Source-cited draft: corporate income tax 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.
Standard corporate income tax rate
25%Income Tax Act, 2015 (Act 896) — https://taxsummaries.pwc.com/ghana/corporate/taxes-on-corporate-income
Mining and upstream petroleum companies
35%Income Tax Act, 2015 (Act 896) — https://taxsummaries.pwc.com/ghana/corporate/taxes-on-corporate-income
Companies principally in the hotel industry
22%Income Tax Act, 2015 (Act 896) — https://taxsummaries.pwc.com/ghana/corporate/taxes-on-corporate-income
Income from non-traditional exports
8%Income Tax Act, 2015 (Act 896) — https://taxsummaries.pwc.com/ghana/corporate/taxes-on-corporate-income
Banks' income from lending to agriculture / leasing companies' leasing income
20%Income Tax Act, 2015 (Act 896) — https://taxsummaries.pwc.com/ghana/corporate/taxes-on-corporate-income
Corporate tax base
Chargeable income = assessable income (worldwide for residents) less allowable deductions and capital allowancesIncome Tax Act, 2015 (Act 896) — https://taxsummaries.pwc.com/ghana/corporate/income-determination
Withholding tax on dividends
8% (final tax)Income Tax Act, 2015 (Act 896) — https://taxsummaries.pwc.com/ghana/corporate/withholding-taxes
Withholding tax on interest
8% (resident, with exemptions for individuals and resident financial institutions; 8% for non-residents as a final tax)Income Tax Act, 2015 (Act 896) — https://taxsummaries.pwc.com/ghana/corporate/withholding-taxes
Withholding tax on royalties / natural resource payments
15%Income Tax Act, 2015 (Act 896) — https://taxsummaries.pwc.com/ghana/corporate/withholding-taxes
Withholding tax on management, consulting and technical service fees (non-resident)
20% (final tax)Income Tax Act, 2015 (Act 896) — https://taxsummaries.pwc.com/ghana/corporate/withholding-taxes
Treaty relief on outbound payments
Reduced rates may apply under Ghana's double tax treaties for eligible recipientsIncome Tax Act, 2015 (Act 896) — https://taxsummaries.pwc.com/ghana/corporate/withholding-taxes
Annual return filing deadline
Within 4 months after the end of the accounting yearIncome Tax Act, 2015 (Act 896) — https://taxsummaries.pwc.com/ghana/corporate/tax-administration
Provisional tax payment
Four equal quarterly instalments due at the end of March, June, September and DecemberIncome 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.
The general company tax rate is 25%, with statutory sector rates that are higher (extractives) or lower (e.g. hotels, non-traditional exports). Resident companies are taxed on worldwide income; non-resident companies on Ghana-sourced income.
The corporate tax base is chargeable income (assessable income less allowable deductions, including capital allowances). Ghana also imposes withholding taxes on dividends, interest, royalties and service fees, plus levies on top of the headline rate.
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Other Ghana computations in the OpenAccountants Tax Library.