Africa & Indian Ocean · West Africa
Ghana
The emotional centre of the African diaspora return movement — and a jurisdiction that taxes its citizens as residents by default on worldwide income, making a heritage passport an expensive thing to accept without advice.
Tax position
- Income tax (top)
- 35% (above GHS 600,000)
- Capital gains
- individuals may elect a flat 25% or be taxed at marginal rates to 35% — the widely cited 15% figure could not be reconciled with the law and should not be relied on
- Wealth tax
- none
- Inheritance tax
- no separate inheritance tax — but gifts are assessable income
- Special regime
- none of note — and critically, Ghana taxes citizens as residents by default, with escape requiring a permanent home abroad lived in for the whole year
- Territorial
- No — worldwide income taxed
- CFC rules
- No
- Exit tax
- No
- CRS
- Participating
Is Ghana actually right for your family?
We will tell you if it is not. That is the whole service.