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Tax Overview for Expats
Ghana's tax system is administered by the Ghana Revenue Authority (GRA). Tax residency is determined by presence — spending 183+ days in Ghana in a tax year makes you a resident for tax purposes, liable on worldwide income.
- Resident individuals: progressive income tax from 0% (first GHS 4,380) to 35% (above GHS 600,000/year)
- Non-resident individuals: flat 25% on Ghana-sourced income
- 183-day rule: spending 183+ days in Ghana triggers tax residency and worldwide income liability
- No specific DN visa tax exemption — remote workers who become tax-resident face standard rates
- VAT: effective rate 20% from January 2026 (revised from prior split rates)
- Corporate tax: 25% standard; reduced rates for manufacturing, agro-processing, and Free Zone enterprises
- Withholding tax on dividends: 8% (residents), 8% (non-residents)
- Seek advice from a Ghana-based tax professional (PwC Ghana, KPMG Ghana, Deloitte Ghana)