Ghana

Transfer Pricing in Ghana

Ghana transfer pricing compliance in tax year 2026 under the Transfer Pricing Regulations, 2020 (L.I. 2412) and Income Tax Act, 2015 (Act 896) as amended. It covers who is in a controlled relationship, the 25% control test, arm's length pricing, the methods, contemporaneous documentation, Master and Local files, the transfer pricing return due four months after year end, the Country-by-Country Report due twelve months after the reporting year, adjustments and penalties.