Ghana
Western Africa · GH · 11 treaties
What are the main tax rates in Ghana?
Ghana has a top personal income tax rate of 35%, a corporate tax rate of 25%, a standard VAT of 15%, and a 0% capital gains tax.
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 8% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 15% |
| Personal income (top rate) | 35% |
| Capital gains | 0% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is the capital gains tax rate in Ghana?
- Capital gains tax in Ghana is 0%.
- How long does it take to become a tax resident in Ghana?
- It takes 183 days to establish tax residency in Ghana.
- What is the dividend withholding tax rate in Ghana?
- The dividend withholding tax rate in Ghana is 8%.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- Ghanaian citizen who does NOT have a permanent home outside Ghana and live in that foreign home for the whole year of assessment is resident for that year
- Presence in Ghana for an aggregate of 183 days or more in any 12‑month period that commences or ends during the year of assessment
- Employee or official of the Government of Ghana posted abroad during the year of assessment
- Ghanaian citizen temporarily absent from Ghana for not more than 365 continuous days who has a permanent home in Ghana
Non‑citizens can generally cease residency by leaving and staying under the 183‑day threshold, but Ghanaian citizens remain resident if they keep a permanent home in Ghana or are away less than 365 days, so cutting tax ties usually requires both departure and giving up a Ghanaian permanent home.
Source: Ghana Revenue Authority
Tax treaty network (17)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Belgium | 15% | 10% | 10% |
| Czechia | 6% | 10% | 8% |
| Denmark | 15% | 8% | 8% |
| France | 15% | 10% | 10% |
| Germany | 15% | 10% | 8% |
| Italy | 15% | 10% | 10% |
| Mauritius | 7% | 7% | 8% |
| Netherlands | 10% | 8% | 8% |
| Singapore | 7% | 7% | 7% |
| South Africa | 15% | 10% | 10% |
| Switzerland | 15% | 10% | 8% |
| Ireland | 7% | 7% | 8% |
| Malta | 6% | 7% | 8% |
| Morocco | 10% | 10% | 10% |
| Norway | 15% | 7% | 10% |
| Qatar | 7% | 7% | 10% |
| United Kingdom | 15% | 12.5% | 12.5% |