Home/Tools/Ghana Tax Calculator
Free tool
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 and is relievable up to 16.5%. 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 1111 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 rule applies to a qualifying junior employee. 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
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 15%
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 |
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.
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.