Ghana VAT rate
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 | 2026-07-15 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
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 |
|---|---|---|
| 2018-08-01 | 12.5 | VAT under Act 970 (NHIL/GETFund decoupled, levies non-credit |
| 2023-01-01 | 15 | VAT (Amendment) (No. 2) Act, 2022 (Act 1087) — raised from 1 |
Get it programmatically
curl https://afriref.dev/v1/gh/vat
# $0.001 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: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates