Ghana VAT standard rate
Ghana VAT standard rate is 15 percent, in force since 1 Jan 2026. Last checked against the official source on 11 Sep 2026.
Standard value-added tax rate.
| Current value | 15 percent |
|---|---|
| In force from | 2026-01-01 |
| Official source | Ghana Revenue Authority — VAT (Value Added Tax Act, 2025, Act 1151) |
| Last verified | 2026-09-11 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
Why this is 15, not 20
Some VAT tables publish Ghana's rate as 20%. The Value Added Tax Act, 2025 (Act 1151) sets VAT at 15 percent. The other 5 percentage points are NHIL and GETFund, levied on the same base — they are not VAT. We print the rate in the Act.
What this value means
The 15% headline rate is unchanged since 2023, but the regime changed on 2026-01-01 (Act 1151): NHIL (2.5%) and GETFund levy (2.5%) are re-coupled into VAT on the same tax-exclusive base and creditable as input tax — combined effective rate 20% (down from ~21.9%). The 1% COVID-19 levy was abolished, the VAT Flat Rate Scheme scrapped, and the goods registration threshold raised to GHS 750,000. Rate changes are typically announced in the ~November budget, effective the following January.
Earlier values
| From | Value | Source |
|---|---|---|
| 2023-01-01 | 15 | VAT (Amendment) (No. 2) Act, 2022 (Act 1087) — raised from… |
| 2018-08-01 | 12.5 | VAT under Act 970 (NHIL/GETFund decoupled, levies… |
Get it programmatically
curl https://afriref.dev/v1/gh/vat
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/gh/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/gh/vatOther Ghana series: Bank of Ghana monetary policy rate · Statutory interest (C.I. 52) · 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 · Lesotho · Mali · Mauritius · Morocco · all 34