Ghana Corporate Income Tax
Detailed corporate income tax rates and rules for Ghana in 2026.
Corporate TaxGHS
The standard corporate tax rate is 25%. Mining companies pay 35% and petroleum companies pay 35-50% depending on the fiscal regime. Companies in free zones enjoy a 10-year tax holiday, after which they pay a maximum of 15%. Income from non-traditional exports is taxed at 8%. Farming and agro-processing income is taxed at reduced rates. Tree crop farming in the first 10 years is tax exempt.
Standard Rate
25%
How Ghana Corporate Tax compares
Ghana’s corporate tax rate of 25% is the 69th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Africa’s regional average of 27.1%.
Ghana
25%
Africa average
27.1%
Global average
22.2%
