Ghana Capital Gains Tax
Detailed capital gains tax rates and rules for Ghana in 2026.
Capital GainsGHS
Capital gains are treated as part of business or investment income and taxed at the applicable rate, generally 25% for individuals. Gains from the disposal of shares listed on the Ghana Stock Exchange are exempt. Capital gains from real estate transfers are subject to a 15% tax on the gain.
Standard Rate
25%
Exemptions
- Gains from the disposal of securities listed on the Ghana Stock Exchange
- Gains on disposal of assets of a private retirement fund
- Gains from merger or reorganization where the gain is reinvested
How Ghana Capital Gains compares
Ghana’s capital gains tax rate of 25% is the 27th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Africa’s regional average of 14.1%.
Ghana
25%
Africa average
14.1%
Global average
13.8%
