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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Every figure is drawn from this Tax Guide and cited to its source.
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
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.
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.
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Other Ghana computations in the OpenAccountants Tax Library.