Source-cited draft: tax overview 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 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)View source ↗
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)View source ↗
Basis of taxation
Residents are taxed on worldwide income; non-residents are taxed on Ghana-sourced income onlyIncome Tax Act, 2015 (Act 896)View source ↗
Top marginal personal income tax rate (resident)
35Income Tax Act, 2015 (Act 896)View source ↗
Standard corporate income tax rate
25Income Tax Act, 2015 (Act 896)View source ↗
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)View source ↗
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)View source ↗
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)View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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 Tax Library.