Preparing the Ghana Withholding Tax Calculator…
Current calculator03 of 08 · Withholding tax
Ghana payroll calculation
PAYE and take-home pay
Build the result from salary, allowances, bonus, overtime, benefits in kind, statutory SSNIT, personal reliefs and other deductions. Use gross-to-net or solve backwards from a target take-home amount.
| Resident monthly band | Rate | Cumulative upper point |
|---|---|---|
| First GHS 490 | 0% | GHS 490 |
| Next GHS 110 | 5% | GHS 600 |
| Next GHS 130 | 10% | GHS 730 |
| Next GHS 3,166.67 | 17.5% | GHS 3,896.67 |
| Next GHS 16,000 | 25% | GHS 19,896.67 |
| Next GHS 30,520 | 30% | GHS 50,416.67 |
| Balance | 35% | No upper limit |
Technical guides: Ghana PAYE rates and rules · How PAYE is calculated · PAYE filing and payment
Ghana VAT calculation
VAT and statutory levies
Move in either direction between a taxable value and a tax-inclusive invoice. Add CST and Tourism Levy where the transaction legally attracts them.
Technical guides: Ghana VAT rates and rules · VAT invoices · Exempt, zero-rated and relief supplies
Ghana withholding calculation
Income-tax withholding and VAT withholding
Select the recipient and payment category, identify the invoice basis, and separate income-tax WHT from the distinct 7% VAT-withholding mechanism.
Review the complete domestic and treaty rate tables, final/non-final treatment and exclusions.
2026 social-security calculation
SSNIT and Tier 2 contributions
Calculate the employee deduction, employer contribution, SSNIT remittance and Tier 2 allocation from monthly basic salary using the official 2026 minimum and maximum insurable earnings.
Technical guide: Ghana pensions and retirement tax
Act 766 pension calculation
SSNIT old-age pension estimate
Estimate the Tier 1 monthly pension from the average of the member's best three annual salaries, contribution months and retirement age.
2026 Ghana tax calendar
Compliance deadline finder and annual calendar
Find one statutory date or build the complete 2026 tax calendar, including monthly obligations, annual filings, quarterly levies and company-year-end deadlines.
Technical guide: Ghana tax deadlines
Revenue Administration Act calculation
Late-payment interest and late-filing penalty
Calculate statutory late-payment interest with automatic historical Bank of Ghana rates and monthly compounding, or calculate the fixed-plus-daily late-filing penalty.
Technical guide: Ghana tax penalties and interest
Ghana capital allowance calculation
Capital allowance schedule
Use a quick pool calculation or build an advanced asset register with first-year prorating, individual vehicle restrictions, disposals, repairs and CSV import.
| Class or operation | Rate | Method |
|---|---|---|
| Class 1 — computers and data-handling equipment | 40% | Reducing balance |
| Class 2 — vehicles, plant and qualifying machinery | 30% | Reducing balance |
| Class 3 — office equipment, furniture and other assets | 20% | Reducing balance |
| Class 4 — buildings and permanent structures | 10% | Straight line |
| Class 5 — intangible assets | 1 ÷ useful life | Straight line |
| Petroleum and mineral operations | 20% | Specialised straight-line rules |
Technical guide: Ghana capital allowances
Calculation method and legal scope
How this Ghana withholding calculation works
The rate depends first on the recipient's residence and the legal classification of the payment. The calculator therefore requires both inputs before applying a domestic rate.
For relevant resident contracts, the statutory threshold is tested against the aggregate contract value entered, not merely the amount of one instalment.
VAT withholding is distinct from income-tax withholding. When the payer is an appointed VAT withholding agent, the result identifies the 7% withholding from taxable output value separately from income-tax WHT.
Other TaxLawGH calculators
Income Tax Act, 2015 (Act 896), as amended, applied by recipient residence and payment classification.
Value Added Tax Act, 2025 (Act 1151), applied only where an appointed agent and qualifying transaction are identified.
The calculator tests the relevant resident contract threshold using the aggregate contract value supplied by the user.
The result uses domestic rates. Any treaty rate depends on the applicable agreement, article, payment classification, facts and administrative route.
Frequently asked questions
Using the Ghana Withholding Tax Calculator
Which Ghana withholding rate does the calculator use?
It selects the domestic rate from the recipient residence and payment category entered. A wrong classification can produce a wrong result, so identify the payment before calculating.
Does the calculator apply double tax treaty rates?
No. Treaty entitlement is agreement- and article-specific and depends on the payment, the recipient's facts and the applicable administrative process.
How does the GHS 2,000 contract threshold work in the calculator?
For a relevant resident contract, the calculator tests the aggregate contract value entered. It does not treat each instalment as a separate contract merely because payments are split.
What is VAT withholding?
It is a separate VAT collection mechanism. An appointed withholding agent withholds 7% of the taxable output value for a qualifying transaction; it is not a substitute for income-tax WHT.
Can the result show the supplier's net payment?
Yes. Where an invoice basis is selected, the working separates invoice taxes, income-tax withholding, VAT withholding and the resulting net payment.