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SwahiliGhana Belastingrekenmachine 2024
Bereken de PAYE-inkomstenbelasting van Ghana (7 progressieve schijven), SSNIT-bijdragen, vennootschapsbelasting en het samengestelde btw-systeem (BTW + NHIL + GETFund + COVID-heffing).
Based on Ghana Revenue Authority (GRA) published rates and the Inkomstenbelasting 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 Rekenmachine
Progressieve inkomstenbelasting met 7 schijven. De eerste GH₵ 5.880 is vrijgesteld. Inclusief de standaard 5,5% SSNIT Tier 1 werknemerinhouding.
Approved reliefs reduce je taxable income. Most are flat amounts — enter exactly the amount you qualify for.
Tax Breakdown
Ghana Vennootschapsbelasting Rekenmachine
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 BTW + Heffingen Rekenmachine (21% effective)
Ghana's btw is samengesteld: 15% BTW + 2,5% NHIL + 2,5% GETFund + 1% COVID-19 Gezondheidsherstelheffing. Deze rekenmachine toont het effectieve gecombineerde tarief van ongeveer 21%.
Ghana BTW + Heffingen Rekenmachine Breakdown
Key Facts Over 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.
Zeven-schijvige 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.
Samengestelde BTW
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 Totaal 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% Vennootschapsbelasting
Most companies pay 25% Corporate Inkomstenbelasting. Hotels enjoy 22%. Mining and petroleum 35%. Gratis zones get 0% for the first 10 years, 15% thierafter. Listed companies on the GSE get reduced 22%.
BTW Vlak Tarief 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 Card = TIN
Your Ghana Card (National Identification Authority number) is now je Tax Identification Number. No need to register separately for a TIN — the GRA integrates with the NIA.
Track Your Ghana Taxes Automatically with Facturering+,
Maak btw-conforme facturen die alle 4 componenten verwerken (BTW, NHIL, GETFund, COVID-heffing), houd uitgaven bij en genereer GRA-klare rapporten.
Begin gratisHow to Pay Tax in Ghana
Van het verkrijgen van uw Ghana Card/TIN tot het indienen van aangiften en het verkrijgen van uw belastingkwijtingsbewijs.
Verkrijg uw Ghana Card / TIN
Your Ghana Card (NIA number) now serves as je 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 →Begrijp uw fiscale verplichtingen
Employees (PAYE): Employer deducts 7-band PAYE + 5.5% SSNIT monthly. Self-employed: File quarterly self-assessment + annual return. Companies: 25% Vennootschapsbelasting + VAT (15% + 2.5% NHIL + 2.5% GETFund + 1% COVID Levy) if turnover > GH₵ 200,000.
Geef belastingfacturen uit en bewaar administratie
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. Facturering+, generates compliant invoices and keeps records ready for GRA inspection.
Start Tracking for Gratis →Dien aangiften op tijd in
PAYE: Employer files monthly by 15th. VAT: Monthly returns by last working day of following month. Vennootschapsbelasting: Provisional assessment quarterly; final return within 4 months of year-end. Individuals: Annual return by 30 April for the preceding year of assessment.
Betaal en verkrijg uw 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.
Vaak Gevraagd
Vragen
Alles wat u moet weten over de belastingen van Ghana voor 2024.
Wat zijn de PAYE-tarieven van 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.
Hoe werkt de btw 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.
Wat is de SSNIT-bijdrage?
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.
Wat zijn de Ghanese vennootschapsbelastingtarieven?
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.
Welke persoonlijke vrijstellingen zijn beschikbaar?
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.
Hoe registreer ik een bedrijf bij de GRA?
Register je 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 je Ghana Card if you're a sole proprietor.
