Source-cited draft: company formation & entity choice for Ghana (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Most common entity type
Private company limited by sharesCompanies Act, 2019 (Act 992) — https://orc.gov.gh/
Other entity types
Public company limited by shares, company limited by guarantee, unlimited company, external (branch) company, sole proprietorship and partnershipCompanies Act, 2019 (Act 992) — https://orc.gov.gh/
Minimum stated capital (100% Ghanaian-owned)
GHS 500Companies Act, 2019 (Act 992) — https://www.trade.gov/market-intelligence/ghana-company-registration-requirements
Minimum foreign equity — joint venture (>=10% Ghanaian)
USD 200,000Ghana Investment Promotion Centre Act, 2013 (Act 865) — https://gipc.gov.gh/minimum-equity-requirements/
Minimum foreign equity — wholly foreign-owned
USD 500,000Ghana Investment Promotion Centre Act, 2013 (Act 865) — https://gipc.gov.gh/minimum-equity-requirements/
Minimum foreign equity — trading enterprise
USD 1,000,000, plus employment of at least 20 skilled GhanaiansGhana Investment Promotion Centre Act, 2013 (Act 865) — https://gipc.gov.gh/minimum-equity-requirements/
Registration authority
Companies are registered with the Office of the Registrar of Companies under the Companies Act, 2019 (Act 992). The most common vehicle is a private company limited by shares; foreign investors face additional minimum-capital rules under the GIPC Act.
Incorporation is handled at the Office of the Registrar of Companies and includes obtaining a Tax Identification Number/Ghana card PIN. Registered companies have ongoing annual filing and tax obligations.
Other Ghana computations in the OpenAccountants Tax Library.
Office of the Registrar of Companies (ORC)Companies Act, 2019 (Act 992) — https://orc.gov.gh/
Minimum directors
2 directors, at least one resident in GhanaCompanies Act, 2019 (Act 992) — https://www.trade.gov/market-intelligence/ghana-company-registration-requirements
Core incorporation steps
Name search/reservation, obtain TIN/Ghana card PIN for officers, file incorporation documents (constitution optional), pay fees and stamp duty, receive certificate of incorporation and commencementCompanies Act, 2019 (Act 992) — https://orc.gov.gh/
Stamp duty on stated capital
1% of stated capital (e.g. ~GHS 5 on GHS 500) percentStamp Duty Act, 2005 (Act 689) — https://www.pistisaudit.com/2026/04/03/a-complete-guide-to-company-registration-in-ghana-2026/
Typical incorporation timeline
Approximately 10 to 15 working days once documentation is completeCompanies Act, 2019 (Act 992) — https://www.pistisaudit.com/2026/04/03/a-complete-guide-to-company-registration-in-ghana-2026/
Annual return to ORC
File an annual return with the Registrar each year, with audited financial statementsCompanies Act, 2019 (Act 992) — https://orc.gov.gh/
Core annual tax compliance
Quarterly provisional tax instalments, monthly PAYE/VAT/WHT filings, and an annual corporate income tax return within 4 months of year-endIncome Tax Act, 2015 (Act 896) — https://taxsummaries.pwc.com/ghana/corporate/tax-administration
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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