Ghana Personal Income Tax
Detailed personal income tax rates and rules for Ghana in 2026.
Ghana levies progressive personal income tax on residents' worldwide income. Monthly rates range from 0% on the first GHS 490 to 35% on income exceeding GHS 20,000 per month. Employment income is taxed through PAYE. Non-residents pay a flat 25% on Ghanaian-sourced income. Self-employed individuals file quarterly returns. Tax credits and personal reliefs are available, including marriage and child reliefs.
| Income Range (GHS) | Tax Rate |
|---|---|
| GH₵0 – GH₵6K | 0% |
| GH₵6K – GH₵7K | 5% |
| GH₵7K – GH₵12K | 10% |
| GH₵12K – GH₵48K | 17.5% |
| GH₵48K – GH₵72K | 25% |
| GH₵72K – GH₵240K | 30% |
| GH₵240K+ | 35% |
Filing Deadline
April 30 of the following year
Residency Rule
An individual is resident if present in Ghana for 183 days or more in a 12-month period, or if they are an employee or official of the Government of Ghana.
How Ghana Income Tax compares
Ghana’s top personal income tax rate of 35% is the 59th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
