Ghana Corporate income tax rate
Ghana Corporate income tax rate is 25 percent, in force since 1 Jan 2016, cited to Ghana Revenue Authority. Last checked against the official source on 27 Oct 2026.
Official source: Ghana Revenue Authority · Last checked 2026-10-27 · source fingerprint
Standard/headline corporate income tax rate on resident company profits, from the national revenue authority or tax statute.
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| Current value | 25 percent |
|---|---|
| In force from | 2016-01-01 |
| Official source | Ghana Revenue Authority — Corporate Income Tax (CIT) page: 'The general Corporate Income Tax rate is 25%' (Income Tax Act, 2015, Act 896) |
| Last verified | 2026-10-27 |
| 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). RECONFIRMED 2026-10-09 (coverage re-verify, official source read): GRA CIT page re-read 2026-10-09: 'The general Corporate Income Tax rate is 25%'. The Income Tax (Amendment) Act, 2026 (Act 1178), which triggered this sensor, changes individual rates and the MTS threshold only (GRA notice, effective 1 Sep 2026); it does not touch the corporate rate.
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Other Ghana series: Bank of Ghana monetary policy rate · Statutory interest (C.I. 52) · VAT standard rate · VAT registration threshold · National daily minimum wage · Public holidays · CPI inflation (year-on-year) · Withholding tax rates · Personal income tax brackets · Statutory social-insurance contributions · Tax filing deadlines
The same figure elsewhere: Kenya · Lesotho · Mali · Mauritius · Morocco · all 34