How is income tax calculated in Ghana?
Employee social security of 5.5% is deducted from pay before tax. The rest is taxed on the annual scale in the Income Tax Amendment Act, 2026 (Act 1178).
The first GHS 7,056 a year is taxed at 0%, then slices at 5%, 10%, 17.5%, 25% and 30%, and 35% on income above GHS 600,000.
Non-residents pay a flat 25%.
What is the income tax rate in Ghana?
| Taxable income | Rate |
|---|---|
| GHS 0 – GHS 7,056 | 0% |
| GHS 7,056 – GHS 8,016 | 5% |
| GHS 8,016 – GHS 9,216 | 10% |
| GHS 9,216 – GHS 44,016 | 17.5% |
| GHS 44,016 – GHS 236,016 | 25% |
| GHS 236,016 – GHS 600,000 | 30% |
| Over GHS 600,000 | 35% |
What mandatory salary deductions apply?
- SSNIT social security (employee): 5.5% of pay.
Gross salary and take-home salary
Gross salary is what your contract says before anything is taken off. Take-home salary is what reaches your bank account after income tax and the compulsory employee contributions. Employer contributions are paid on top of your salary and are not taken from it.
Example: GHS 35,000.00 a month
An employee earning 35,000 a month, about US$3,000.
| Item | Monthly | Annual |
|---|---|---|
| Gross salary | GHS 35,000.00 | GHS 420,000.00 |
| Income tax | GHS 8,543.60 | GHS 102,523.20 |
| Compulsory contributions | GHS 1,925.00 | GHS 23,100.00 |
| Take-home pay | GHS 24,531.40 | GHS 294,376.80 |
Effective income tax rate 24.4%; all deductions 29.9%.
Frequently asked questions
How much salary is tax-free in Ghana?
The first GHS 7,056 of annual chargeable income is taxed at 0%.
Is SSNIT deducted before tax?
Yes. The mandatory contributions are deductible for tax purposes.
Do expatriates contribute to SSNIT?
Yes, unless exempt; some expatriate employees of upstream petroleum contractors are not required to participate.
Official sources
- PwC Worldwide Tax Summaries (reviewed 27 October 2026): Ghana - Individual - Taxes on personal income. Read 5 November 2026.
- PwC Worldwide Tax Summaries (reviewed 27 October 2026): Ghana - Individual - Other taxes. Read 5 November 2026.
- PwC Worldwide Tax Summaries (reviewed 27 October 2026): Ghana - Individual - Significant developments. Read 5 November 2026.
- PwC Worldwide Tax Summaries (reviewed 27 October 2026): Ghana - Individual - Tax administration. Read 5 November 2026.
- Ghana Revenue Authority: PAYE. Read 5 November 2026.
Last reviewed 5 November 2026. An estimate for planning, not tax advice; your employer’s payroll and the tax authority decide what is actually withheld.
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