Ghana Tax & Investment Guides
16 guides covering Ghanaian taxation, progressive PAYE 0–35% (7 brackets), corporate income tax 25% standard (20% agriculture, 1% mining, 8% strategic), VAT 15% flat rate + NHIL 2.5% + GETFund 2.5% + COVID levy 1%, SSNIT 5.5% employee + 13% employer, CGT 15% on chargeable assets, rental income 15% WHT, stamp duty 0.5–2%, gift tax 5–15%, and key investment topics for 2026.
Personal Tax & Residency
Progressive PAYE 0–35% across 7 brackets, tax-free GHS 500/month, personal reliefs, 183-day residency rule, DTTs
Ghana Personal Tax Guide 2026 — PAYE 0–35% Progressive, GHS 500 Tax-Free Threshold
Ghanaian personal income tax (PAYE). Progressive rates 0%, 5%, 10%, 17.5%, 25%, 30%, 35% across 7 monthly brackets. Tax-free threshold GHS 500/month. Personal reliefs, marriage deductions, and filing requirements for 2026.
Ghana Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, Source Rules, DTTs
Ghanaian tax residency. 183-day physical presence test, permanent home criterion, source of income rules, double tax treaties with UK, South Africa, France, Germany, Belgium, Netherlands, Italy, and others.
VAT & Indirect Tax
VAT 15% flat rate, NHIL 2.5%, GETFund 2.5%, COVID levy 1%, e-VAT, registration threshold GHS 200,000, excise duties
Ghana Tax Filing Guide 2026 — GRA Online Portal, Self-Assessment, Quarterly Instalments, TIN
filing taxes in Ghana. GRA online portal, self-assessment returns, quarterly instalment payments, penalties for late filing, Taxpayer Identification Number (TIN), and compliance deadlines for 2026.
Ghana VAT Guide 2026 — 15% Flat Rate, NHIL 2.5%, GETFund 2.5%, COVID Levy 1%
Ghanaian VAT. Standard flat rate 15%, NHIL 2.5%, GETFund 2.5%, COVID-19 levy 1%, e-VAT system, registration threshold GHS 200,000 annual turnover, zero-rate exports, and excise duties for 2026.
Business & Corporate Tax
CIT 25% standard, 20% agriculture, 1% mining/petroleum, 8% strategic investors, branches 25%, transfer pricing OECD
Ghana Business Registration Guide 2026 — Registrar-General, Company Types, GRA TIN, Permits
registering a business in Ghana. Registrar-General's Department, company types (Ltd, LLC, External Company), GRA TIN registration, business operating permits, timelines, costs, and compliance requirements for 2026.
Ghana Corporate Tax Guide 2026 — CIT 25%, Agriculture 20%, Mining 1%, Strategic 8%
Ghanaian corporate income tax. Standard CIT 25% for resident companies, 20% for agriculture/non-traditional exports, 1% for mining/petroleum, 8% for strategic investors, branches 25%, and capital allowance rates for 2026.
Ghana Cross-Border Tax Guide 2026 — Transfer Pricing OECD, Thin Cap, DTTs, CFC, WHT
Ghanaian cross-border taxation. Transfer pricing rules following OECD guidelines, thin capitalisation (3:1 debt-to-equity), double tax treaties, CFC rules, and withholding tax rates for dividends, interest, and royalties paid to non-residents for 2026.
Investment & Savings
CGT 15% on chargeable assets, GSE share exemption, dividends 8% WHT, interest 8%/1% WHT, crypto as ordinary income
Ghana Capital Gains Tax Guide 2026 — CGT 15% on Chargeable Assets, GSE Share Exemption
Ghanaian capital gains tax. CGT 15% on chargeable assets including property, securities, and business assets. Exemption for shares listed on the Ghana Stock Exchange (GSE). Rollover relief, principal residence relief, and compliance rules for 2026.
Ghana Crypto Tax Guide 2026 — Taxed as Ordinary Income, GRA Guidance on Digital Assets
Ghanaian cryptocurrency taxation. Crypto is taxed as ordinary income under GRA guidance. Disposal of digital assets triggers income tax at progressive rates. Mining, staking, airdrops, and DeFi income are taxable. No specific CGT treatment for crypto. Practical guidance for 2026.
Ghana Investment Income Guide 2026 — Dividends 8%, Interest 8%/1%, Capital Gains
Ghanaian investment income taxation. Dividend withholding tax 8% (final for residents), interest on Treasury bills 8% WHT, bank deposits 1% WHT, capital gains 15%, treasury bills, and mutual funds for 2026.
Ghana Pension Guide 2026 — SSNIT Tier 1, Occupational Tier 2, Provident Fund Tier 3, Retirement Age 60
Ghanaian pensions. SSNIT three-tier scheme: tier 1 basic national pension (defined-benefit), tier 2 occupational provident fund (defined-contribution), tier 3 voluntary savings. Retirement age 60, early retirement 55 with reduced benefits, deferred to 65. Retirement planning for 2026.
Property & Wealth Tax
Stamp duty 0.5–2%, property rates 0.5–1% MMDA, CGT on property, rental income 15% WHT, no annual wealth tax
Ghana Inheritance & Gift Tax Guide 2026 — No Estate Duty, Gift Tax 5–15%, Succession Law
Ghanaian inheritance and gift tax. Estate duty was abolished. Gift tax applies at 5% (spouse/child), 10% (sibling), 15% (non-family). Intestate succession under PNDCL 111, wills, and probate for 2026.
Ghana Property Tax Guide 2026 — Stamp Duty 0.5–2%, Property Rates, CGT 15%
Ghanaian property tax. Stamp duty 0.5–2% on property transfers, property rates by MMDAs (0.5–1% of value), registration fees, CGT 15% on property gains, and compliance requirements for 2026.
Ghana Rental Income Guide 2026 — 15% WHT on Gross Rent, Deductions, Vacant Property
Ghanaian rental income taxation. 15% withholding tax on gross rent for individuals, 8% for commercial property, allowable deductions for expenses, vacant property rules, and compliance for 2026.
Ghana Wealth Tax Guide 2026 — No Annual Wealth Tax, Property Rates as Proxy
Ghanaian wealth tax. Ghana does not impose an annual net wealth tax. Property rates levied by MMDAs at 0.5–1% serve as a proxy wealth tax on real estate. No net worth tax, no solidarity surcharge, no wealth-based levies for 2026.
Employment & Social Security
SSNIT 5.5% employee + 13% employer, tier 1+2+3, second-tier provident fund, pension reform, retirement age 60
Ghana Calculators (9)
Free calculators for Ghanaian salary, tax, and personal finance.
Ghana Salary
Net pay after PAYE 0–35%, SSNIT 5.5%, and tax-free threshold.
Ghana VAT
VAT 15% flat rate with NHIL, GETFund, COVID levy.
Ghana Corporate Tax
CIT 25%, agriculture 20%, mining 1%, strategic 8%.
Ghana Property Tax
Stamp duty 0.5–2%, property rates, CGT 15%.
Ghana Social Contributions
SSNIT 5.5%+13%, tier 1, 2, 3 contributions.
Ghana Income Tax
PAYE 0–35% bracket calculator with reliefs.
Compound Interest
Project investment growth.
Mortgage Calculator
Full amortization schedule.
50/30/20 Budget
Needs, wants, savings split.