Africa
Ghana tax rates 2026
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
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 The COVID levy was repealed in the 2026 reform.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.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Ghana
The residency and citizenship routes that lead here, weighed against the tax picture above.