Ghana

Accounting and tax skills

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8 skills

Transfer Pricing in Ghana

Ghana Transfer PricingTax year 2026

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.

Not yet approved

Built from the law

Cross Border in Ghana

Ghana Cross-BorderTax year 2026

Ghana cross-border tax in tax year 2026: residence of individuals, companies, partnerships and trusts, the withholding rates on payments to residents and non-residents, final withholding, notice of non-resident contracts, foreign tax credit, the double taxation agreements Ghana lists, repatriated branch profits, 3% and 10% withholding on realisation of assets, and the monthly DT 110 return. VAT on imports of services sits in ghana-vat.

Not yet approved

Built from the law

Ghana VAT

Ghana VAT / GSTTax year 2026

Prepare or review a Ghana VAT return for tax year 2026 under the Value Added Tax Act, 2025 (Act 1151), in force from 1 January 2026. It covers the 15% VAT plus 2.5% NHIL and 2.5% GETFund on one base (20% in total, all recoverable), the GHS 750,000 goods threshold, registration of all service providers, zero-rated and exempt supplies, imported services, digital services, 7% VAT withholding, upfront payment, E-VAT invoicing, the monthly return boxes, the ETAX portal, deadlines and penalties. The flat rate scheme is abolished.

Not yet approved

Built from the law

Payroll Social in Ghana

Ghana PayrollTax year 2026

Run or review Ghana payroll for tax year 2026. It covers the three-tier pension scheme, the 18.5% mandatory contribution split between employer 13% and employee 5.5%, Tier 1 at 13.5% to SSNIT and Tier 2 at 5%, the 2026 minimum and maximum insurable earnings, PAYE deductions and the new bands from 1 September 2026, bonus at 5% up to 15% of basic, overtime, casual and temporary workers, non-residents, benefits in kind, forms DT 107 and DT 108 on ETAX, and year-end checks.

Not yet approved

Built from the law

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.

Not yet approved

Built from the law

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.

Not yet approved

Built from the law

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.

Not yet approved

Built from the law

Company Formation in Ghana

Ghana Company FormationTax year 2026

Choose an entity and register a business in Ghana in 2026: entity types, Office of the Registrar of Companies steps, forms, fees, 1% capital duty, beneficial ownership, annual returns, the Ghana Investment Promotion Authority Act, 2026 (Act 1173) minimum foreign capital for trading enterprises, tax registration and the first tax dates.

Not yet approved

Built from the law