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General reference only
This Guide 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 Guide is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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Every figure is drawn from this Tax Guide and cited to its source. See something that looks off?
Tax year end
31 DecemberIncome Tax Act, 2015 (Act 896)
Annual return deadline (employees)
30 April of following yearIncome Tax Act, 2015 (Act 896)
Annual return deadline (self-employed)
30 April of following yearIncome Tax Act, 2015 (Act 896)
PAYE monthly remittance deadline
15th of the following monthIncome Tax Act, 2015 (Act 896)
Self-employed quarterly instalment payments deadline
End of each quarterIncome Tax Act, 2015 (Act 896)
Monthly band 1: First GHS 490
0%Income Tax Act, 2015 (Act 896)
Monthly band 2: Next GHS 110 (GHS 491–600)
5%Income Tax Act, 2015 (Act 896)
Monthly band 3: Next GHS 130 (GHS 601–730)
10%Income Tax Act, 2015 (Act 896)
Monthly band 4: Next GHS 3,166.67 (GHS 731–3,896.67)
17.5%Income Tax Act, 2015 (Act 896)
Monthly band 5: Next GHS 16,000 (GHS 3,896.68–19,896.67)
25%Income Tax Act, 2015 (Act 896)
Monthly band 6: Next GHS 30,520 (GHS 19,896.68–50,416.67)
30%Income Tax Act, 2015 (Act 896)
Monthly band 7: Exceeding GHS 50,416.67
35%Income Tax Act, 2015 (Act 896)
Monthly cumulative tax at top of band 1 (GHS 490)
GHS 0Income Tax Act, 2015 (Act 896)
Monthly cumulative tax at top of band 2 (GHS 600)
GHS 5.50Income Tax Act, 2015 (Act 896)
Monthly cumulative tax at top of band 3 (GHS 730)
GHS 18.50Income Tax Act, 2015 (Act 896)
Monthly cumulative tax at top of band 4 (GHS 3,896.67)
GHS 572.67Income Tax Act, 2015 (Act 896)
Monthly cumulative tax at top of band 5 (GHS 19,896.67)
GHS 4,572.67Income Tax Act, 2015 (Act 896)
Monthly cumulative tax at top of band 6 (GHS 50,416.67)
GHS 13,728.67Income Tax Act, 2015 (Act 896)
Annual band 1: First GHS 5,880
0%Income Tax Act, 2015 (Act 896)
Annual band 2: Next GHS 1,320 (GHS 5,881–7,200)
5%Income Tax Act, 2015 (Act 896)
Annual band 3: Next GHS 1,560 (GHS 7,201–8,760)
10%Income Tax Act, 2015 (Act 896)
Annual band 4: Next GHS 38,000 (GHS 8,761–46,760)
17.5%Income Tax Act, 2015 (Act 896)
Annual band 5: Next GHS 192,000 (GHS 46,761–238,760)
25%Income Tax Act, 2015 (Act 896)
Annual band 6: Next GHS 366,240 (GHS 238,761–605,000)
30%Income Tax Act, 2015 (Act 896)
Annual band 7: Over GHS 605,000
35%Income Tax Act, 2015 (Act 896)
Self-employed band 1: First GHS 5,880
0%Income Tax Act, 2015 (Act 896)
Self-employed band 2: GHS 5,881–7,200
5%Income Tax Act, 2015 (Act 896)
Self-employed band 3: GHS 7,201–8,760
10%Income Tax Act, 2015 (Act 896)
Self-employed band 4: GHS 8,761–46,760
17.5%Income Tax Act, 2015 (Act 896)
Self-employed band 5: GHS 46,761–238,760
25%Income Tax Act, 2015 (Act 896)
Self-employed band 6: GHS 238,761–605,000
30%Income Tax Act, 2015 (Act 896)
Self-employed band 7: Over GHS 605,000
35%Income Tax Act, 2015 (Act 896)
Quarterly instalment rate (% of estimated annual tax)
25% per quarterIncome Tax Act, 2015 (Act 896)
SSNIT Tier 1 — employee contribution rate
5.5% of basic salaryNational Pensions Act, 2008 (Act 766)
SSNIT Tier 1 — employer contribution rate
13% of basic salaryNational Pensions Act, 2008 (Act 766)
Tier 2 mandatory occupational — employer contribution rate
5% of basic salaryNational Pensions Act, 2008 (Act 766)
SSNIT employee contribution deductibility (reduces chargeable income)
Deducted before tax calculation (5.5% of basic salary)Income Tax Act, 2015 (Act 896)
Marriage/responsibility relief — amount per child per month
GHS 200/month per childIncome Tax Act, 2015 (Act 896)
Marriage/responsibility relief — maximum number of qualifying children
3 childrenIncome Tax Act, 2015 (Act 896)
Disability relief — rate of assessable income
25% of assessable incomeIncome Tax Act, 2015 (Act 896)
Persons required to file — employees
All employees (employer withholds PAYE monthly)Revenue Administration Act, 2016 (Act 915)
Persons required to file — self-employed
Self-employed personsRevenue Administration Act, 2016 (Act 915)
Persons required to file — multiple income sources
Persons with income from multiple sourcesRevenue Administration Act, 2016 (Act 915)
Persons required to file — rental income
Rental income recipientsRevenue Administration Act, 2016 (Act 915)
Return form
Self-Assessment ReturnRevenue Administration Act, 2016 (Act 915)
Top of monthly nil-rate band (band 1 ceiling)
GHS 490/monthIncome Tax Act, 2015 (Act 896)
Top of annual nil-rate band (band 1 ceiling)
GHS 5,880/yearIncome Tax Act, 2015 (Act 896)
Top marginal rate threshold (monthly — band 7 entry point)
GHS 50,416.67/monthIncome Tax Act, 2015 (Act 896)
Top marginal rate threshold (annual — band 7 entry point)
GHS 605,000/yearIncome Tax Act, 2015 (Act 896)
Section 1 — Quick reference table
| Field | Value |
|---|---|
| Country | Ghana (Republic of Ghana) |
| Tax | Personal Income Tax / PAYE (Pay As You Earn) |
| Currency | GHS (Ghana Cedi / ₵) |
| Tax year | Calendar year (1 Jan – 31 Dec) |
| Current tax year | 2024 |
| Tax authority | Ghana Revenue Authority (GRA) |
| Return form | Self-Assessment Return |
| Filing portal | https://tpsweb.gra.gov.gh |
| Filing deadline | 30 April of following year |
| SSNIT rate (employee) | 5.5% of basic salary |
| SSNIT rate (employer) | 13% of basic salary |
| Source credit | Kessir/taxcalculatorgh (32 stars) |
| Contributor | Open Accountants Community |
| Validated by | Pending — requires sign-off by a Ghanaian Chartered Accountant |
| Skill version | 1.0 |
Monthly PAYE tax brackets
| Monthly chargeable income (GHS) | Rate | Cumulative income | Cumulative tax |
|---|---|---|---|
| First 490 | 0% | 490 | 0 |
| Next 110 | 5% | 600 | 5.50 |
| Next 130 | 10% | 730 | 18.50 |
| Next 3,166.67 | 17.5% | 3,896.67 | 572.67 |
| Next 16,000 | 25% | 19,896.67 | 4,572.67 |
| Next 30,520 | 30% | 50,416.67 | 13,728.67 |
| Exceeding 50,416.67 | 35% | — | — |
Annual equivalent brackets
| Annual chargeable income (GHS) | Rate |
|---|---|
| First 5,880 | 0% |
| Next 1,320 | 5% |
| Next 1,560 | 10% |
| Next 38,000 | 17.5% |
| Next 192,000 | 25% |
| Next 366,240 | 30% |
| Over 605,000 | 35% |
SSNIT contributions
| Contribution | Rate | Base |
|---|---|---|
| SSNIT Tier 1 (employee) | 5.5% | Basic salary |
| SSNIT Tier 1 (employer) | 13% | Basic salary |
| Tier 2 (mandatory occupational) | 5% (employer) | Basic salary |
| Tier 3 (voluntary provident) | Variable | — |
Reliefs and deductions
| Relief | Amount / Rule |
|---|---|
| Marriage/responsibility relief | GHS 200/month per child (max 3 children) |
| Disability relief | 25% of assessable income |
| Aged relief (60+) | Additional exempt band |
| Education relief | Fees for approved courses (with receipts) |
| Insurance relief | Premiums paid (life insurance) |
| Mortgage interest | Actual interest on residential property |
Self-employed individuals pay tax on annual profits:
Self-employed annual tax brackets
| Annual chargeable income (GHS) | Rate |
|---|---|
| First 5,880 | 0% |
| 5,881 – 7,200 | 5% |
| 7,201 – 8,760 | 10% |
| 8,761 – 46,760 | 17.5% |
| 46,761 – 238,760 | 25% |
| 238,761 – 605,000 | 30% |
| Over 605,000 | 35% |
Scenario: Employed professional, monthly basic GHS 8,000, monthly allowances GHS 4,000. Total gross = GHS 12,000/month. No Tier 3.
Chargeable income calculation table
| Step | Description | Amount (GHS) |
|---|---|---|
| Gross salary | Basic + allowances | 12,000 |
| − SSNIT (5.5% of basic) | 5.5% × 8,000 | (440) |
| Chargeable income | 11,560 |
Monthly PAYE on GHS 11,560:
Monthly PAYE bracket breakdown
| Bracket | Income in bracket | Rate | Tax |
|---|---|---|---|
| First 490 | 490 | 0% | 0 |
| Next 110 | 110 | 5% | 5.50 |
| Next 130 | 130 | 10% | 13.00 |
| Next 3,166.67 | 3,166.67 | 17.5% | 554.17 |
| Remaining 7,663.33 | 7,663.33 | 25% | 1,915.83 |
| Monthly tax | 2,488.50 |
Annual tax: GHS 2,488.50 × 12 = GHS 29,862
Key dates table
| Event | Deadline |
|---|---|
| Tax year end | 31 December |
| PAYE monthly remittance | 15th of following month |
| Annual return (employees) | 30 April |
| Self-employed quarterly payments | End of each quarter |
| Annual return (self-employed) | 30 April |
Conservative defaults table
| Situation | Conservative position |
|---|---|
| Allowance taxability unclear | Include as chargeable; flag for reviewer |
| SSNIT contribution not documented | Use 5.5% of stated basic; flag |
| Business expense documentation weak | Do not deduct; flag |
| Foreign income | Include if Ghana resident; flag treaty applicability |
| Rental income (undeclared) | Classify as chargeable; flag |
Sources table
| Source | URL |
|---|---|
| Ghana Revenue Authority (GRA) | https://gra.gov.gh |
| Income Tax Act, 2015 (Act 896) | — |
| Revenue Administration Act, 2016 (Act 915) | — |
Kessir/taxcalculatorgh | https://github.com/Kessir/taxcalculatorgh |
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- All employees (employer withholds PAYE monthly) - Self-employed persons - Persons with income from multiple sources - Rental income recipients
Other Ghana computations in the OpenAccountants Tax Library.
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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