Ghana Personal income tax brackets
Ghana Personal income tax brackets run from 0% to 35% across 7 bands, cited to Ghana Revenue Authority, in force since 1 Sep 2026. Last checked against the official source on 9 Oct 2026.
Official source: Ghana Revenue Authority · Last checked 2026-10-09 · source fingerprint
Statutory personal income tax rate schedule (annual taxable income bands and marginal rates) for resident individuals, from the national revenue authority.
| Current value | 0–35% across 7 bands |
|---|---|
| In force from | 2026-09-01 |
| Official source | Ghana Revenue Authority — 'Amendments - Income Tax Act, 2026 (Act 1178)', Domestic Tax Revenue Division notice (listed on gra.gov.gh/acts as 'Income Tax (Amendment) Act, 2026 Act 1178'): annual rates for 2026 - First 7,056.00 nil; Next 960.00 5%; Next 1,200.00 10%; Next 34,800.00 17.5%; Next 192,000.00 25%; Next 363,984.00 30%; Exceeding 600,000.00 35%; 'The effective date of implementation is September 1, 2026' |
| Last verified | 2026-10-09 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
UPDATE 2026-10-09 (coverage re-verify): the Income Tax (Amendment) Act, 2026 (Act 1178) revised the resident-individual rates with effect from 1 September 2026. GRA's notice gives monthly bands (First 588 nil; Next 80 5%; Next 100 10%; Next 2,900 17.5%; Next 16,000 25%; Next 30,332 30%; Exceeding 50,000 35%) and annual bands (First 7,056 nil; Next 960 5%; Next 1,200 10%; Next 34,800 17.5%; Next 192,000 25%; Next 363,984 30%; Exceeding 600,000 35%). Annual cumulative boundaries served: 7,056 / 8,016 / 9,216 / 44,016 / 236,016 / 600,000 - these now sum exactly to the 600,000 top-band label, so the 5,000 discrepancy in the old GRA table is gone. The rates are unchanged; the tax-free threshold and lower band widths moved. Same notice raises the Modified Taxation Scheme turnover ceiling to GH₵750,000 (3% presumptive tax above GH₵20,000). The Act text itself is not on gra.gov.gh; the GRA notice is the official implementing statement. CARRIED FORWARD (notes written for the previous value; access quirks and traps still apply): ANNUAL graduated bands (GHS) for resident individuals, as published. First GHS 5,880/year (GHS 490/month) is tax-free; top marginal rate 35% above GHS 605,000/year (the 35% band was added in 2024). Current schedule set by the Income Tax Act 2015 (Act 896) First Schedule as amended by the Income Tax (Amendment) Act 2025 (Act 1129, in force 2 April 2025) and left UNCHANGED by the 2026 budget. Residents only (non-residents pay a flat 25%). RELIEFS NOT MODELLED: mandatory SSNIT pension (5.5% of basic pay) and approved personal reliefs (marriage/child, old-age, disability, education, mortgage interest) are deducted to reach chargeable income BEFORE these bands apply. NOTE: the GRA PAYE web page was serving a stale (2020) table at confirmation, so the in-force bands here were read from PwC Worldwide Tax Summaries (reviewed 11 March 2026) and cross-checked against the KPMG 2026 Ghana budget note — both show the 5,880 tax-free schedule (a reported rise of the monthly threshold to GHS 539 did not materialise in the in-force 2026 schedule). Bands re-verified 2026-07-17 against the GRA PAYE page read directly. ANOMALY IN THE OFFICIAL SOURCE: GRA's own table labels the top band 'Exceeding 600,000' while its cumulative-income column sums to 605,000 (5,880+1,320+1,560+38,000+192,000+366,240) — a 5,000 discrepancy present in the official table itself and echoed by PwC. The 605,000 boundary served here is the arithmetically-consistent value (it matches GRA's own cumulative column and 'Next 366,240' row).
Earlier values
| From | Value | Source |
|---|---|---|
| 2025-01-01 | structured | Ghana Revenue Authority — graduated income tax schedule… |
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