GH · Africa · GHS
Ghana
Tax rates
Income Tax
35%
Top rate, progressive scale
Source: PwC Worldwide Tax Summaries — Ghana, Individual - Taxes on personal income · as of 2026-03-11Corporate Tax
25%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
15%
Standard rate
Capital Gains Tax
15%
Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-03-11
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Ghana using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| GHS 0 | 0% |
| GHS 5,880 | 5% |
| GHS 7,200 | 10% |
| GHS 8,760 | 17.5% |
| GHS 46,760 | 25% |
| GHS 238,760 | 30% |
| GHS 600,000 | 35% |
Ghana levies no local (sub-national) tax on personal income; this national schedule is the complete individual income tax.
VAT
The standard VAT rate is 15%. Two further levies apply on the same base rather than as part of VAT itself: a 2.5% National Health Insurance Levy (NHIL) and a 2.5% Ghana Education Trust Fund (GETFund) Levy.
In practice
- Filing
Ghana's VAT registration threshold for businesses that deal in goods was raised from GHS 200,000 to GHS 750,000 under the Value Added Tax Act, 2025 (Act 1151), effective 1 January 2026. Registered taxpayers file and pay their VAT and levies return by the last working day of the month following the month the return relates to.
Source: Ghana Revenue Authority — VAT · as of 2026-07-27- Exemptions
VAT-exempt supplies (also exempt from the NHIL and GETFund levies) include live animals, goods for the disabled, educational services and equipment, medical services and essential pharmaceuticals, public transportation, machinery for agriculture, industry, mining, and rail, crude oil and hydrocarbon products, and land and buildings for dwelling purposes.
Source: Ghana Revenue Authority — VAT Exemptions · as of 2026-07-27
Capital Gains Tax
Ghana's default treatment taxes an individual's gain from selling shares at the highest marginal personal income tax rate. An individual may instead elect to treat the gain as an isolated transaction, taxed at a flat 15% rate on the net gain realized.
Wealth Tax
No net wealth/worth tax levied. Ghana's PWC Individual - Other taxes page has no dedicated net wealth tax subsection (it covers social security, capital gains tax, consumption taxes, and inheritance/estate/gift taxes), so PWC's consolidated cross-country chart was used, which marks Ghana 'NA' (not applicable).