---
name: gh-tax-overview
description: "Source-cited draft: tax overview 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-tax-overview"
  jurisdiction: "GH"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Ghana Tax Overview

## Ghana Tax Overview

## Ghana tax system at a glance (2025)

Ghana taxes income, consumption and payroll under statutes administered by the Ghana Revenue Authority. The figures below are for the 2025 year of assessment; a major VAT reform (Act 1151) was passed in 2025 but takes effect 1 January 2026, so the 2025 VAT regime described elsewhere remains in force for this year.

- **Standard tax year (basis period)** — Calendar year, 1 January to 31 December (companies may apply for a non-calendar accounting year)  _([Income Tax Act, 2015 (Act 896)](https://taxsummaries.pwc.com/ghana/corporate/tax-administration))_
- **Currency** — Ghana cedi (GHS / GH₵)  _(Bank of Ghana Act, 2002 (Act 612))_
- **National tax authority** — Ghana Revenue Authority (GRA)  _([Ghana Revenue Authority Act, 2009 (Act 791)](https://gra.gov.gh/))_
- **Basis of taxation** — Residents are taxed on worldwide income; non-residents are taxed on Ghana-sourced income only  _([Income Tax Act, 2015 (Act 896)](https://taxsummaries.pwc.com/ghana/individual/taxes-on-personal-income))_
- **Top marginal personal income tax rate (resident)** — 35 percent (applies to annual chargeable income exceeding GHS 600,000)  _([Income Tax Act, 2015 (Act 896)](https://taxsummaries.pwc.com/ghana/individual/taxes-on-personal-income))_
- **Standard corporate income tax rate** — 25 percent  _([Income Tax Act, 2015 (Act 896)](https://taxsummaries.pwc.com/ghana/corporate/taxes-on-corporate-income))_
- **Does Ghana levy VAT?** — Yes — standard VAT rate is 15%, plus health and education levies on the same base (2025 regime) percent  _([Value Added Tax Act, 2013 (Act 870)](https://gra.gov.gh/domestic-tax/tax-types/vat/))_
- **Annual corporate income tax return deadline** — Within 4 months after the end of the accounting year (e.g. 30 April for a 31 December year-end)  _([Income Tax Act, 2015 (Act 896)](https://taxsummaries.pwc.com/ghana/corporate/tax-administration))_
- **Annual personal income tax return deadline** — Within 4 months after the end of the year of assessment (by 30 April for a calendar year)  _([Income Tax Act, 2015 (Act 896)](https://taxsummaries.pwc.com/ghana/individual/tax-administration))_

<!-- openaccountants-cta-block -->

---

## 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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/gh-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.