Ghana VAT / Sales Tax
Detailed vat / sales tax rates and rules for Ghana in 2026.
VAT / Sales TaxGHS
Ghana's 2026 VAT reforms revised the effective rate to 20%, comprising the standard VAT of 15%, National Health Insurance Levy (NHIL) of 2.5%, and GETFund Levy of 2.5%. The COVID-19 Health Recovery Levy was repealed. The VAT registration threshold increased from GHS 200,000 to GHS 750,000. Small retailers may use a flat rate of 3%. Essential goods and services including unprocessed food, healthcare, education, and financial services are exempt.
Standard Rate
20%
Registration Threshold
GHS 750,000 annual turnover
Reduced Rates
0% — Exports, agricultural inputs, educational materials, medical supplies3% — Flat rate scheme for small retailers
How Ghana VAT / Sales Tax compares
Ghana’s standard VAT / sales tax rate of 20% is the 27th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Africa’s regional average of 15.2%.
Ghana
20%
Africa average
15.2%
Global average
13.7%
