Ghana

Western Africa · GH · 11 treaties

Tax profile

What 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 (11)

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.