---
title: "Ghana tax for new residents 2026: rates and regimes"
url: https://settleanywhere.com/countries/ghana/tax/
lang: en
updated: 2026-10-12
---

# Ghana tax

No special regime for new residents in our records.

Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/)

## Standard rules and foreign-source income

Standard rules

### Ghana: personal income tax; residents taxed on worldwide income, top rate 35%

35% tax

**Details**

- 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%. (sources 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 verified [Change log](https://settleanywhere.com/changes/)

## VAT, social security and 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.

≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

**Sources (5)**

## Official sources

1. [Personal Income Tax (PIT)](https://gra.gov.gh/domestic-tax/personal-income-tax/) · Ghana Revenue Authority · checked 2026-10-10
2. [Income Tax (Amendment) Act, 2023 (Act 1094)](https://gra.gov.gh/wp-content/uploads/2023/04/INCOME-TAX-AMENDMENT-ACT-2023-ACT-1094.pdf) · Ghana Revenue Authority / Parliament of Ghana · checked 2026-10-10 · published 2023-04-03
3. [Amendments: Income Tax Act, 2026 (Act 1178), effective 1 September 2026](https://gra.gov.gh/wp-content/uploads/2026/09/Amendments-To-The-Income-Tax-2015-Act-896_Updated-1.pdf) · Ghana Revenue Authority · checked 2026-10-12
4. [Pay As You Earn (PAYE): rates and deductions](https://gra.gov.gh/domestic-tax/tax-types/paye/) · Ghana Revenue Authority · checked 2026-10-12
5. [Public notice: maximum and minimum insurable earnings for 2026](https://www.ssnit.org.gh/wp-content/uploads/2026/01/Public-Notice-Min-Max-Insurable.pdf) · Social Security and National Insurance Trust (SSNIT) · checked 2026-10-12 · published 2026-01-13