Ghana income tax rates
Statutory personal income tax rate schedule (annual taxable income bands and marginal rates) for resident individuals, from the national revenue authority.
| Current value | 7 entries — see the API for the full schedule |
|---|---|
| In force from | 2025-01-01 |
| Official source | Ghana Revenue Authority — graduated income tax schedule (Income Tax Act, 2015, Act 896, First Schedule, as amended by Act 1129) |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
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).
Get it programmatically
curl https://afriref.dev/v1/gh/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/gh/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/gh/income-taxOther Ghana series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate