Africa
Ghana: tax at a glance
A West African economy with a 25% company tax, a 35% top personal rate and a 15% VAT stacked with health and education levies.
Worldwide (residence-based)
Last verified
Ways to relocate to Ghana
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 35%Progressive. The top 35% band applies above roughly GHS 20,000 a month of taxable income.
- Corporate income
- 25%
- Capital gains
- Investment-asset gains are taxed as income (top 35%), though a 25% election is available for some gains.
- VAT / VAT, plus NHIL 2.5% and GETFund 2.5% levies
- 15%
- Dividends (WHT)
- 8%
- Interest (WHT)
- 8%
- Royalties (WHT)
- 15%
- Social security (employee)
- 5.5% (SSNIT)
- Social security (employer)
- 13% (SSNIT)
- Wealth tax
- None
- Inheritance / estate
- None. Gifts are taxed as income instead.
- Property tax
- Local property rates set by municipal and district assemblies.
- Other
- VAT levies of NHIL 2.5% plus GETFund 2.5%. The COVID levy was repealed in the 2026 reform. A 5% growth and sustainability levy applies to some firms.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
A special regime for new arrivals
Nothing of note applies here. Critically, Ghana taxes citizens as residents by default, and escaping that status requires a permanent home abroad lived in for the whole year.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.