- Income tax brackets updated
Refreshed for 2026 — verification date, data year, PIT brackets (Act 1178), VAT notes (Act 1151 / COVID levy repeal), sources, residency and filing descriptions; treaty count 12→19 (taxsummaries.pwc.com) (gra.gov.gh).
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
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| 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% |
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
Sources
- GRA — Income Tax (Amendment) Act 2026 (Act 1178) (accessed Oct 9, 2026) Resident PIT bands effective 1 September 2026
- GRA — VAT reforms 2026 (accessed Oct 9, 2026) 15% VAT, 2.5% NHIL and GETFund; COVID levy repealed; levy base aligned from 1 January 2026
- PwC Worldwide Tax Summaries — Ghana (accessed Oct 9, 2026) PIT, CIT, VAT, withholding, social security, residency, CGT election, filing
- Deloitte Ghana Tax Highlights 2025 (accessed Oct 9, 2026) Cross-check headline rates and residency tests