GRA 7-band progressive tax (0%-35%), SSNIT Tier I/II/III optimizer, bonus calculator, all personal reliefs. Your exact take-home pay in Ghana cedis.
Also see: Ghana VAT Calculator · Ghana PAYE & SSNIT Guide ->
Last updated: March 2026 - See what changed
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 Income Tax Act 2015 (Act 896). The system uses seven progressive annual 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.
| Annual Income Band (GHS) | Rate | Tax on Band |
|---|---|---|
| First GHS 5,880 | 0% | GHS 0 |
| Next GHS 1,320 | 5% | GHS 66 |
| Next GHS 1,560 | 10% | GHS 156 |
| Next GHS 38,000 | 17.5% | GHS 6,650 |
| Next GHS 192,000 | 25% | GHS 48,000 |
| Next 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 next GH₵1,320; 10% on next GH₵1,560; 17.5% on next GH₵38,000; 25% on next GH₵192,000; 30% on next GH₵366,240; 35% above GH₵605,000. Source: GRA, Income Tax 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 annual 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 annual chargeable income (after SSNIT and reliefs) is taxed at 0%. This means monthly 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 monthly returns with the GRA on your behalf. Self-employed individuals or those with additional income must register with GRA, obtain a TIN, and file annual 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 monthly 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.
Open Ghana PAYE CalculatorMoney 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 monthly salary, enter the gross pay and review the estimated PAYE and net pay. Treat the result as a draft until employee-specific deductions and current GRA guidance are checked.
The calculator 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.
This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.
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AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.
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