Republic of Ghana — PAYE, VAT, SSNIT, Excise Duty 2026
💰 PAYE Calculator (Pay As You Earn)
Calculate annual personal income tax under Ghana's progressive PAYE system (Income Tax Act, 2015, Act 896 as amended). Top marginal rate: 35%. Tax-free threshold: GH₵6,000/year. All amounts in Ghana Cedis (GH₵).
GH₵
GH₵
📌 Deductions & Reliefs:
SSNIT Tier 1 contributions (5.5% employee) are tax-deductible. Mortgage interest on owner-occupied housing is deductible (up to 40% of assessable income). Donations to approved charitable institutions are deductible. The tax-free threshold of GH₵6,000/year (GH₵500/month) means no PAYE on income below this level. Tax year: 1 Jan – 31 Dec. Returns due by 30 April of the following year.
📊 GRA PAYE Tax Brackets 2026
Progressive personal income tax rates for charge persons resident in Ghana, per the Income Tax Act, 2015 (Act 896) as amended by the Ghana Revenue Authority (GRA).
Lower Limit (GH₵)
Upper Limit (GH₵)
Fixed (GH₵)
Rate %
0
6,000
0
0%
6,001
12,000
0
5%
12,001
24,000
300
10%
24,001
48,000
1,500
17.5%
48,001
96,000
5,700
25%
96,001
144,000
17,700
30%
144,001
Above
32,100
35%
📌 Formula:
Tax = Fixed Amount + Rate × (Chargeable Income − Lower Limit). The first GH₵6,000 of annual income is exempt from tax.
🏢 SSNIT & Statutory Deduction Rates
Item
Employee
Employer
SSNIT Tier 1 (Pension)
5.5%
13.0%
Provident Fund (optional)
5.0%
5.0%
Total (with Provident)
10.5%
18.0%
📌 Note:
SSNIT Tier 1 contributions are mandatory under the National Pensions Act, 2008 (Act 766). Employee 5.5% is tax-deductible for PAYE. Employer 13% is also tax-deductible. The optional Provident Fund (Tier 2 voluntary) adds 5% each side.
🧾 VAT / NHIL / GETFund Calculator
Ghana VAT: Standard rate 12.5% (VAT Act, 2013, Act 870). In addition, NHIL (2.5%) and GETFund (2.5%) are levied, making the effective consumption tax burden 17.5%. Zero-rated: exports, basic agricultural products. Exempt: financial services, medical services, education, residential rent.
GH₵
📌 Ghana Consumption Tax Structure:
VAT (12.5%) is governed by the VAT Act, 2013 (Act 870). The National Health Insurance Levy (NHIL, 2.5%) and Ghana Education Trust Fund (GETFund, 2.5%) are additional levies collected together with VAT. Zero-rated items include exported goods/services, crops and livestock (unprocessed), and certain basic imports. Exempt supplies include financial services, medical services, educational services, residential rent, and public transport.
👥 SSNIT Calculator (Social Security)
Calculate mandatory social security contributions under the National Pensions Act, 2008 (Act 766). SSNIT Tier 1 covers retirement pension, invalidity, survivor benefits, and occupational injury fund.
GH₵
📌 SSNIT Benefits:
The SSNIT Tier 1 scheme provides: retirement pension (after minimum 15 years of contributions, at age 60), invalidity benefit (if contributing at time of disability), survivor's benefit (widow/widower and dependent children), funeral grant, and occupational injury fund. Both employee (5.5%) and employer (13%) contributions are tax-deductible for PAYE purposes.
🍺 Excise Duty Calculator
Ghana excise duties under the Energy Taxes Act, 2005 (Act 681) and Excise Duty Act, 2014 (Act 877). Levied on alcoholic beverages, tobacco, petroleum products, motor vehicles, and sugar-sweetened beverages.
GH₵
GH₵
%
📌 Excise Duty in Ghana:
Excise duty is governed by the Energy Taxes Act, 2005 (Act 681) and the Excise Duty Act, 2014 (Act 877). Motor vehicle excise rates vary by engine capacity (10–40% of CIF value). Tobacco products attract both specific (per stick) and ad valorem (40%) excise. Petroleum products are subject to specific energy taxes plus additional levies (Road Fund, ALF, etc.). Sugar-sweetened beverages attract 10% ad valorem excise. VAT at 12.5% is applied on top of the excise-inclusive price.