Africa
Currency
GHS
Corporate Tax
25%
Personal Income Tax
35%
VAT / GST
15%
Standard; 35% for support service & telecom; 1% of turnover minimum.
Top rate 35% above GHS 20,000/month.
VAT 15% + NHIL 2.5% + GETFL 2.5% + COVID-19 HRL 1% (composite 21%).
Dividends
8%
Interest
8%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
SSNIT 18.5% (employer 13% + employee 5.5%); 5% tier-2 employer-only.
Capital Gains Tax
15%
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property rate ~0.5–3% of value
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~15
Key partners: UK, France, Germany, South Africa, Netherlands, Belgium
Modest network; withholding typically 7.5%–10%.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
Free Zone entities enjoy 0% CIT for first 10 years then 15%. Petroleum operations 35% / 50%.
More in Africa