Ghana Tax Calculator 2024
Calculate Ghana PAYE income tax (7 progressive bands), SSNIT contributions, Corporate Tax, and the composite VAT system (VAT + NHIL + GETFund + COVID Levy).
Based on Ghana Revenue Authority (GRA) published rates and the Income Tax Act, 2015 (Act 896). The 2025 Budget abolished several levies (notably the E-Levy, COVID-19 Health Recovery Levy on certain transactions, and Betting Tax) — verify current effective rates with the GRA before filing. For informational purposes only — consult a qualified Ghanaian tax practitioner for official advice.
Ghana PAYE Calculator
Progressive income tax with 7 bands. First GH₵ 5,880 is tax-free. Includes the standard 5.5% SSNIT Tier 1 employee deduction.
Approved reliefs reduce your taxable income. Most are flat amounts — enter exactly the amount you qualify for.
Tax Breakdown
Ghana Corporate Income Tax Calculator
25% standard rate for most companies. Some sectors have special rates (hotels 22%, mining 35%, free zones 0% for first 10 years — not modelled).
Tax Breakdown
Ghana VAT + Levies Calculator (21% effective)
Ghana's VAT is composite: 15% VAT + 2.5% NHIL + 2.5% GETFund + 1% COVID-19 Health Recovery Levy. This calculator shows the effective combined rate of approximately 21%.
Ghana VAT + Levies Calculator Breakdown
Key Facts About Ghana Tax
Ghana's tax system is administered by the Ghana Revenue Authority (GRA). PAYE has 7 progressive bands, and VAT is a composite of four separate charges.
Seven-Band PAYE
Income tax bands: 0%, 5%, 10%, 17.5%, 25%, 30%, 35%. First GH₵ 5,880 is tax-free. The 35% top rate kicks in above GH₵ 605,000 of annual income.
Composite VAT
Ghana's effective VAT is 15% VAT + 2.5% NHIL + 2.5% GETFund + 1% COVID-19 Health Recovery Levy, charged separately on the invoice — producing an effective combined rate of about 21%.
SSNIT 18.5% Total
Social Security and National Insurance Trust contributions are 18.5% of basic salary: employee 5.5%, employer 13%. Plus mandatory Tier 2 of 5% (employer-paid) — total 23.5% of basic salary.
25% Corporate Tax
Most companies pay 25% Corporate Income Tax. Hotels enjoy 22%. Mining and petroleum 35%. Free zones get 0% for the first 10 years, 15% thereafter. Listed companies on the GSE get reduced 22%.
VAT Flat Rate 5%
Small retailers and traders with turnover below GH₵ 500,000 can elect to use the VAT Flat Rate Scheme at 5% — simpler than the composite system, but no input VAT recovery.
Ghana Card = TIN
Your Ghana Card (National Identification Authority number) is now your Tax Identification Number. No need to register separately for a TIN — the GRA integrates with the NIA.
Track Your Ghana Taxes Automatically with Billing+
Create VAT-compliant invoices that handle all 4 components (VAT, NHIL, GETFund, COVID Levy), track expenses, and generate GRA-ready reports.
Get Started FreeHow to Pay Tax in Ghana
From getting your Ghana Card TIN to filing returns and getting your tax clearance certificate.
Get Your Ghana Card / TIN
Your Ghana Card (NIA number) now serves as your Tax Identification Number. If you don't have one yet, register at any NIA premium or community centre. For businesses, register additionally on the GRA Taxpayer Portal.
GRA Taxpayer Portal →Understand Your Tax Obligations
Employees (PAYE): Employer deducts 7-band PAYE + 5.5% SSNIT monthly. Self-employed: File quarterly self-assessment + annual return. Companies: 25% Corporate Tax + VAT (15% + 2.5% NHIL + 2.5% GETFund + 1% COVID Levy) if turnover > GH₵ 200,000.
Issue Tax Invoices & Keep Records
VAT-registered businesses must issue VAT invoices showing each levy component separately. The GRA's E-VAT system is being rolled out — all invoices must be authenticated electronically. Billing+ generates compliant invoices and keeps records ready for GRA inspection.
Start Tracking for Free →File Returns On Time
PAYE: Employer files monthly by 15th. VAT: Monthly returns by last working day of following month. Corporate Tax: Provisional assessment quarterly; final return within 4 months of year-end. Individuals: Annual return by 30 April for the preceding year of assessment.
Pay & Get Your TCC
Pay via the GRA Taxpayer Portal, MTN Mobile Money, designated commercial banks, or via the GhanaPay system. Apply for a Tax Clearance Certificate (TCC) — valid for 3 months, required for government contracts, banking facilities, work permits, and business operations.
Frequently Asked
Questions
Everything you need to know about Ghana tax for 2024.
What are the Ghana PAYE rates?
Seven progressive bands: 0% on first GH₵ 5,880. 5% next 1,320 (to 7,200). 10% next 1,560 (to 8,760). 17.5% next 38,000 (to 46,760). 25% next 192,000 (to 238,760). 30% next 366,240 (to 605,000). 35% above 605,000.
How does Ghana VAT work?
Ghana operates a composite VAT: 15% VAT + 2.5% National Health Insurance Levy + 2.5% Ghana Education Trust Fund Levy + 1% COVID-19 Health Recovery Levy. Each is charged separately on the invoice. The effective combined rate is approximately 21%, though it varies because some levies are cascaded.
What is the SSNIT contribution?
Tier 1: 18.5% of basic salary (employee 5.5%, employer 13%). Tier 2: Mandatory 5% paid by employer. Tier 3: Optional voluntary contributions for retirement supplementation. Together SSNIT funds replace social security, pension, and survivors' benefits.
What are Ghana Corporate Tax rates?
25% for most companies. 22% for hotels and listed companies on the GSE. 35% for mining and petroleum companies. 15% for free zone enterprises (after 10-year holiday). 1% minimum chargeable tax on listed-securities or financial-services income.
What personal reliefs are available?
Marriage / Responsibility: GH₵ 1,200/year. Child education: GH₵ 600 per child (max 3). Aged dependant: GH₵ 1,000 per dependant (max 2). Aged self (60+): GH₵ 1,500. Disability: 25% of assessable income. Mortgage interest and professional training at actual cost.
How do I register a business with GRA?
Register your company first at the Office of the Registrar of Companies (ORC). Then register for tax at the nearest GRA Domestic Tax Revenue Division (DTRD) office or via the Taxpayer Portal. You'll get a business TIN linked to your Ghana Card if you're a sole proprietor.
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