Estimate Ghana PAYE, SSNIT, reliefs, bonuses, and take-home pay in Ghana cedis before you verify with GRA guidance.
Also see: Ghana VAT Calculator · Ghana PAYE & SSNIT Guide ->
Source check: September 27, 2026. GRA Act 1178 applies from September 1. Read the GRA notice.
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). Its Income Tax (Amendment) Act, 2026 (Act 1178) notice sets seven resident individual bands effective September 1, 2026. The first GHS 7,056 of annual chargeable income (GHS 588 per month) is in the 0% band. Check the GRA portal for filing and remittance.
The employee SSNIT contribution is 5.5% of basic salary; the employer adds 13%. SSNIT's 2026 notice sets a GHS 69,000 monthly maximum insurable earning. Approved Tier III contributions can affect chargeable income; verify scheme eligibility and payroll treatment.
| Annual Income Band (GHS) | Rate | Tax on Band |
|---|---|---|
| First GHS 7,056 | 0% | GHS 0 |
| Next GHS 960 | 5% | GHS 48 |
| Next GHS 1,200 | 10% | GHS 120 |
| Next GHS 34,800 | 17.5% | GHS 6,090 |
| Next GHS 192,000 | 25% | GHS 48,000 |
| Next GHS 363,984 | 30% | GHS 109,195.20 |
| Above GHS 600,000 | 35% | 35% on excess above GHS 600,000 |
From September 1, 2026, the annual resident bands are 0% on the first GHS 7,056; 5% on the next GHS 960; 10% on the next GHS 1,200; 17.5% on the next GHS 34,800; 25% on the next GHS 192,000; 30% on the next GHS 363,984; and 35% above GHS 600,000. Source: GRA Act 1178 notice.
Employees contribute 5.5% of basic salary and employers add 13%. SSNIT's 2026 maximum insurable earning is GHS 69,000 per month, so the maximum 5.5% employee contribution is GHS 3,795 for a month at or above that base. The actual basic salary and contribution record control the result.
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 education relief (GHS 600 per eligible child, up to 3 children / GHS 1,800), disability (25% of income), old age 60+ (GHS 1,500/yr), dependent relative (GHS 1,000/yr). Check eligibility and claims with GRA.
Total employer cost in this estimate is annual gross pay plus 13% employer SSNIT on annual basic salary, capped at a GHS 69,000 monthly insurable base. On GHS 60,000 annual gross with GHS 40,000 annual basic, that gives about GHS 65,200 before other employer costs.
The first GHS 7,056 of annual chargeable income, or GHS 588 per month, is in the 0% resident band from September 1, 2026. Gross salary is different from chargeable income after eligible deductions.
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 an approved private trustee. The 5% second-tier remittance is part of the combined 18.5% employee-plus-employer contribution; it is not an additional 5% deducted from the employee's salary.
Gross salary is pay before deductions. Net salary is what remains after the employee 5.5% SSNIT contribution, PAYE and any voluntary pension contribution entered here. The 5% second-tier pension remittance is part of the total statutory contribution, not another employee cash deduction.
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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