Source-cited draft: tax overview for Ghana (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Ghana tax system at a glance (2025) | Ghana taxes income, consumption and payroll under statutes administered by the Ghana Revenue Authority. The figures below are for the 2025 year of assessment; a major VAT reform (Act 1151) was passed in 2025 but takes effect 1 January 2026, so the 2025 VAT regime described elsewhere remains in force for this year. | |
| Standard tax year (basis period) | Calendar year, 1 January to 31 December (companies may apply for a non-calendar accounting year)Income Tax Act, 2015 (Act 896) | |
| Currency | Ghana cedi (GHS / GH₵)Bank of Ghana Act, 2002 (Act 612) | |
| National tax authority | Ghana Revenue Authority (GRA)Ghana Revenue Authority Act, 2009 (Act 791) | |
| Basis of taxation | Residents are taxed on worldwide income; non-residents are taxed on Ghana-sourced income onlyIncome Tax Act, 2015 (Act 896) | |
| Top marginal personal income tax rate (resident) | 35%Income Tax Act, 2015 (Act 896) | |
| Standard corporate income tax rate | 25%Income Tax Act, 2015 (Act 896) |
Ghana taxes income, consumption and payroll under statutes administered by the Ghana Revenue Authority. The figures below are for the 2025 year of assessment; a major VAT reform (Act 1151) was passed in 2025 but takes effect 1 January 2026, so the 2025 VAT regime described elsewhere remains in force for this year.
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Other Ghana computations in the OpenAccountants library.
| Does Ghana levy VAT? | Yes — standard VAT rate is 15%, plus health and education levies on the same base (2025 regime)Value Added Tax Act, 2013 (Act 870) |
| Annual corporate income tax return deadline | Within 4 months after the end of the accounting year (e.g. 30 April for a 31 December year-end)Income Tax Act, 2015 (Act 896) |
| Annual personal income tax return deadline | Within 4 months after the end of the year of assessment (by 30 April for a calendar year)Income Tax Act, 2015 (Act 896) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.