Corporate Income Tax in Ghana

Ghana Income TaxTax year 2026

Compute or review Ghana corporate income tax for tax year 2026. It covers resident and non-resident companies, the 25% general rate, sector rates for hotels, non-traditional exports, farming and leasing loans, manufacturing by location, free zones, mining and petroleum, the 5% rate for concession holders, capital allowances, five-year loss carry-forward, thin capitalisation, minimum chargeable income of 5% of turnover, the Growth and Sustainability Levy, withholding credits, quarterly instalments, forms DT 101 and DT 102 on ETAX, and penalties.

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Tax Overview in Ghana

Ghana Income TaxTax year 2026

A map of Ghana tax for 2026: the year of assessment, currency, the Ghana Revenue Authority, how residents and non-residents are taxed, the top personal rate from 1 September 2026, the 25% company rate, VAT at 15% plus levies under Act 1151, pensions, the main due dates, and which Ghana skill to load next.

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Ghana Pit

Ghana Income TaxTax year 2026

Prepare or review Ghana personal income tax for tax year 2026: employees under PAYE, self-employed people, partners, landlords and investors. It covers residence, the resident bands before and after the Income Tax (Amendment) Act, 2026 (Act 1178) took effect on 1 September 2026, the 25% non-resident rate, personal reliefs, the Modified Taxation Scheme with its GHS 750,000 limit, quarterly instalments, the 30 April return, the ETAX portal and forms DT 103 and DT 104, and interest and penalties.

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