🇬🇭 Ghana tax

• Who: Resident persons are taxed on worldwide income
• Limit: GHS 7,056/yr ≈ $600

A resident individual's assessable income is worldwide income from all sources, taxed on a progressive scale reaching 35% above GHS 600,000 (≈ $51,000) a year; a non-resident individual is taxed on Ghana-source income at 25%. ^{1 2 3 4 5}

Taxed on

Chargeable income from employment, business and investment, determined separately for each source, less allowable deductions; foreign tax credit is allowed. Residents, from 1 September 2026 (Income Tax (Amendment) Act, 2026, Act 1178), annual: first GHS 7,056 (≈ $600) nil; next 960 at 5%; next 1,200 at 10%; next 34,800 at 17.5%; next 192,000 at 25%; next 363,984 at 30%; above GHS 600,000 (≈ $51,000) at 35% (monthly: first GHS 588 (≈ $50) nil, then 80, 100, 2,900, 16,000 and 30,332, 35% above 50,000). Non-residents: Ghana-source income at 25%.

Who it applies to

• Resident persons are taxed on worldwide income; non-residents on income with a source in Ghana.

Exclusions

• Final withholding payments are excluded from chargeable income.

Limits

• GHS 7,056 a year (≈ $600) · Chargeable income up to this amount is tax-free for resident individuals from 1 September 2026 (GHS 588 (≈ $50) a month).
• GHS 600,000 a year (≈ $51,000) · Chargeable income above this amount is taxed at 35% for resident individuals.

Other taxes

Employees pay SSNIT at 5.5% of basic salary, deducted before PAYE, up to maximum insurable earnings of GHS 69,000 (≈ $5,860) a month in 2026. VAT and local levies apply separately.

Checked against official sources on 12 Oct 2026, some details partly verifiedChange log