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SwahiliGhana Steuerrechner 2024
Berechnen Sie die ghanaische PAYE-Einkommensteuer (7 progressive Stufen), SSNIT-Beiträge, Körperschaftsteuer und das zusammengesetzte MwSt-System (MwSt + NHIL + GETFund + COVID-Abgabe).
Based on Ghana Revenue Authority (GRA) published rates and the Einkommensteuer 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 Ghanaian tax practitioner for official advice.
Ghana PAYE-Rechner
Progressive Einkommensteuer mit 7 Stufen. Die ersten GH₵ 5.880 sind steuerfrei. Beinhaltet den Standard 5,5% SSNIT Tier 1-Arbeitnehmerabzug.
Approved reliefs reduce Ihr taxable income. Most are flat amounts — enter exactly the amount you qualify for.
Tax Breakdown
Ghana Körperschaftsteuer-Rechner
25% standard rate for most companies. Some sectors have special rates (hotels 22%, mining 35%, free zones 0% for first 10 years — not modelled).
Tax Breakdown
Ghana MwSt + Abgaben-Rechner (21% effective)
Ghanas MwSt ist zusammengesetzt: 15% MwSt + 2,5% NHIL + 2,5% GETFund + 1% COVID-19 Gesundheitswiederherstellungsabgabe. Dieser Rechner zeigt den effektiven kombinierten Satz von ca. 21%.
Ghana MwSt + Abgaben-Rechner Breakdown
Key Facts Über Ghana Tax
Ghana's tax system is administered by the Ghana Revenue Authority (GRA). PAYE has 7 progressive bands, and VAT is a composite of four separate charges.
Siebenstufige PAYE
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.
Zusammengesetzte MwSt
Ghana'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 Gesamt 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.
25% Körperschaftsteuer
Most companies pay 25% Corporate Einkommensteuer. Hotels enjoy 22%. Mining and petroleum 35%. Kostenlos zones get 0% for the first 10 years, 15% tHierafter. Listed companies on the GSE get reduced 22%.
MwSt Pauschalsatz 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.
Ghana-Karte = TIN
Your Ghana Card (National Identification Authority number) is now Ihr Tax Identification Number. No need to register separately for a TIN — the GRA integrates with the NIA.
Track Your Ghana Taxes Automatically with Rechnungsstellung
Erstellen Sie MwSt-konforme Rechnungen, die alle 4 Komponenten (MwSt, NHIL, GETFund, COVID-Abgabe) verwalten, verfolgen Sie Ausgaben und erstellen Sie GRA-bereite Berichte.
Kostenlos startenHow to Pay Tax in Ghana
Vom Erhalt Ihrer Ghana-Karte/TIN bis zur Abgabe von Steuererklärungen und Erhalt Ihres Steuerunbedenklichkeitsbescheinigung.
Beantragen Sie Ihre Ghana-Karte / TIN
Your Ghana Card (NIA number) now serves as Ihr 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 →Verstehen Sie Ihre Steuerpflichten
Employees (PAYE): Employer deducts 7-band PAYE + 5.5% SSNIT monthly. Self-employed: File quarterly self-assessment + annual return. Companies: 25% Körperschaftsteuer + VAT (15% + 2.5% NHIL + 2.5% GETFund + 1% COVID Levy) if turnover > GH₵ 200,000.
Stellen Sie Steuerrechnungen aus und führen Sie Aufzeichnungen
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. Rechnungsstellung generates compliant invoices and keeps records ready for GRA inspection.
Start Tracking for Kostenlos →Geben Sie Erklärungen rechtzeitig ab
PAYE: Employer files monthly by 15th. VAT: Monthly returns by last working day of following month. Körperschaftsteuer: Provisional assessment quarterly; final return within 4 months of year-end. Individuals: Annual return by 30 April for the preceding year of assessment.
Zahlen Sie und erhalten Sie Ihre TCC
Pay via the GRA Taxpayer Portal, MTN Mobile Money, designated commercial banks, or via the GhanaPay system. Apply for a Tax Clearance Certificate (TCC) — valid for 3 months, required for government contracts, banking facilities, work permits, and business operations.
Häufig Gefragt
Fragen
Alles, was Sie über Ghana-Steuern 2024 wissen müssen.
Wie sind die ghanaischen PAYE-Sätze?
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.
Wie funktioniert die MwSt in Ghana?
Ghana operates a composite VAT: 15% VAT + 2.5% National Health Insurance Levy + 2.5% Ghana 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.
Was ist der SSNIT-Beitrag?
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.
Wie sind die Körperschaftsteuersätze in Ghana?
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.
Welche persönlichen Freibeträge sind verfügbar?
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.
Wie registriere ich ein Unternehmen bei der GRA?
Register Ihr 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 Ihr Ghana Card if you're a sole proprietor.
