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SwahiliGhana Calculadora de impuestos 2024
Calcula el PAYE de Ghana (7 tramos progresivos), las contribuciones SSNIT, el Impuesto de Sociedades y el sistema de IVA compuesto (IVA + NHIL + GETFund + Tasa COVID).
Based on Ghana Revenue Authority (GRA) published rates and the Impuesto sobre la renta 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.
Calculadora PAYE de Ghana
Impuesto sobre la renta progresivo con 7 tramos. Los primeros 5.880 GH₵ están exentos. Incluye la deducción estándar SSNIT Tier 1 del 5,5 % para empleados.
Approved reliefs reduce su taxable income. Most are flat amounts — enter exactly the amount you qualify for.
Desglose fiscal
Calculadora del Impuesto de Sociedades de Ghana
25% standard rate for most companies. Some sectors have special rates (hotels 22%, mining 35%, free zones 0% for first 10 years — not modelled).
Desglose fiscal
Calculadora de IVA + Tasas de Ghana (21% effective)
El IVA de Ghana es compuesto: 15 % IVA + 2,5 % NHIL + 2,5 % GETFund + 1 % Tasa de Recuperación Sanitaria COVID-19. Esta calculadora muestra el tipo combinado efectivo de aproximadamente 21 %.
Calculadora de IVA + Tasas de Ghana Breakdown
Key Facts Acerca de 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.
PAYE de siete tramos
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.
IVA Compuesto
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 18,5 % Total
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.
Impuesto de Sociedades 25 %
Most companies pay 25% Corporate Impuesto sobre la renta. Hotels enjoy 22%. Mining and petroleum 35%. Gratis zones get 0% for the first 10 years, 15% taquíafter. Listed companies on the GSE get reduced 22%.
IVA Tipo Único 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.
Tarjeta Ghana = TIN
Your Ghana Card (National Identification Authority number) is now su Tax Identification Number. No need to register separately for a TIN — the GRA integrates with the NIA.
Track Your Ghana Taxes Automatically with Facturación+,
Crea facturas conformes al IVA que manejan los 4 componentes (IVA, NHIL, GETFund, Tasa COVID), registra gastos y genera informes listos para la GRA.
Empieza gratisHow to Pay Tax in Ghana
Desde obtener tu Tarjeta Ghana/TIN hasta presentar declaraciones y obtener tu certificado de cumplimiento fiscal.
Obtén tu Tarjeta Ghana / TIN
Your Ghana Card (NIA number) now serves as su 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 →Comprende tus obligaciones fiscales
Employees (PAYE): Employer deducts 7-band PAYE + 5.5% SSNIT monthly. Self-employed: File quarterly self-assessment + annual return. Companies: Impuesto de Sociedades 25 % + VAT (15% + 2.5% NHIL + 2.5% GETFund + 1% COVID Levy) if turnover > GH₵ 200,000.
Emite facturas fiscales y lleva registros
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. Facturación+, generates compliant invoices and keeps records ready for GRA inspection.
Empezar seguimiento gratis →Presenta declaraciones a tiempo
PAYE: Employer files monthly by 15th. VAT: Monthly returns by last working day of following month. Impuesto de sociedades: Provisional assessment quarterly; final return within 4 months of year-end. Individuals: Annual return by 30 April for the preceding year of assessment.
Paga y obtén tu 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.
Con frecuencia Preguntado
Preguntas
Todo lo que necesitas saber sobre los impuestos de Ghana para 2024.
¿Cuáles son los tipos PAYE de Ghana?
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.
¿Cómo funciona el IVA en 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.
¿Qué es la contribución 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.
¿Cuáles son los tipos del Impuesto de Sociedades en 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.
¿Qué deducciones personales hay disponibles?
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.
¿Cómo registro una empresa en la GRA?
Register su 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 su Ghana Card if you're a sole proprietor.
