Ghana VAT
Calculator 2026

Standard 15% VAT + 2.5% NHIL + 1% GETFund + 1% COVID levy = ~20.5% effective rate (transitioning to 20% from 2026). Reduced 5%, exempt unprocessed food, medical, education.

15% VAT + Levies ~20.5% Effective GHS · Ghana Cedis Exempt: Food, Medicine, Education

Last verified: March 2026 · Source: Ghana Revenue Authority (GRA) · VAT Act 1998 (PNDCL 409)

2026 Key Facts: Ghana's VAT structure includes 15% standard rate plus 2.5% National Health Insurance Levy (NHIL), 1% GETFund levy, and 1% COVID-19 levy = ~20.5% total. Effective rate expected to transition to 20% in 2026. Reduced 5% on certain goods. Exempt: unprocessed food, medical services, education, water, energy.

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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+ 1% education levy
COVID-19 Levy+ 1% (may phase out)
Combined Rate≈ 20.5% (→20%)
Reduced Rate5% on certain goods

GRA administers VAT collection. Registered businesses must file returns monthly. Input VAT on business purchases can be reclaimed.

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.
Ghana VAT FAQ

Common VAT Questions

What is Ghana's effective VAT rate?

Ghana's standard VAT is 15%, but additional levies (NHIL 2.5%, GETFund 1%, COVID-19 1%) are added, totaling approximately 20.5%. This combined rate is expected to consolidate to 20% in 2026.

What do the levies (NHIL, GETFund, COVID-19) fund?

NHIL funds the National Health Insurance Scheme. GETFund supports Ghana's education sector. COVID-19 levy was introduced during the pandemic. Rates are subject to change by government policy.

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: Divide the total by 1.205 to get the net, then subtract net from total to get VAT. This calculator does this automatically when you select "Remove VAT" mode.

What is the VAT registration threshold in Ghana?

Businesses with annual turnover exceeding GHS 10,000 must register for VAT with GRA. Smaller businesses can voluntarily register. Registration enables reclaiming input VAT on business purchases.

How often do VAT returns need to be filed?

VAT-registered businesses must file monthly VAT returns with GRA and remit VAT by the 20th of the following month. Late payment attracts penalties and interest charges.