Nomad Watch
Notifications
Loading…
View all notifications
Log in / Join free
GH

Ghana

Western Africa GHS

GH · GHA · #80 · 14 cities

Nomad score 51/100 Compare
Top income tax 35.0% Worldwide system
Corporate tax 25.0%
VAT 15.0% standard rate
Tax residency 183 days 19 tax treaties

Ghana tax profile

Data year: 2026

Tax system
Worldwide Residents are taxed on worldwide employment, business and investment income. Non-residents pay tax on Ghana-source income only (generally 25% on employment and business income). Employment income earned abroad may be exempt when the employee is present outside Ghana for more than 183 days in the year and is employed by a non-resident employer or by a resident employer.
Top PIT rate
35.0%
Corporate tax rate
25.0%
VAT
15.0%
Capital gains tax
25.0% Gains from realising chargeable assets are included in income; residents may elect to tax investment gains at a flat 25% instead of the graduated rates. Gains on listed securities are 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
19
Tax authority: Ghana Revenue Authority (GRA) Website

Income tax brackets

Personal income
Personal income brackets
Bracket min Bracket max Rate USD equivalent
GHS 0 GHS 7,056 0.0% --
GHS 7,056 GHS 8,016 5.0% --
GHS 8,016 GHS 9,216 10.0% --
GHS 9,216 GHS 44,016 17.5% --
GHS 44,016 GHS 236,016 25.0% --
GHS 236,016 GHS 600,000 30.0% --
GHS 600,000 and above 35.0% --
Local currency: GHS

Tax residency

Days threshold
183 days
Residency rules
Resident if present in Ghana for 183+ days in any 12-month period, or has a permanent home in Ghana (subject to exceptions for citizens with a permanent home outside Ghana), or is a Ghanaian citizen temporarily abroad for not more than 365 continuous days with a permanent home in Ghana. Government employees posted abroad remain resident.
Exit tax
No
CFC rules
No

Filing information

Fiscal year
01-01 – 12-31
Filing deadline
April 30
Employers withhold PAYE monthly and remit by the 15th of the following month. Employees and employers file annual returns by 30 April after the calendar year.

Sources

Change history

    • Brackets updated

    Refreshed for 2026 — `verified`, `data_year`, PIT brackets (Act 1178), VAT editor notes (Act 1151 / COVID levy repeal), sources, residency and filing prose; `treaty_count` 12→19 (https://taxsummaries.pwc.com/ghana/corporate/withholding-taxes) (https://gra.gov.gh/wp-content/uploads/2026/09/Amendments-To-The-Income-Tax-2015-Act-896_Updated-1.pdf).

Related

Continue exploring Ghana

Free views Sign up free