Tax calculators, PDF workspace, currency tools, education calculators and more — all built for Ghana. Tax tools updated for the 2026 fiscal year.
Ghana's tax administration is managed by the Ghana Revenue Authority (GRA), which oversees a progressive personal income tax system with seven bands ranging from 0% to 35%, all denominated in the Ghanaian Cedi (GHS). The first GH₵ 490 of monthly chargeable income is tax-free, and rates increase gradually through bands of 5%, 10%, 17.5%, 25%, and 30% before reaching the top marginal rate of 35% on income above GH₵ 50,000 per month. Employees in Ghana are required to contribute 5.5% of their basic salary to the Social Security and National Insurance Trust (SSNIT) Tier 1 scheme, while employers contribute 13% split between Tier 1 (8%) and the occupational pension Tier 2 (5%). A voluntary Tier 3 provident fund allows additional contributions of up to 16.5%. SSNIT contributions are deducted from basic salary before PAYE is computed, reducing the taxable income. Ghana also imposes VAT at a standard rate of 15%, supplemented by the 2.5% National Health Insurance Levy (NHIL) and 2.5% GETFund Levy, bringing the effective consumption tax rate to 20%. The minimum wage stands at GH₵ 18.15 per day for the 2025/26 fiscal year. Additional reliefs include spouse relief of GH₵ 1,200 and child relief of GH₵ 1,200 per child for up to two dependants. AfroTools offers free, GRA-compliant PAYE tax calculators, SSNIT contribution tools, VAT calculators, and detailed salary breakdown tools for Ghana. All calculations are updated for the current 2026 fiscal year under Act 1151 and the latest GRA guidelines.
2026 Fiscal Reset (Act 1151) in effect. Ghana's VAT structure has been unified. PAYE bands remain progressive from 0% to 35%. SSNIT employer contribution is 13%, employee 5.5% of basic salary. Minimum wage: GH₵ 18.15/day.
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Official GRA tax bands, SSNIT rates, and VAT/levy structure for the 2026 fiscal year.
| Monthly Chargeable Income (GH₵) | Annual Equivalent | Rate |
|---|---|---|
| First GH₵ 490 | First GH₵ 5,880/yr | 0% |
| Next GH₵ 110 | Next GH₵ 1,320/yr | 5% |
| Next GH₵ 130 | Next GH₵ 1,560/yr | 10% |
| Next GH₵ 3,166.67 | Next GH₵ 38,000/yr | 17.5% |
| Next GH₵ 16,000 | Next GH₵ 192,000/yr | 25% |
| Next GH₵ 30,103.33 | Next GH₵ 361,240/yr | 30% |
| Above GH₵ 50,000 | Above GH₵ 600,000/yr | 35% |
| Tier | Contribution | Rate |
|---|---|---|
| Tier 1 — Employee | Mandatory (basic salary) | 5.5% |
| Tier 1 — Employer | Mandatory (basic salary) | 13% |
| Tier 2 — Employer | Occupational pension | 5% (of 13%) |
| Tier 3 — Voluntary | Provident fund | Up to 16.5% |
| Max insurable earnings | 2025–26 cap | GH₵ 61,000 |
| Component | Rate | Notes |
|---|---|---|
| Standard VAT | 15% | Most goods and services |
| NHIL | 2.5% | Non-refundable levy |
| GETFund Levy | 2.5% | Non-refundable levy |
| Effective total | 20% | VAT + NHIL + GETFund |
| Zero-rated / Exempt | 0% | Basic food, medical, education |
Important changes under the 2026 Fiscal Reset and Act 1151.