English
Spanish
French
Dutch
German
Italian
Portuguese
Swahiliغانا حاسبة الضرائب 2024
احسب ضريبة الدخل (PAYE) في غانا (7 شرائح تصاعدية)، واشتراكات SSNIT، وضريبة الشركات، ونظام ضريبة القيمة المضافة المركّب (VAT + NHIL + GETFund + رسم COVID).
Based on Ghana Revenue Authority (GRA) published rates and the ضريبة الدخل Act, 2015 (Act 896). The 2025 Budget abolished several levies (notably the E-Levy, COVID-19 Health Recovery Levy on certain transactions, and Betting Tax) — verify current effective rates with the GRA before filing. For informational purposes only — consult a qualified غاناian tax practitioner for official advice.
حاسبة PAYE الغانية
ضريبة دخل تصاعدية بسبع شرائح. أول 5,880 سيدي غاني معفاة. تشمل خصم SSNIT المستوى الأول 5.5% للموظف.
Approved reliefs reduce الخاص بك taxable income. Most are flat amounts — enter exactly the amount you qualify for.
تفصيل الضريبة
حاسبة ضريبة دخل الشركات الغانية
25% standard rate for most companies. Some sectors have special rates (hotels 22%, mining 35%, free zones 0% for first 10 years — not modelled).
تفصيل الضريبة
حاسبة ضريبة القيمة المضافة + الرسوم الغانية (21% effective)
ضريبة القيمة المضافة في غانا مركّبة: 15% VAT + 2.5% NHIL + 2.5% GETFund + 1% رسم استرداد صحي COVID-19. تعرض هذه الحاسبة المعدل الفعلي المجتمع بحوالي 21%.
حاسبة ضريبة القيمة المضافة + الرسوم الغانية Breakdown
Key Facts نبذة عن غانا Tax
Ghana's tax system is administered by the غانا Revenue Authority (GRA). PAYE has 7 progressive bands, and VAT is a composite of four separate charges.
PAYE من سبع شرائح
Income tax bands: 0%, 5%, 10%, 17.5%, 25%, 30%, 35%. First GH₵ 5,880 is tax-free. The 35% top rate kicks in above GH₵ 605,000 of annual income.
ضريبة قيمة مضافة مركّبة
غانا's effective VAT is 15% VAT + 2.5% NHIL + 2.5% GETFund + 1% COVID-19 Health Recovery Levy, charged separately on the invoice — producing an effective combined rate of about 21%.
SSNIT الإجمالي 18.5%
Social Security and National Insurance Trust contributions are 18.5% of basic salary: employee 5.5%, employer 13%. Plus mandatory Tier 2 of 5% (employer-paid) — total 23.5% of basic salary.
ضريبة شركات 25%
Most companies pay 25% Corporate ضريبة الدخل. Hotels enjoy 22%. Mining and petroleum 35%. مجاناً zones get 0% for the first 10 years, 15% tهناafter. Listed companies on the GSE get reduced 22%.
معدل VAT ثابت 5%
Small retailers and traders with turnover below GH₵ 500,000 can elect to use the VAT Flat Rate Scheme at 5% — simpler than the composite system, but no input VAT recovery.
بطاقة غانا = TIN
Your غانا Card (National Identification Authority number) is now الخاص بك Tax Identification Number. No need to register separately for a TIN — the GRA integrates with the NIA.
Track Your غانا Taxes Automatically with الفواتير +,
أنشئ فواتير متوافقة مع ضريبة القيمة المضافة تتعامل مع المكونات الأربعة (VAT، NHIL، GETFund، رسم COVID)، وتتبّع المصاريف، ووَلِّد تقارير جاهزة لـGRA.
ابدأ مجاناًHow to Pay Tax in غانا
من الحصول على بطاقة غانا/TIN إلى تقديم الإقرارات والحصول على شهادة المخالصة الضريبية.
احصل على بطاقة غانا / TIN
Your غانا Card (NIA number) now serves as الخاص بك Tax Identification Number. If you don't have one yet, register at any NIA premium or community centre. For businesses, register additionally on the GRA Taxpayer Portal.
GRA Taxpayer Portal →افهم التزاماتك الضريبية
Employees (PAYE): Employer deducts 7-band PAYE + 5.5% SSNIT monthly. Self-employed: File quarterly self-assessment + annual return. Companies: ضريبة شركات 25% + VAT (15% + 2.5% NHIL + 2.5% GETFund + 1% COVID Levy) if turnover > GH₵ 200,000.
أصدر فواتير ضريبية واحفظ السجلات
VAT-registered businesses must issue VAT invoices showing each levy component separately. The GRA's E-VAT system is being rolled out — all invoices must be authenticated electronically. الفواتير +, generates compliant invoices and keeps records ready for GRA inspection.
ابدأ التتبع مجاناً →قدّم الإقرارات في الوقت المحدد
PAYE: Employer files monthly by 15th. VAT: Monthly returns by last working day of following month. ضريبة الشركات: Provisional assessment quarterly; final return within 4 months of year-end. Individuals: Annual return by 30 April for the preceding year of assessment.
ادفع واحصل على TCC
Pay via the GRA Taxpayer Portal, MTN Mobile Money, designated commercial banks, or via the غاناPay system. Apply for a Tax Clearance Certificate (TCC) — valid for 3 months, required for government contracts, banking facilities, work permits, and business operations.
في كثير من الأحيان طلب
الأسئلة
كل ما تحتاج معرفته عن ضرائب غانا لعام 2024.
ما هي معدلات PAYE الغانية؟
Seven progressive bands: 0% on first GH₵ 5,880. 5% next 1,320 (to 7,200). 10% next 1,560 (to 8,760). 17.5% next 38,000 (to 46,760). 25% next 192,000 (to 238,760). 30% next 366,240 (to 605,000). 35% above 605,000.
كيف تعمل ضريبة القيمة المضافة الغانية؟
غانا operates a composite VAT: 15% VAT + 2.5% National Health Insurance Levy + 2.5% غانا Education Trust Fund Levy + 1% COVID-19 Health Recovery Levy. Each is charged separately on the invoice. The effective combined rate is approximately 21%, though it varies because some levies are cascaded.
ما هو اشتراك SSNIT؟
Tier 1: 18.5% of basic salary (employee 5.5%, employer 13%). Tier 2: Mandatory 5% paid by employer. Tier 3: Optional voluntary contributions for retirement supplementation. Together SSNIT funds replace social security, pension, and survivors' benefits.
ما هي معدلات ضريبة الشركات الغانية؟
25% for most companies. 22% for hotels and listed companies on the GSE. 35% for mining and petroleum companies. 15% for free zone enterprises (after 10-year holiday). 1% minimum chargeable tax on listed-securities or financial-services income.
ما هي الإعفاءات الشخصية المتاحة؟
Marriage / Responsibility: GH₵ 1,200/year. Child education: GH₵ 600 per child (max 3). Aged dependant: GH₵ 1,000 per dependant (max 2). Aged self (60+): GH₵ 1,500. Disability: 25% of assessable income. Mortgage interest and professional training at actual cost.
كيف أسجّل شركة في GRA؟
Register الخاص بك company first at the Office of the Registrar of Companies (ORC). Then register for tax at the nearest GRA Domestic Tax Revenue Division (DTRD) office or via the Taxpayer Portal. You'll get a business TIN linked to الخاص بك غانا Card if you're a sole proprietor.
