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SwahiliGhana Calculatrice d'impôts 2024
Calculez l'impôt sur le revenu PAYE du Ghana (7 tranches progressives), les cotisations SSNIT, l'impôt sur les sociétés et le système TVA composite (TVA + NHIL + GETFund + Prélèvement COVID).
Based on Ghana Revenue Authority (GRA) published rates and the Impôt sur le revenu 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.
Calculatrice PAYE du Ghana
Impôt sur le revenu progressif à 7 tranches. Les premiers 5 880 GH₵ sont exonérés. Inclut le prélèvement standard SSNIT Tier 1 de 5,5 % pour les employés.
Approved reliefs reduce votre taxable income. Most are flat amounts — enter exactly the amount you qualify for.
Détail de l'impôt
Calculatrice de l'impôt sur les sociétés du 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).
Détail de l'impôt
Calculatrice TVA + Prélèvements du Ghana (21% effective)
La TVA du Ghana est composite : 15 % TVA + 2,5 % NHIL + 2,5 % GETFund + 1 % Prélèvement COVID-19. Cette calculatrice affiche le taux effectif combiné d'environ 21 %.
Calculatrice TVA + Prélèvements du Ghana Breakdown
Key Facts A propos 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 à sept tranches
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.
TVA composite
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 total 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.
Impôt sur les sociétés 25 %
Most companies pay 25% Corporate Impôt sur le revenu. Hotels enjoy 22%. Mining and petroleum 35%. Gratuit zones get 0% for the first 10 years, 15% ticiafter. Listed companies on the GSE get reduced 22%.
TVA taux unique 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.
Carte Ghana = TIN
Your Ghana Card (National Identification Authority number) is now votre Tax Identification Number. No need to register separately for a TIN — the GRA integrates with the NIA.
Track Your Ghana Taxes Automatically with Facturation+,
Créez des factures conformes à la TVA qui gèrent les 4 composantes (TVA, NHIL, GETFund, Prélèvement COVID), suivez vos dépenses et générez des rapports prêts pour la GRA.
Commencer gratuitementHow to Pay Tax in Ghana
De l'obtention de la carte Ghana/TIN à la production des déclarations et l'obtention du certificat de mainlevée fiscale.
Obtenez votre Carte Ghana / TIN
Your Ghana Card (NIA number) now serves as votre 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 →Comprenez vos obligations fiscales
Employees (PAYE): Employer deducts 7-band PAYE + 5.5% SSNIT monthly. Self-employed: File quarterly self-assessment + annual return. Companies: Impôt sur les sociétés 25 % + VAT (15% + 2.5% NHIL + 2.5% GETFund + 1% COVID Levy) if turnover > GH₵ 200,000.
Émettez des factures fiscales et tenez des registres
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. Facturation+, generates compliant invoices and keeps records ready for GRA inspection.
Commencer le suivi gratuitement →Produisez vos déclarations à temps
PAYE: Employer files monthly by 15th. VAT: Monthly returns by last working day of following month. Impôt des sociétés: Provisional assessment quarterly; final return within 4 months of year-end. Individuals: Annual return by 30 April for the preceding year of assessment.
Payez et obtenez votre 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.
Fréquemment Demandé
Questions
Tout ce qu'il faut savoir sur la fiscalité du Ghana pour 2024.
Quels sont les taux PAYE du 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.
Comment fonctionne la TVA au 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.
Qu'est-ce que la cotisation 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.
Quels sont les taux d'impôt sur les sociétés au 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.
Quels allègements personnels sont 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.
Comment enregistrer une entreprise auprès de la GRA ?
Register votre 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 votre Ghana Card if you're a sole proprietor.
