Source check, September 27, 2026. Ghana resident PAYE bands changed on September 1, 2026 under GRA Act 1178. SSNIT set a GHS 69,000 monthly maximum insurable earning for 2026. This guide reflects those official figures.
This guide walks through the current GRA PAYE bands, explains how the employee 5.5% SSNIT deduction works, and shows planning examples at GHS 3,000, GHS 6,000, and GHS 15,000 monthly. Use the examples to understand the mechanics, then run your exact basic salary, allowances and approved deductions through the Ghana PAYE Calculator.
GRA monthly PAYE bands from September 2026
GRA's current PAYE table and Act 1178 notice set the resident individual bands below from 1 September 2026. Each rate applies only to the chargeable-income slice in that row.
| Monthly chargeable-income slice | Rate | Tax on full slice | Cumulative tax |
|---|---|---|---|
| First GHS 588 | 0% | GHS 0.00 | GHS 0.00 |
| Next GHS 80 | 5% | GHS 4.00 | GHS 4.00 |
| Next GHS 100 | 10% | GHS 10.00 | GHS 14.00 |
| Next GHS 2,900 | 17.5% | GHS 507.50 | GHS 521.50 |
| Next GHS 16,000 | 25% | GHS 4,000.00 | GHS 4,521.50 |
| Next GHS 30,332 | 30% | GHS 9,099.60 | GHS 13,621.10 |
| Above GHS 50,000 | 35% | 35% of the excess | Depends on income |
The first GHS 588 per month, equivalent to GHS 7,056 annually, is a 0% band for chargeable income after eligible deductions. It is not a blanket gross-salary exemption. The annual bands are GHS 7,056, then widths of GHS 960, 1,200, 34,800, 192,000 and 363,984 before 35% applies above GHS 600,000.
How to estimate Ghana salary after tax
- Separate gross from basic pay. Gross may include allowances. Employee SSNIT is calculated on basic salary, subject to the insurable-earnings ceiling.
- Calculate employee SSNIT. Multiply monthly basic pay by 5.5%, using a maximum insurable base of GHS 69,000 per month. The employer's 13% contribution is a separate cost.
- Identify eligible deductions. Approved provident-fund contributions and GRA personal reliefs may reduce chargeable income. Confirm eligibility with payroll; a child education relief, for example, requires qualifying school fees.
- Apply each PAYE band. Tax only the chargeable income falling within that band's width, then add the band taxes.
- Find cash take-home. Subtract employee SSNIT, PAYE and any voluntary pension actually deducted from gross pay. Pension savings are not themselves a tax payment.
If a payslip was issued before September 2026, compare it with the rates in force during that pay period. The new bands should not be applied backwards to older payroll. Bonuses, benefits in kind, a non-resident status or multiple income sources may require a different calculation.
SSNIT and Tier III in 2026
SSNIT's 13 January 2026 notice raised the maximum insurable earning from GHS 61,000 to GHS 69,000. Its maximum 13.5% contribution is GHS 9,315, confirming that GHS 69,000 is a monthly payroll base. At or above this monthly basic pay, the employee's 5.5% share is capped at GHS 3,795 per month. GHS 6,000 of monthly basic pay remains below the ceiling and generates GHS 330 of employee SSNIT.
The statutory contribution is 5.5% from the employee and 13% from the employer. SSNIT explains that 13.5% of the combined 18.5% goes to SSNIT and 5% to the second-tier trustee. The 5% second-tier remittance is part of the combined contribution, not another employee cash deduction.
Tier III is voluntary. GRA lists approved provident-fund contributions up to 16.5% of basic salary among possible PAYE deductions. Scheme approval and payroll treatment matter. A lower tax bill can still mean less cash in hand when earnings move into retirement savings; check fund fees, access rules and the fund statement before choosing a contribution.
Worked salary examples
The examples assume resident employment, basic pay equal to gross pay, employee SSNIT enabled, and no bonus, benefits, personal reliefs or voluntary Tier III contribution. PAYE is calculated on twelve equal months using GRA's annual bands, then divided by twelve. These are planning estimates, not payroll filing figures.
| Monthly gross/basic | Employee SSNIT | Chargeable income | PAYE | Estimated take-home |
|---|---|---|---|---|
| GHS 3,000.00 | GHS 165.00 | GHS 2,835.00 | GHS 375.73 | GHS 2,459.28 |
| GHS 6,000.00 | GHS 330.00 | GHS 5,670.00 | GHS 1,022.00 | GHS 4,648.00 |
| GHS 15,000.00 | GHS 825.00 | GHS 14,175.00 | GHS 3,148.25 | GHS 11,026.75 |
For GHS 3,000 gross/basic, employee SSNIT of GHS 165 leaves GHS 2,835 chargeable. The first three PAYE slices produce GHS 14; the remaining GHS 2,067 is taxed at 17.5%, about GHS 361.73. PAYE is about GHS 375.73 and cash take-home is about GHS 2,459.28. Rounding each line separately can create a one-pesewa difference.
For GHS 6,000 gross/basic, the first GHS 3,668 of chargeable income accumulates GHS 521.50 in PAYE. The remaining GHS 2,002 is in the 25% band and adds GHS 500.50. That is GHS 1,022 in monthly PAYE. At GHS 15,000, GHS 10,507 of chargeable income lies in the 25% band, adding GHS 2,626.75 to the same GHS 521.50 base.
These examples are most useful as a way to check the order of deductions. The actual result can differ when basic pay is less than gross, when payroll includes benefits or bonuses, or when an approved pension or relief applies. Enter those facts into the Ghana PAYE calculator and compare the output with the employer's payslip.
See Your Exact Ghana Take-Home Pay
Enter your salary, SSNIT details, and optional Tier III contributions to get a precise monthly and annual breakdown.
Open Ghana PAYE Calculator →Official sources checked 27 September 2026
- GRA Act 1178 notice for the September 2026 effective date and resident monthly and annual PAYE bands.
- GRA PAYE guidance for deductions, employer remittance and current bands.
- SSNIT 2026 insurable-earnings notice for the GHS 69,000 maximum base and GHS 9,315 maximum 13.5% contribution.
- GRA personal relief guidance for eligibility and relief amounts.
Frequently Asked Questions
Employees contribute 5.5% of monthly basic salary, subject to the GHS 69,000 monthly maximum insurable earning in SSNIT's 2026 notice. The employee contribution at that maximum base is GHS 3,795 per month.
The first GHS 588 of monthly resident chargeable income, or GHS 7,056 annually, is in the 0% band from 1 September 2026. Chargeable income is calculated after eligible deductions, so this is not a gross-pay threshold.
No. 5.5% employee SSNIT on GHS 6,000 of monthly basic pay is GHS 330. The 2026 GHS 69,000 insurable-earnings ceiling applies per month.
No. An approved voluntary provident-fund contribution may reduce chargeable income within GRA's stated limits. Confirm scheme approval, payroll handling and access rules before treating a payment as deductible.