Ghana corporate tax rate
Standard/headline corporate income tax rate on resident company profits, from the national revenue authority or tax statute.
| Current value | 25 percent |
|---|---|
| In force from | 2016-01-01 |
| Official source | Ghana Revenue Authority — Corporate Income Tax (Income Tax Act, 2015, Act 896) |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Standard resident-company rate, long-standing at 25% under the Income Tax Act, 2015 (Act 896) (Act 896 in force 2016-01-01; the 25% headline predates it). SECTOR RATES (context, not the value): mining and upstream petroleum 35%; hotels 22%; non-traditional exports 8%; banks' income from agricultural/leasing lending 20%. ADDITIONAL LEVIES sitting ON TOP of CIT (context): the Growth and Sustainability Levy (5% of profit-before-tax for banks/insurers/telecoms etc.; 1%-3% of gross production for miners/oil & gas; 2.5% of PBT for other entities; scheduled 2023-2028) and the Financial Sector Recovery Levy (5% of banks' profit-before-tax) — both non-deductible. Confirmed via GRA and PwC Worldwide Tax Summaries (reviewed 2026).
Get it programmatically
curl https://afriref.dev/v1/gh/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/gh/corporate-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/gh/corporate-taxOther Ghana series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates