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.

Capital: Accra

Region: Africa

Language: English

Currency: GHS (GHc)

Cost of living: Very affordable (index 31)

Emergency: 112

Tax & Payslip Guide

Understanding your taxes in Ghana — tax year Calendar year.

📅

Tax Year

Calendar year

⏰

Filing Deadline

30 April following the tax year for annual personal income tax returns; PAYE returns are monthly by employers.

🧾

VAT (Standard)

20% effective VAT/NHIL/GETFund simplified system from 1 January 2026 under VAT reforms

📊 Income Tax Brackets

Income from	Income to	Rate	Notes
0	5,880	0%	Annual tax-free band based on GRA resident individual PAYE schedule.
5,881	7,200	5%	Next GHS 1,320.
7,201	8,760	10%	Next GHS 1,560.
8,761	46,760	17.5%	Next GHS 38,000.
46,761	238,760	25%	Next GHS 192,000.
238,761	605,000	30%	Next GHS 366,240.
605,001	∞	35%	Top resident individual rate. Non-residents are generally taxed at flat 25% on Ghana-source employment income.

🏛️ Social Contributions

SSNIT employee contribution

Employee: 5.5%

Employer: 13%

Employee deduction from basic salary; employer adds 13% for total 18.5% mandatory pension contribution.

SSNIT remittance to first tier

Employee: Included

Employer: 13.5% remitted

Employer remits 13.5% to SSNIT within 14 days after month-end; 5% goes to mandatory second-tier scheme.

NHIS allocation

Employee: Included in SSNIT flow

Employer: 2.5% of remitted amount transferred to NHIA

SSNIT transfers part of contributions toward national health insurance funding.

🛒 VAT Rates

20% effective VAT/NHIL/GETFund simplified system from 1 January 2026 under VAT reforms

Standard

Flat-rate/retail schemes may apply to qualifying traders; confirm with GRA.

Reduced

0% for exports and selected zero-rated supplies, including locally manufactured textiles through 31 December 2028.

Super reduced

Ghana VAT Act 2025 (Act 1151, effective 1 January 2026): NHIL (2.5%) and GETFund (2.5%) levies are now input-deductible for VAT-registered businesses — a significant change from prior law where they were non-reclaimable flat levies. The effective 20% rate is correct for end consumers and unregistered traders; registered businesses making taxable supplies can now reclaim the NHIL/GETFund component as input tax. Confirm invoice treatment with GRA.

🧾 Sample Payslip Decoder

Gross Salary GHS 15,000/month

Gross salary (basic GHS 12,000 + transport/housing GHS 3,000) + GHS 15,000

SSNIT employee contribution 5.5% of basic salary - -GHS 660

PAYE income tax (estimated) - -GHS 2,350

Optional provident/private pension - -GHS 500

Net Salary (Take-home) GHS 11,490/month

Illustrative only. PAYE depends on taxable allowances, reliefs, SSNIT base, resident/non-resident status, and any provident-fund deductions.

🌍 Special Expat Tax Rules

Residents are taxed on worldwide income; non-residents are taxed on Ghana-source income. Residence, permanent establishment, remote-work and employer-of-record structures need advice.

📋 Double Tax Treaties

Ghana has double-tax treaties with selected countries. Check treaty status before assuming foreign tax credits, withholding relief or pension treatment.

Ghana Revenue Authority (GRA)

https://gra.gov.gh

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