Ghana tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Ghana tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 4 November 2026. Profile last reviewed 27 May 2026.
What the calculator needs for Ghana
Covered employee calculations require statutory salary, not gross remuneration, and twelve uniform months. Above-cap employee/Tier2 allocation and nonuniform/minimum-base cases remain unavailable.
Not computed means unavailable, not zero tax: the engine cannot state that rate yet.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Ghana | 35%* | 15%† | 8%† | 8%† | 8%† | 15% |
* Provisional — not yet verified by the Sovereign engine. salary: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Ghana profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Ghana?
Provisionally 35%: the top rate on a salary from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. 35% above GHS 600,000 (Act 1178, 2026).
How are capital gains taxed in Ghana?
The top rate on a long-term capital gain is 15%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Ghana?
The top rate is 8% on dividends and 8% on interest.
How is crypto taxed in Ghana?
Ghana taxes a gain on crypto assets as a capital gain, at up to 15%.
Does Ghana tax foreign income?
Yes. Ghana taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Ghana have a wealth tax?
No. Ghana has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Ghana have an exit tax for individuals?
No. In our model Ghana does not tax an individual's unrealised gains when the individual moves abroad.
When do you become tax resident in Ghana?
The Ghana day test (183 days in a 12-month period commencing or ending in the year): 183 days in a qualifying 12-month period, with presence during the calendar year. Citizenship, a permanent home abroad, a government posting and a treaty can change the result. Recorded days alone cannot prove nonresidence below 183.
Residence decides whether Ghana taxes you on these rates. See the Ghana day-count test and count your own days.
Sources
The Ghana profile cites 6 sources for these rules, 5 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Amendments – Income Tax Act 2026 (Act 1178) · official, retrieved 2026-11-03
- Become an Employer · official, retrieved 2026-11-03
- Pay As You Earn · official, retrieved 2026-11-03
- Income Tax Act 2015 as amended through Act 973 · official, retrieved 2026-11-03
- Official announcement of virtual asset sandbox participants · official, retrieved 2026-11-03
- PwC Worldwide Tax Summaries - Ghana individual taxes · summary, retrieved 2026-05-27
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Ghana with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Ghana side by side with other countries, see every country or try the live demo.
Other countries in Africa: Kenya, Libya, Morocco, Madagascar, Mauritius, Malawi.