Ghana Tax filing deadlines
Ghana Tax filing deadlines: 5 deadline rules held, cited to 5 rules, each cited to its own official source; series-level citation is the first VAT rule's: GRA. Last checked against the official source on 13 Oct 2026.
Official source: 5 rules, each cited to its own official source; series-level citation is the first VAT rule's: GRA · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Ghana for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
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| Current value | 5 deadline rules |
|---|---|
| In force from | — |
| Official source | 5 rules, each cited to its own official source; series-level citation is the first VAT rule's: GRA — Value Added Tax (VAT) |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://afriref.dev/v1/gh/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/gh/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/gh/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | VAT/NHIL/GETFund return and payment — monthly VAT-registered taxpayers | monthly | last day of the following month | moves to the previous business day | GRA — Value Added Tax (VAT) “taxpayers are to file their returns and make payments by the last working day of each month immediately following the month to which the returns relate” | 2026-10-13 |
| PAYE / payroll withholding | Monthly PAYE return and payment Employers, on behalf of employees | monthly | 15th day of the following month | source silent; not moved, flagged | GRA — Pay As You Earn (PAYE) “monthly paye returns must be filed by the employer on behalf of the employee on or before the fifteenth day of the month following the month in which the…” | 2026-10-13 |
| Corporate income tax | Corporate income tax — quarterly self-assessment instalments Companies (self-assessment) | quarterly | last day of months 3, 6, 9, 12 of the tax year | source silent; not moved, flagged | GRA — Corporate Income Tax (CIT) “first payment: on or before the last day of the 1st quarter of the year i.e. 31st march of each year of assessment” | 2026-10-13 |
| Corporate income tax | Provisional (estimated) self-assessment Every company | annual | last day of month 3 of the tax year | source silent; not moved, flagged | GRA — Corporate Income Tax (CIT) “every company is required to submit a provisional self- assessment within the first quarter of every year of assessment” | 2026-10-13 |
| Corporate income tax | Annual income tax return (companies) All taxpayers filing a return on income (companies included) | annual | last day of the 4th month after the period ends | source silent; not moved, flagged | GRA — Domestic Tax FAQ: What are the procedures for filing a return? “All Taxpayers must file a return on income not later than four (4) months after the end of the year” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-15 | Monthly PAYE return and payment | 2026-09-01 – 2026-09-30 | — |
| 2026-10-30 | VAT/NHIL/GETFund return and payment — monthly | 2026-09-01 – 2026-09-30 | 2026-10-31 2026-10-31 Saturday |
| 2026-11-15 | Monthly PAYE return and payment | 2026-10-01 – 2026-10-31 | 2026-11-15 2026-11-15 Sunday roll unverified |
| 2026-11-30 | VAT/NHIL/GETFund return and payment — monthly | 2026-10-01 – 2026-10-31 | — |
| 2026-12-15 | Monthly PAYE return and payment | 2026-11-01 – 2026-11-30 | — |
| 2026-12-31 | Corporate income tax — quarterly self-assessment instalments (instalment 4 of 4) | 2026-01-01 – 2026-12-31 | — |
| 2026-12-31 | VAT/NHIL/GETFund return and payment — monthly | 2026-11-01 – 2026-11-30 | — |
| 2027-01-15 | Monthly PAYE return and payment | 2026-12-01 – 2026-12-31 | — (weekend-checked only) |
| 2027-01-29 | VAT/NHIL/GETFund return and payment — monthly | 2026-12-01 – 2026-12-31 | 2027-01-31 2027-01-31 Sunday; 2027-01-30 Saturday (weekend-checked only) |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here. The served holiday calendar covers 2026-01-01 to 2026-12-31. Dates outside it are weekend-checked only and may still fall on a public holiday. Where roll_unverified is true the statutory date is not a business day and the cited source does not say whether the deadline moves earlier or later. We do not guess: due_date is the statutory date, and the adjustments list names the conflict.
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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) · Corporate income tax rate · Withholding tax rates · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Kenya · Mauritius · Nigeria · Rwanda · Senegal · all 11