--- name: gh-company-formation description: "Source-cited draft: company formation & entity choice for Ghana (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review." license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)" metadata: source: openaccountants openaccountants_url: "https://www.openaccountants.com/skills/gh-company-formation" jurisdiction: "GH" tax_year: "2025" last_updated: "2026-07-13" review_status: "pending_review" --- # Ghana Company Formation & Entity Choice ## Entity types and capital Companies are registered with the Office of the Registrar of Companies under the Companies Act, 2019 (Act 992). The most common vehicle is a private company limited by shares; foreign investors face additional minimum-capital rules under the GIPC Act. - **Most common entity type** — Private company limited by shares _(Companies Act, 2019 (Act 992) — https://orc.gov.gh/)_ - **Other entity types** — Public company limited by shares, company limited by guarantee, unlimited company, external (branch) company, sole proprietorship and partnership _(Companies Act, 2019 (Act 992) — https://orc.gov.gh/)_ - **Minimum stated capital (100% Ghanaian-owned)** — GHS 500 GHS ((approx — confirm)) _(Companies Act, 2019 (Act 992) — https://www.trade.gov/market-intelligence/ghana-company-registration-requirements)_ - **Minimum foreign equity — joint venture (>=10% Ghanaian)** — USD 200,000 USD (subject to ongoing reform of GIPC thresholds — confirm current position) _(Ghana Investment Promotion Centre Act, 2013 (Act 865) — https://gipc.gov.gh/minimum-equity-requirements/)_ - **Minimum foreign equity — wholly foreign-owned** — USD 500,000 USD (subject to ongoing reform of GIPC thresholds — confirm current position) _(Ghana Investment Promotion Centre Act, 2013 (Act 865) — https://gipc.gov.gh/minimum-equity-requirements/)_ - **Minimum foreign equity — trading enterprise** — USD 1,000,000, plus employment of at least 20 skilled Ghanaians USD _(Ghana Investment Promotion Centre Act, 2013 (Act 865) — https://gipc.gov.gh/minimum-equity-requirements/)_ ## Incorporation steps and annual compliance Incorporation is handled at the Office of the Registrar of Companies and includes obtaining a Tax Identification Number/Ghana card PIN. Registered companies have ongoing annual filing and tax obligations. - **Registration authority** — Office of the Registrar of Companies (ORC) _(Companies Act, 2019 (Act 992) — https://orc.gov.gh/)_ - **Minimum directors** — 2 directors, at least one resident in Ghana _(Companies Act, 2019 (Act 992) — https://www.trade.gov/market-intelligence/ghana-company-registration-requirements)_ - **Core incorporation steps** — Name search/reservation, obtain TIN/Ghana card PIN for officers, file incorporation documents (constitution optional), pay fees and stamp duty, receive certificate of incorporation and commencement _(Companies Act, 2019 (Act 992) — https://orc.gov.gh/)_ - **Stamp duty on stated capital** — 1% of stated capital (e.g. ~GHS 5 on GHS 500) percent percent ((approx — confirm)) _(Stamp Duty Act, 2005 (Act 689) — https://www.pistisaudit.com/2026/04/03/a-complete-guide-to-company-registration-in-ghana-2026/)_ - **Typical incorporation timeline** — Approximately 10 to 15 working days once documentation is complete ((approx — confirm)) _(Companies Act, 2019 (Act 992) — https://www.pistisaudit.com/2026/04/03/a-complete-guide-to-company-registration-in-ghana-2026/)_ - **Annual return to ORC** — File an annual return with the Registrar each year, with audited financial statements _(Companies Act, 2019 (Act 992) — https://orc.gov.gh/)_ - **Core annual tax compliance** — Quarterly provisional tax instalments, monthly PAYE/VAT/WHT filings, and an annual corporate income tax return within 4 months of year-end _(Income Tax Act, 2015 (Act 896) — https://taxsummaries.pwc.com/ghana/corporate/tax-administration)_ --- ## Talk to a verified accountant This guide is maintained by the OpenAccountants network — accountants who put their name behind the tax answers AI gives people. The live, always-current version (and the professional behind it) is at [openaccountants.com](https://www.openaccountants.com). - Use it in your AI: https://www.openaccountants.com/connect - Meet the accountants: https://www.openaccountants.com/network > **General reference only.** This document does not constitute tax, legal, or > financial advice. Verify figures against the cited primary sources or with a > licensed professional before relying on them. ## Today's figures and who stands behind this skill This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `gh-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/gh-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.