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Ghana Tax
Calculator
Work out PAYE and take-home pay, VAT and levies, withholding tax on a supplier invoice, corporate income tax, the tax on a bonus or overtime, and capital gains. Built on the rates in force for 2026 and checked against the legislation, not copied from another calculator.
What the rates are traced to
- Act 896 as amended, for income tax and the PAYE bands
- Act 1151 for VAT and the levies charged alongside it
- SSNIT 2026 contribution notice
Traced to the legislation rather than copied from another calculator, and reviewed by the tax team before publication. It will get you to a number and to the right question. It will not tell you whether a treaty applies, or whether your own facts differ from the assumptions.
Your details
Enter the amounts for the period selected above. Switching between monthly and annual does not convert what you have already typed.
SSNIT and Tier 3 relief are calculated on basic salary only.
Cash allowances, bonus, overtime and taxable benefits in kind.
Tier 3 is a percentage of basic salary, which is how schemes are set up. The relief is the contribution, capped at 16.5% of monthly income under section 112 of Act 766, so allowances raise the ceiling. Non-residents are taxed at a flat 25% with no bands and no reliefs.
Take-home pay, per month
GHS 0
Effective tax rate 0% of gross
| Gross payBasic plus allowances | 0 |
| SSNIT employee contribution5.5% of insurable earnings | 0 |
| Chargeable income | 0 |
| PAYEGraduated rates | 0 |
| Net pay | 0 |
| Employer SSNIT, 13% of insurable earningsNot deducted from the employee | 0 |
| Total cost to employer | 0 |
| Band | Rate | Tax |
|---|
The bands in Act 1178 are annual. Shown here divided by twelve, which is how the monthly deduction is worked out.
Invoice amount
From 1 January 2026 the standard charge is 20% in total: VAT at 15%, NHIL at 2.5% and the GETFund Levy at 2.5%, all applied to the same taxable value. All three are deductible as input tax by a registered taxable person.
The VAT Flat Rate Scheme was abolished by Act 1151. Businesses previously on the flat rate must charge standard rated VAT.
Total invoice value
GHS 0
Tax element 0
| Taxable valueThe base the levies are applied to | 0 |
| NHIL at 2.5%Deductible as input tax from 2026 | 0 |
| GETFund Levy at 2.5%Deductible as input tax from 2026 | 0 |
| VAT at 15%Deductible as input tax | 0 |
| Invoice total | 0 |
Payment details
Withholding tax is deducted by the payer and remitted to the GRA by the fifteenth day of the following month. A withholding certificate must be issued to the supplier.
Pay the supplier
GHS 0
Withhold and remit 0 at 0%
| Invoice amount | 0 |
| Withholding tax | 0 |
| Net payable to supplier | 0 |
Company details
Chargeable income is accounting profit after adjusting for disallowed expenses, capital allowances and any losses carried forward. It is not the same as the profit in your accounts.
Corporate income tax
GHS 0
Effective rate 0%
| Chargeable income | 0 |
| Rate | 0 |
| Tax for the year | 0 |
| Instalments already paid | 0 |
| Balance due on the return | 0 |
Employee details
The overtime rates apply only to a junior employee whose employment income for the year is GHS 18,000 or less. For anyone else, overtime is ordinary employment income and goes through PAYE at the graduated rates.
Concessionary tax on bonus and qualifying overtime
GHS 0
Employee receives 0
At this basic salary the employee earns more than GHS 18,000 a year, so the overtime concession does not apply. The overtime is added to employment income: use the PAYE tab for it.
Concessionary tax only. The bonus above the threshold is added to employment income and taxed at this employee’s marginal rate, which depends on their other income and reliefs. Use the PAYE tab for the full position.
| 15% of annual basicthe bonus threshold | 0 |
| Bonus taxed at 5%final tax | 0 |
| Bonus above the thresholdadded to employment income | 0 |
| Overtime at 5%up to half of basic | 0 |
| Overtime at 10%the excess | 0 |
| Concessionary tax subtotal | 0 |
Disposal details
Cost of the asset includes what you paid for it plus any capital improvements and the incidental costs of acquiring it.
Tax on the gain
GHS 0
Taxable gain 0 at 25%
This disposal is a loss of 0. No tax arises on it here. Whether the loss can be relieved against anything else is a question for the tax team.
| Consideration received | 0 |
| Less cost of the asset | 0 |
| Less costs of disposal | 0 |
| Net gain on the disposal | 0 |
| Taxable gain | 0 |
| Tax | 0 |
Rates
The 2026 tax rates in Ghana, in full
Every rate the calculator above uses, set out so you can check a figure without filling anything in. Traced to the Acts named beside each table. Reviewed by Michael Siaw Larbi, Partner, Tax and Advisory, on .
PAYE rates in Ghana 2026: the annual graduated scale
The bands in Act 896, as amended by Act 1178 from 1 September 2026, are annual. Payroll deducts monthly, so the monthly equivalent is beside each band. Only the slice of income inside a band is taxed at that band’s rate.
| Annual chargeable income (GHS) | Monthly equivalent (GHS) | Cumulative annual | Rate |
|---|---|---|---|
| First 7,056 | First 588 | 7,056 | 0% |
| Next 960 | Next 80 | 8,016 | 5% |
| Next 1,200 | Next 100 | 9,216 | 10% |
| Next 34,800 | Next 2,900 | 44,016 | 17.5% |
| Next 192,000 | Next 16,000 | 236,016 | 25% |
| Next 363,984 | Next 30,332 | 600,000 | 30% |
| Exceeding 600,000 | Exceeding 50,000 | No limit | 35% |
A non-resident individual pays a flat 25% on employment income rather than the graduated scale. PAYE, SSNIT and expatriate tax.
SSNIT contribution rates 2026
Contributions are charged on insurable earnings, which SSNIT floors and caps. The employee’s share comes off before PAYE is worked out, which is where most online calculators go wrong. National Pensions Act 2008 (Act 766).
| Contribution | Note | Rate |
|---|---|---|
| Employee contribution, Tiers 1 and 2 | Deducted before PAYE is calculated | 5.5% |
| Employer contribution | Paid by the employer, not deducted from the employee | 13% |
| Tier 3, maximum relievable | Of the contributor's monthly income, section 112 of Act 766 | 16.5% |
| Insurable earnings floor | A month | GHS 587.80 |
| Insurable earnings ceiling | A month, from 1 January 2026 | GHS 69,000 |
Take-home pay in Ghana 2026 at common salaries
A resident employee on basic salary alone, with no allowances and no Tier 3 contribution, on the bands in force from 1 September 2026. SSNIT is the employee’s 5.5%, capped at the insurable earnings ceiling. The calculator above gives the figure for any other package.
| Monthly basic salary | SSNIT (employee) | PAYE | Effective PAYE rate | Take-home pay |
|---|---|---|---|---|
| 1,000.00 | 55.00 | 44.98 | 4.5% | 900.03 |
| 2,000.00 | 110.00 | 210.35 | 10.5% | 1,679.65 |
| 3,000.00 | 165.00 | 375.72 | 12.5% | 2,459.28 |
| 5,000.00 | 275.00 | 785.75 | 15.7% | 3,939.25 |
| 7,500.00 | 412.50 | 1,376.38 | 18.4% | 5,711.13 |
| 10,000.00 | 550.00 | 1,967.00 | 19.7% | 7,483.00 |
| 15,000.00 | 825.00 | 3,148.25 | 21.0% | 11,026.75 |
| 20,000.00 | 1,100.00 | 4,329.50 | 21.6% | 14,570.50 |
| 30,000.00 | 1,650.00 | 7,126.10 | 23.8% | 21,223.90 |
| 50,000.00 | 2,750.00 | 12,796.10 | 25.6% | 34,453.90 |
| 75,000.00 | 3,795.00 | 21,042.85 | 28.1% | 50,162.15 |
Withholding tax rates in Ghana 2026
Mostly payments to resident suppliers. Rates change with the payee’s residency, any double tax treaty in force, and whether the supplier holds an exemption certificate. The last two rows are charged on the consideration for realising an asset, not on the gain, and are credited against the final charge. Income Tax Act 2015 (Act 896), as amended by Act 1094.
| Payment | Rate |
|---|---|
| Supply of goods | 3% |
| Supply of services | 7.5% |
| Supply of works | 5% |
| Rent, residential property | 8% |
| Rent, commercial property | 15% |
| Dividend | 8% |
| Interest, other than to an individual or a resident financial institution | 8% |
| Royalty, natural resource payment | 15% |
| Fees to part-time lecturer or examiner | 10% |
| Commission to insurance or sales agent | 10% |
| Director's fees | 20% |
| Endorsement or promotion fee | 10% |
| Realisation of an asset by a resident person | 3% |
| Realisation of an asset by a non-resident person | 10% |
Withheld tax is due by the fifteenth of the following month. Failing to withhold is the commonest source of a GRA assessment we see. GRA tax audit and objection support.
VAT, NHIL and GETFund rates 2026
Under the Value Added Tax Act 2025 (Act 1151), in force from 1 January 2026, NHIL and the GETFund Levy are deductible as input tax. The Flat Rate Scheme is abolished. Both changes alter how a cost build-up should be priced.
| Charge | Note | Rate |
|---|---|---|
| VAT, standard rate | Recoverable as input tax by a registered business | 15% |
| NHIL | Deductible as input tax from 2026 under Act 1151 | 2.5% |
| GETFund Levy | Deductible as input tax from 2026 under Act 1151 | 2.5% |
| Total charged on a standard-rated invoice | Applied to the taxable value of the supply | 20% |
The return and the payment are due by the last working day of the following month. VAT and indirect taxes.
Corporate income tax rates in Ghana 2026
Charged on chargeable income for the year, with quarterly instalments against the final charge. Income Tax Act 2015 (Act 896).
| Sector | Rate |
|---|---|
| General | 25% |
| Mining and upstream petroleum | 35% |
| Hotels | 22% |
Location and sector concessions can reduce this. Tax exemptions and incentives.
Bonus, overtime and capital gains rates 2026
Concessionary rates that sit outside the graduated scale. Act 896 and L.I. 2244.
| Charge | Note | Rate |
|---|---|---|
| Bonus, up to 15% of annual basic salary | A final tax; the excess joins employment income | 5% |
| Overtime, up to 50% of monthly basic | Junior employee earning up to GHS 18,000 a year | 5% |
| Overtime, the excess above that | Junior employee earning up to GHS 18,000 a year | 10% |
| Gain on an investment asset, individual | By election; otherwise the graduated rates apply | 25% |
| Employment income, non-resident | A flat rate, not the graduated scale | 25% |
Questions
Questions we get asked about PAYE
These answers cover the salary and PAYE mode. The notes inside each of the other modes carry the points specific to them.
What are the PAYE tax rates in Ghana for 2026?
How much tax is deducted from a GHS 5,000 monthly salary in Ghana?
Is SSNIT deducted before PAYE is calculated?
Does the whole salary get taxed at the top rate?
What about bonuses?
When is PAYE due?
Can I use this for a payroll run?
Talk to the tax team
A number on a screen is not advice.
If the figure surprised you, or if the GRA has already been in touch, speak to Michael. Thirty minutes, no charge, and you will get a straight answer about whether you have a problem.