Clarisage Advisory · Tax & Fiscal Advisory Unit Rates verified: April 2026
Free · Built for Ghana · 2026 Rates

Calculate your Ghana taxes in seconds.
Confident. Current. Clarisage.

A precise calculator suite covering PAYE, VAT & Levies, Withholding Tax, Capital Allowance, SSNIT Pension Estimator, and Penalties & Compliance Deadlines — maintained by Clarisage Advisory.

Open Calculator → View 2026 Rates
Quick Glance · 2026

Key Ghana Tax Figures

Tax-Free Income
5,880GH₵/yr
Top PAYE Rate
35%
Effective VAT
20%
SSNIT Cap
61,000GH₵/mo
i
Act 1151 VAT ReformsCOVID-19 levy abolished; effective rate now 20%.
ii
PAYE Graduated BandsFull 7-band monthly & annual schedule applied.
iii
SSNIT Tier 1/2/3Employee, employer and voluntary Tier-3 logic.
iv
WHT Resident & Non-ResidentStandard statutory rates by payment type.

The Tax Calculator

Choose a module. Every result is itemised, transparent, and rounded to two decimals.

PAYE & Net Salary

Graduated monthly bands per the 2026 schedule. Computes SSNIT (Tier 1), Tier 2 mandatory pension, optional Tier 3, PAYE and take-home pay — with full employer cost view.

Monthly Take-Home

PAYE · 2026
Net Salary
GH₵0
Gross Income0.00
SSNIT / Tier 1 (5.5%)0.00
Tier 2 (5%) — employer-paid0.00
Tier 3 Voluntary0.00
Personal Reliefs (monthly)0.00
Chargeable Income0.00
PAYE Payable0.00
How your income is taxed
Total Pension Contribution
Tier 1 (employee)0.00
Tier 2 mandatory0.00
Tier 3 voluntary0.00
Total Pension Pot (monthly)0.00
Employer's Total Cost
Gross Salary0.00
Employer SSNIT (8%)0.00
Employer Tier 2 (5%)0.00
Total Cost to Employer0.00
Tier 2 is mandatory under Act 766. By default it's part of the employer's 13% contribution and doesn't reduce employee net pay. Some private schemes deduct it from the employee — toggle the option above to model your situation. Self-employed taxpayers contribute all tiers themselves.

VAT & Levies

Under Act 1151 (effective 1 Jan 2026), the COVID-19 levy is abolished and NHIL & GETFund are re-coupled into the VAT base. Effective combined rate: 20%.

VAT Computation

Act 1151 · 2026
Total Price (VAT-inclusive)
GH₵0
Base Value (excl.)0.00
NHIL (2.5%)0.00
GETFund Levy (2.5%)0.00
VAT (15%)0.00
Total Tax & Levies0.00
Under Act 1151, the 15% VAT, 2.5% NHIL and 2.5% GETFund Levy are all computed on the same base. The 1% COVID-19 Health Recovery Levy has been abolished.

Withholding Tax

Select payment type and payee residency. Rates shown are statutory; treaty relief may reduce rates for non-residents.

PaymentResidentNon-Resident

WHT Computation

GRA · 2026
WHT to Withhold
GH₵0
Payment Type—
Applicable Rate—
Gross Amount0.00
Net to Payee0.00
Withholding agents must remit to GRA by the 15th of the month following deduction. Double taxation agreements may alter non-resident rates.

Capital Allowance

Ghana uses asset classes with straight-line or pooled-declining depreciation under the Third Schedule of Act 896.

Allowance Schedule

Act 896 · Sch 3
Year 1 Allowance
GH₵0
Method—
Applicable Rate—
Original Cost0.00
Total Claimed (projection)0.00
Year-by-Year
Classes 1–4 use a pooled declining-balance method; Class 5 uses straight-line; Class 6 is straight-line over the asset's useful economic life.

SSNIT Pension Estimator

Estimates your monthly pension based on the SSNIT formula (Act 766) — contribution months, best 3 years' average, and pension right.

Retirement Estimate

SSNIT · Act 766
Estimated Monthly Pension
GH₵0
Pension Right0%
Projected Best 3-Yr Avg0.00
Monthly Contribution (13.5%)0.00
Tier 2 Lump-Sum Estimate0.00
Replacement Ratio0%
Pension right is 37.5% at the minimum 180 months, rising by 0.09375% per extra month (max 60% at 400 months). Tier 2 is an indicative projection assuming a 4% real return.

Penalties & Compliance Deadlines

Estimate late-filing penalties and interest under the Revenue Administration Act 915, and view upcoming compliance dates.

Interest accrues at 125% of the MPR on the unpaid tax.
ObligationDeadline
PAYE remittance15th of following month
SSNIT contributions14th of following month
VAT/NHIL/GETFund returnsLast working day of following month
Withholding Tax15th of following month
Employer Annual Reconciliation30 April
CIT self-assessmentQuarterly: Mar 31, Jun 30, Sep 30, Dec 31
Annual Returns (Individual)30 April following year-end

Penalty & Interest

Act 915
Total Due (Tax + Penalty + Interest)
GH₵0
Principal Tax0.00
Late Filing Penalty0.00
Interest on Unpaid Tax0.00
Total Liability0.00
Late-filing penalty: GHS 500 immediately, plus GHS 10 for each further day of default. Interest on unpaid tax: 125% of BoG MPR, compounded monthly.

Bulk Payroll Run

Process payroll for your full staff list in seconds. All computation happens in your browser — no data leaves your device. Download a 3-sheet Excel workbook with the full register, summary, and GRA-ready PAYE schedule.

Payroll Period
# Staff Name TIN / Ghana Card Basic Allowances Bonus Tier 3 Reliefs (Annual) PAYE Net Pay
Your payroll register is empty
Click + Add Staff to enter manually, or ↑ Upload Excel/CSV to import an existing roster.
Need a starting point? Download our template.
Privacy note — All calculations run locally in your browser. Staff names, salaries and TINs are never transmitted to a server. Data is cleared when you close this page. For sensitive payrolls, run the page in your browser's private/incognito mode.

Ghana Tax Rates & Compliance

Up-to-date reference. Current as of April 2026 and aligned with the Value Added Tax Act 2025 (Act 1151), Income Tax Act 896 (as amended) and National Pensions Act 766.

PAYE Bands (Annual) 2026

  • First 5,8800%
  • Next 1,3205%
  • Next 1,56010%
  • Next 38,00017.5%
  • Next 192,00025%
  • Next 366,24030%
  • Exceeding 605,00035%

VAT & Levies Act 1151

  • Standard VAT15%
  • NHIL2.5%
  • GETFund Levy2.5%
  • COVID-19 LevyAbolished
  • Effective Combined Rate20%
  • Flat Rate (Retail)3%
  • Registration ThresholdGH₵ 750,000

SSNIT & Pensions Act 766

  • Employee Contribution5.5%
  • Employer Contribution13%
  • Tier 1 (SSNIT)13.5%
  • Tier 2 (Mandatory)5%
  • Tier 3 (Voluntary, tax-deductible)up to 16.5%
  • Insurable Earnings CeilingGH₵ 61,000/mo
  • Minimum Pension Age60 (55 early)

Withholding Tax · Residents

  • Dividend8%
  • Interest (to individual)Exempt
  • Interest (to company)8%
  • Rent (residential, individual)8%
  • Rent (commercial)15%
  • Royalties15%
  • Supply of Goods & Works3%
  • Supply of Services7.5%
  • Directors' Fees20%
  • Commission to Insurance Agents10%

Withholding Tax · Non-Residents

  • Dividend8%
  • Interest8%
  • Royalties / Natural Resources15%
  • Rent15%
  • Management & Technical Fees20%
  • Goods, Works & Services20%
  • Short-Term Insurance Premium5%
  • Endorsement Fees / Entertainers20%
  • Non-Resident Directors25%

Capital Allowance Classes Sch 3

  • Class 1 · Computers & IT40%
  • Class 2 · Plant & Machinery30%
  • Class 3 · Vehicles, Tractors20%
  • Class 4 · Office Furniture20%
  • Class 5 · Buildings10% SL
  • Class 6 · IntangiblesUseful life

Corporate Income Tax

  • Standard CIT Rate25%
  • Mining Companies35%
  • Petroleum (upstream)35%
  • Banks (loans to agric/leasing)20%
  • Free Zone Enterprises (export)15%
  • Capital Gains (individual)15%
  • Growth & Sustainability Levy1–5%

Key Compliance Deadlines

  • PAYE15th
  • SSNIT14th
  • VAT / NHIL / GETFundLast wk-day
  • WHT15th
  • CIT InstalmentsQuarterly
  • Annual Return (PIT)30 April
  • Employer Annual Recon.30 April

Personal Reliefs Annual

  • Marriage / ResponsibilityGH₵ 1,200
  • Child Education (per child, max 3)GH₵ 600
  • Aged 60+GH₵ 1,500
  • Aged Dependent Relative (max 2)GH₵ 1,000
  • Disability25% of income
  • Professional TrainingGH₵ 2,000
  • Mortgage InterestPrincipal residence only

Built by advisors, for anyone doing business in Ghana.

Clarisage Advisory is a Ghana-based firm specializing in accounting and business management consulting services for SMEs and NGOs, providing expert guidance to drive growth, transparency, and success.

Engage Our Team →