Ghana Calcolatore fiscale 2024
Calcola la PAYE del Ghana (7 scaglioni progressivi), i contributi SSNIT, l'imposta sulle società e il sistema IVA composito (IVA + NHIL + GETFund + Prelievo COVID).
Based on Ghana Revenue Authority (GRA) published rates and the Imposta sul reddito 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.
Calcolatore PAYE del Ghana
Imposta sul reddito progressiva a 7 scaglioni. I primi 5.880 GH₵ sono esenti. Include la trattenuta standard SSNIT Tier 1 del 5,5% per i dipendenti.
Approved reliefs reduce il tuo taxable income. Most are flat amounts — enter exactly the amount you qualify for.
Tax Breakdown
Calcolatore dell'Imposta sulle Società del 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).
Tax Breakdown
Calcolatore IVA + Prelievi del Ghana (21% effective)
L'IVA del Ghana è composita: 15% IVA + 2,5% NHIL + 2,5% GETFund + 1% Prelievo di Recupero Sanitario COVID-19. Questo calcolatore mostra l'aliquota combinata effettiva di circa il 21%.
Calcolatore IVA + Prelievi del Ghana Breakdown
Key Facts Circa 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 a sette scaglioni
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 Composita
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 Totale 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% Imposta sulle Società
Most companies pay 25% Corporate Imposta sul reddito. Hotels enjoy 22%. Mining and petroleum 35%. Gratuito zones get 0% for the first 10 years, 15% tQuiafter. Listed companies on the GSE get reduced 22%.
IVA Aliquota Unica 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.
Carta Ghana = TIN
Your Ghana Card (National Identification Authority number) is now il tuo Tax Identification Number. No need to register separately for a TIN — the GRA integrates with the NIA.
Track Your Ghana Taxes Automatically with Fatturazione+,
Crea fatture conformi all'IVA che gestiscono tutti i 4 componenti (IVA, NHIL, GETFund, Prelievo COVID), traccia spese e genera report pronti per la GRA.
Inizia gratisHow to Pay Tax in Ghana
Dall'ottenere la Carta Ghana/TIN alla presentazione delle dichiarazioni e all'ottenimento del certificato di compliance fiscale.
Ottieni la tua Carta Ghana / TIN
Your Ghana Card (NIA number) now serves as il tuo 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 →Comprendi i tuoi obblighi fiscali
Employees (PAYE): Employer deducts 7-band PAYE + 5.5% SSNIT monthly. Self-employed: File quarterly self-assessment + annual return. Companies: 25% Imposta sulle Società + VAT (15% + 2.5% NHIL + 2.5% GETFund + 1% COVID Levy) if turnover > GH₵ 200,000.
Emetti fatture fiscali e tieni registri
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. Fatturazione+, generates compliant invoices and keeps records ready for GRA inspection.
Start Tracking for Gratuito →Presenta le dichiarazioni in tempo
PAYE: Employer files monthly by 15th. VAT: Monthly returns by last working day of following month. Imposta società: Provisional assessment quarterly; final return within 4 months of year-end. Individuals: Annual return by 30 April for the preceding year of assessment.
Paga e ottieni il tuo 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.
Frequentemente Interrogato
Domande
Tutto quello che serve sapere sulle tasse del Ghana per il 2024.
Quali sono le aliquote PAYE del 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.
Come funziona l'IVA 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.
Cos'è il contributo 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.
Quali sono le aliquote dell'imposta sulle società 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.
Quali detrazioni personali sono disponibili?
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.
Come registro un'azienda presso la GRA?
Register il tuo 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 il tuo Ghana Card if you're a sole proprietor.