Classify this payment

The result is only as reliable as the payment classification. Use the contract and recipient records, not just the invoice description.

1Payer and recipient

Payer context

Recipient residence

Recipient type

Non-resident boundaryThe income is connected to a Ghana permanent establishment. The simple final-WHT workflow may not apply.

2Payment and threshold

Payment category

Current gross payment (GHS)

Enter the amount before withholding.

Earlier payments under this annual contract (GHS)

Used for the published GH₵2,000 resident goods, works and entity-service threshold.

Payment date

The worksheet shows the standard 15th-of-following-month remittance date.

3Optional treaty approval

Use a lower rate already approved by the GRA Commissioner-General for this non-resident payment.

Approved treaty rate (%)

Do not infer a treaty rate from a country table. Enter the rate on the approval letter.

The recipient is the beneficial owner and holds the required residence evidence.I have the Commissioner-General approval letter supporting this rate.

Enter the payment details to begin. Nothing is stored or sent.

CalculatedGH₵0.00Estimated withholding from this payment

Payment result

Gross paymentGH₵0.00

Net paymentGH₵0.00

Classification

Payment category—

Published domestic rate—

Applied rate—

Annual contract total—

Threshold check—

Tax treatment—

Standard remittance date—

What changes the answer

Three checkpoints prevent a misleading blanket-rate result.

Resident supply thresholdPublished resident goods, works and entity-service rows apply when the annual contract total exceeds GH₵2,000.

Recipient details matterResident interest excludes individuals and resident financial institutions in the published table.

Permanent establishmentGhana-PE-connected non-resident income needs classification outside this simple final-WHT workflow.

Treaty relief is not automaticThis worksheet accepts a lower rate only when the user confirms beneficial ownership and a Commissioner-General approval letter.

Payment data stays local

Calculation, copy and PDF happen in this browser. Sharing sends only this page URL, never amounts or classifications.

Official sources

Primary authority and administration references checked 22 July 2026.

Planning reference only. It does not file a return, issue a certificate, approve treaty relief or replace GRA or professional classification.

Report calculation error

Payment	Resident	Non-resident
Dividends	8%	8%
Interest	8% with published exclusions	8% with published exclusions
Residential / non-residential rent	8% / 15%	15%
Royalties / natural resources	15%	15%
Goods / works / services	3% / 5% / 7.5%	20%
Management / technical services	Needs classification	20%
General insurance premium	Needs classification	5%

Withholding Tax Calculator

Classify this payment

Published domestic rate map

How to use the result