Africa · Tax guide
Ghana
Ghana taxes company profits at 25% and, under the VAT Act 2025, charges VAT and levies of 20% in total (15% VAT plus 2.5% NHIL and 2.5% GETFund levy). Service providers must register for VAT whatever their turnover, and invoices go through the E-VAT system. Taxes are administered by the Ghana Revenue Authority (GRA).
At a glance
- Corporate income tax
- 25%
- VAT and levies
- 20% in total (15% VAT plus 2.5% NHIL and 2.5% GETFund levy)
- VAT registration (goods)
- GH₵750,000
- Withholding on dividends
- 8%
Higher for mining, oil and some sectors
From 2026
Service providers register regardless
Royalties 15%, services 20%
Corporate income tax
Companies pay 25%; mining, oil and some sectors pay more and also pay the growth and sustainability levy. Quarterly instalments are paid and the return is filed within four months of the year-end.
VAT and E-VAT
Under the VAT Act 2025, the combined rate is 20% in total (15% VAT plus 2.5% NHIL and 2.5% GETFund levy), and the health and education levies are now creditable. Suppliers of goods register once turnover exceeds GH₵750,000; all service providers must register. Registered businesses issue invoices through the GRA's E-VAT system and file monthly.
Withholding tax
Dividends carry 8%, royalties 15% and service fees paid to non-residents 20%, unless a treaty lowers them.
Key dates
- Last working day of the following monthVAT return
- By the 15th of each monthPAYE and SSNIT
- Within four months of the year-endCorporate income tax return
Figures and sources
6 figures- Corporate income tax rate25%Under professional review
- Effective VAT rate20% in total (15% VAT plus 2.5% NHIL and 2.5% GETFund levy)Under professional review
- Annual turnover above which suppliers of goods must register for VATGH₵750,000Under professional review
- Withholding on dividends8%Under professional review
- Withholding on royalties paid to non-residents15%Under professional review
- Withholding on service fees paid to non-residents20%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Ghana based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Ghana (a chartered tax practitioner) before making compliance decisions.