Ghana VAT
Calculator 2026

Current Ghana VAT uses 15% VAT plus 2.5% NHIL and 2.5% GETFund, giving a 20% effective charge. Use this calculator to add or remove VAT, reverse-calculate totals, and test custom rates.

15% VAT + Levies 20% Effective GHS · Ghana Cedis Exempt: Food, Medicine, Education

Last verified: April 19, 2026 · Source: Ghana Revenue Authority (GRA) · Value Added Tax Act, 2025 (Act 1151) reform notice

2026 Key Facts: Ghana's current structure is 15% VAT plus 2.5% NHIL and 2.5% GETFund on the same base value, creating a 20% effective charge. GRA says the COVID-19 Health Recovery Levy was abolished and the goods registration threshold increased to GH₵750,000 from January 1, 2026.

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Amount (GHS) GH₵100
GH₵10GH₵50,000
AmountEnter exact value
GH₵
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Total (Inclusive)
GH₵0
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Calculate how much VAT the buyer withholds and remits to the tax authority on this transaction.

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Ask me anything about VAT in Ghana: the current 20% combined charge, the GH₵750,000 goods threshold, exempt categories, filing deadlines, or reverse VAT math.

Exempt from VAT

✓ Unprocessed food items
✓ Medicine & medical services
✓ Education & textbooks
✓ Water & electricity for residential use
✓ Agricultural inputs & farming equipment
Ghana VAT Structure ▾
VAT Rate15% standard
NHIL Levy+ 2.5% health insurance
GETFund Levy+ 2.5% education levy
COVID-19 LevyAbolished from January 1, 2026
Combined Rate20% on the same base value
Reduced Rate5% on certain goods

GRA says VAT, NHIL and GETFund returns and payment are due by the last working day of the following month. Input tax credits on NHIL and GETFund are now available again under the current structure.

Disclaimer: For informational purposes only. Not professional tax or legal advice. Rates based on VAT Act 1998 and GRA guidelines. Verify with GRA (gra.gov.gh) or a qualified tax advisor.
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Ghana VAT FAQ

Common VAT Questions

What is Ghana's effective VAT rate?

GRA's current 2026 structure is 15% VAT plus 2.5% NHIL and 2.5% GETFund, which creates a 20% effective charge on the same base value.

What changed in Ghana VAT in 2026?

GRA says the COVID-19 Health Recovery Levy was abolished, NHIL and GETFund were re-coupled with VAT for input credit purposes, and the goods registration threshold increased to GH₵750,000 from January 1, 2026.

Which items are exempt from VAT in Ghana?

Exempt items include: unprocessed food, medicine, medical services, education, textbooks, water, residential electricity, and agricultural inputs. These are zero-rated for VAT purposes.

How do I calculate reverse VAT in Ghana?

To extract VAT from a total amount under the current standard structure, divide the total by 1.20 to get the net amount, then subtract the net from the total to get VAT and levies. This calculator does that automatically when you select "Remove VAT" mode.

What is the VAT registration threshold in Ghana?

GRA's current reform notice says the registration threshold for businesses that deal in goods increased from GH₵200,000 to GH₵750,000 with effect from January 1, 2026.

How often do VAT returns need to be filed?

VAT-registered businesses must file monthly VAT returns with GRA, and the current VAT page says return and payment are due by the last working day of the following month.