Ghana (GH)
Ghana is one of West Africa's most attractive expat bases: English-speaking, politically stable, culturally warm and increasingly connected to the global African diaspora.
2026 Annual Changes — Ghana
Updated thresholds, benefits, and regulatory changes effective this year.
Key 2026 Ghana changes for expats: National Daily Minimum Wage increased 9% to GHS 21.77; the COVID-19 Health Recovery Levy abolished from 1 January under the new Value Added Tax Act, 2025 (Act 1151); VAT registration threshold raised from GH¢200,000 to GH¢750,000; SSNIT Tier 1 contribution cap raised to GHS 69,000/month; and the Free Primary Healthcare Programme launched April 2026.
Key Changes for 2026
| Category | 2026 Value | Previous | Effective Date |
|---|---|---|---|
| Minimum Wage National Daily Minimum Wage increased 9% effective 1 January 2026. | GHS 21.77/day (approximately GHS 587/month based on 27-day working month) | GHS 19.97/day | 2026-01-01 |
| VAT — Effective Rate and COVID Levy Abolition COVID-19 Health Recovery Levy (1%) abolished under the COVID-19 Health Recovery Levy Repeal Act, 2025. Standard VAT rate is 15%; combined with NHIL (2.5%) and GETFund Levy (2.5%), the total effective tax on standard-rated supplies remains 20%. | 15% VAT + 2.5% NHIL + 2.5% GETFund Levy = 20% effective rate on standard-rated goods and services. COVID levy: 0% (abolished from 1 January 2026). | 20% effective (included 1% COVID levy on top) | 2026-01-01 |
| VAT Registration Threshold VAT registration threshold raised under the Value Added Tax Act, 2025 (Act 1151), reducing compliance burden for smaller businesses. | GH¢750,000 annual taxable turnover (mandatory VAT registration threshold) | GH¢200,000 | 2026-01-01 |
| Personal Income Tax — Brackets Ghana PIT brackets for resident employees for 2026; rates are applied on annual income above the GHS 5,880 tax-free threshold. | First GHS 5,880/year: 0%. Next GHS 1,320: 5%. Next GHS 1,560: 10%. Next GHS 38,000: 17.5%. Next GHS 192,000: 25%. Next GHS 366,240: 30%. Above GHS 605,000/year: 35%. Non-residents: flat 25% on Ghana-source income. | — | 2026 |
| SSNIT — Tier 1 Contributions Mandatory SSNIT Tier 1 (basic national social security) contribution rates; monthly contribution cap raised to GHS 69,000 for 2026. | Employee (Tier 1): 5.5% of gross salary. Employer (Tier 1): 13% of gross salary. Total Tier 1: 18.5%. Monthly contribution cap: GHS 69,000 gross salary. | Cap was GHS 61,000/month (2025) | 2026-01-01 |
| SSNIT — Tier 2 (Mandatory Occupational) Tier 2 occupational pension contributions maintained; managed by licensed trustees. | Employee (Tier 2): 5% of gross salary. Employer (Tier 2): 5% of gross salary. Total Tier 2: 10%. Register scheme with NPRA (National Pensions Regulatory Authority). | — | 2026 |
| Tax Filing Deadline Personal income tax returns for 2025 income due by 30 April 2026. | 30 April 2026 for 2025 PIT returns. File via GRA online portal (taxpayer.gra.gov.gh). Monthly PAYE remittances: due by the 15th of the following month. | — | 2026-04-30 |
| Free Primary Healthcare Programme Free Primary Healthcare Programme launched in 150 initially underserved districts, with ID or active NHIS linkage required for access. | Covers primary screenings, maternal and child health, immunisation, and treatment of common illnesses in participating facilities. Active Ghana Card or NHIS card required for registration. | — | 2026-04-15 |
| Public Holidays — Constitution Day An additional special public holiday was declared for Friday 9 January 2026. | Extra observed day: 9 January 2026 (Constitution Day observed) | — | 2026-01-09 |
| Work Permits Ghana Immigration Service work permit processing continues. Quota-based system applies for most foreign workers. | Complete applications targeted at 2 weeks; referral cases can take 2–3 months. Work permits issued by Ghana Immigration Service (gis.gov.gh). Employer must hold a valid quota allocation before applying. | — | 2026 |
January Checklist
Actions to take each January when new rates take effect.
- 1
Update payroll to GHS 21.77/day minimum wage for any staff on minimum wage.
- 2
Review VAT invoices and accounting settings for 2026: COVID levy removed; effective rate is now 20% (15% + 2.5% NHIL + 2.5% GETFund).
- 3
Confirm SSNIT Tier 1 deductions are using the new GHS 69,000 contribution cap.
- 4
File 2025 personal income tax return by 30 April 2026 via GRA portal.
- 5
Check work permit and residence permit expiry dates; calendar 90-day renewal reminders.
- 6
Download SSNIT and GRA statements for the prior year.
Where to Track Annual Changes
-
Ghana Revenue Authority — gra.gov.gh — income tax, VAT, filing deadlines and e-services
-
SSNIT — ssnit.org.gh — Tier 1 contribution rates, cap updates and benefit rules
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National Pensions Regulatory Authority (NPRA) — npra.gov.gh — Tier 2 and Tier 3 scheme registration
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Ministry of Employment and Labour Relations / Fair Wages Commission — fairwages.gov.gh — minimum wage
-
National Health Insurance Authority — nhis.gov.gh — NHIS registration, free primary healthcare programme
-
Ghana Immigration Service — gis.gov.gh — work permits and residence requirements
Ghana dates and fees can be announced by GRA or government press release during the year. Reconfirm official notices at gra.gov.gh and fairwages.gov.gh before filing, paying or making payroll decisions. The effective 20% VAT rate (15% + levies) is applied to most goods and services; zero-rated and exempt categories exist for basic foodstuffs, medicines and financial services.
Annual Changes
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