🇬🇭 Ghana Tax Guide - Income Tax, Corporate Tax & Special Regimes
🇬🇭 Ghana
GH / GHA #80
Nomad Score
52.0
Cities
14
Currency
GHS
🇬🇭 GHANA TAX PROFILE
Data year: 2025
Tax System
Worldwide
Worldwide income taxation for residents. Non-residents taxed on Ghana-sourced income only.
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.
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