Top income tax
35.0%
Worldwide system
Corporate tax
25.0%
VAT
15.0%
standard rate
Tax residency
183 days
12 tax treaties
Ghana tax profile
Data year: 2025
- Tax system
- Worldwide Worldwide income taxation for residents. Non-residents taxed on Ghana-sourced income only.
- Top PIT rate
- 35.0%
- Corporate tax rate
- 25.0%
- VAT
- 15.0%
- Capital gains tax
- 25.0% Capital gains on disposal of chargeable assets taxed at 25%. Gains on listed securities exempt.
- Social security (employee)
- 5.5%
- Social security (employer)
- 13.0%
- Dividend withholding
- 8.0%
- Interest withholding
- 8.0%
- Royalty withholding
- 15.0%
- Treaty count
- 12
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present in Ghana for 183+ days in a 12-month period, or has a permanent home in Ghana, or is a citizen employed abroad by the Ghana government.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 30
Sources
- PwC Worldwide Tax Summaries - Ghana (accessed Mar 23, 2026) PIT, CIT, VAT, withholding rates