Estimate Ghana PAYE, SSNIT, reliefs, bonuses, and take-home pay in Ghana cedis before you verify with GRA guidance.
Voir aussi : Calculateur TVA Ghana · Ghana PAYE & SSNIT Guide ->
Dernière mise à jour : March 2026 - Voir les changements
SSNIT 5.5% applies to basic salary only, not allowances.
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Ghana's PAYE system is administered by the Ghana Revenue Authority (GRA) under the Impôt sur le Revenu Act 2015 (Act 896). The system uses seven progressive annuel bands from 0% to 35%, with a tax-free threshold of GHS 5,880 per year (GHS 490 per month). PAYE must be remitted by the 15th of the following month via the GRA TaxPro portal.
Employees also contribute to SSNIT (Social Security and National Insurance Trust) at 5.5% of basic salary (Tier I + II combined), capped at GHS 61,000 basic per month. The SSNIT employee contribution is deductible from taxable income before GRA rates apply. Voluntary Tier III contributions are also tax-deductible up to 16.5% of basic salary.
| annuel Income Band (GHS) | Rate | Tax on Band |
|---|---|---|
| First GHS 5,880 | 0% | GHS 0 |
| suivant GHS 1,320 | 5% | GHS 66 |
| suivant GHS 1,560 | 10% | GHS 156 |
| suivant GHS 38,000 | 17.5% | GHS 6,650 |
| suivant GHS 192,000 | 25% | GHS 48,000 |
| suivant GHS 366,240 | 30% | GHS 109,872 |
| Above GHS 600,000 | 35% | 35% on excess above GHS 600,000 |
Seven bands: 0% on first GH₵5,880/yr; 5% on suivant GH₵1,320; 10% on suivant GH₵1,560; 17.5% on suivant GH₵38,000; 25% on suivant GH₵192,000; 30% on suivant GH₵366,240; 35% above GH₵605,000. Source: GRA, Impôt sur le Revenu Act 2015 (Act 896) as amended for 2026.
Employees contribute 5.5% of basic salary to SSNIT Tier 1. Employers contribute 13% of basic salary. The 2026 insurable earnings cap is GHS 61,000/year. Maximum employee SSNIT contribution is GHS 3,355/year.
Tier III is a voluntary occupational pension. Contributions are tax-deductible up to 16.5% of basic salary, directly reducing chargeable income before PAYE. It's one of Ghana's most powerful legal tax tools.
The first 15% of annuel basic salary paid as bonus is taxed at a flat 5%. Any bonus above 15% of basic is taxed at progressive GRA PAYE rates.
Marriage relief (GHS 1,200/yr), child relief (GHS 1,200 per child, capped at 2 children / GHS 2,400), disability (25% of income), old age 60+ (GHS 1,500/yr), dependent relative (GHS 1,000/yr). All require GRA registration.
Total employer cost = employee gross + 13% employer SSNIT on basic (capped at GHS 61,000). For GHS 60,000 gross with GHS 40,000 basic, employer cost is approximately GHS 65,200/year.
The first GH₵4,824 of annuel chargeable income (after SSNIT and reliefs) is taxed at 0%. This means mensuel income up to roughly GH₵402 is completely tax-free. The threshold is set by the Ghana Revenue Authority and applies to all resident individuals.
If your employer deducts PAYE at source, they file mensuel returns with the GRA on your behalf. Self-employed individuals or those with additional income must register with GRA, obtain a TIN, and file annuel returns by April 30 of the following year using GRA's online portal or by visiting a GRA office.
Tier 2 is a mandatory occupational pension managed by private fund managers (not SSNIT). Employees contribute 5% of basic salary. Unlike Tier 1 which is a defined benefit scheme, Tier 2 is a defined contribution scheme where your benefits depend on investment returns. Funds are portable when you change employers.
Gross salary is your total pay before deductions. Net salary (take-home pay) is what you receive after SSNIT Tier 1 (5.5%), Tier 2 (5%), PAYE income tax, and any voluntary Tier 3 contributions are deducted. For example, a GHS 5,000 mensuel gross salary yields approximately GHS 4,200-4,400 net depending on your reliefs.
Use AfroTools to estimate Ghana PAYE from salary, SSNIT, reliefs, bonus treatment, and Tier III pension inputs. Use Ghana Revenue Authority systems and forms for official returns and remittance. AfroTools is not the official GRA portal.
Model GRA PAYE schedule outcomes with SSNIT, Tier III, bonus tax, and personal relief context.
Calculateur PAYE Ouvrir GhanaMoney tool operating notes
This page helps payroll teams and employees understand the likely PAYE path, while keeping final filing decisions tied to official records and adviser review.
Use it to estimate Ghana PAYE for a salary offer, compare gross and net pay, or prepare a payroll review before payslips are issued.
For a GHS 8,000 mensuel salary, saisissez the gross pay and review the estimated PAYE and net pay. Treat the résultat as a draft until employee-specific deductions and current GRA guidance are checked.
The calculateur uses the Ghana PAYE logic implemented in AfroTools and the user inputs on the page. It does not know every benefit, relief, pension treatment or special payroll arrangement.
Reviewed for page structure and sales readiness: May 4, 2026. Confirm final PAYE with GRA guidance, payroll records and a qualified adviser before filing or paying employees.
Ce calculateur sensible relie les sources officielles, la méthode, les cas de test et les limites utilisés pour vérifier les résultats affichés.
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