Ghana Withholding tax rates
Ghana Withholding tax rates: no single figure applies. The 4 withholding taxes held run from 8% to 20%, cited to Ghana Revenue Authority, in force since 1 Sep 2015. Last checked against the official source on 10 Aug 2026.
Official source: Ghana Revenue Authority · Last checked 2026-08-10 · source fingerprint
The withholding taxes Ghana levies on payments to non-resident persons - dividends, interest, royalties and natural resource payments, management and technical service fees, and payments for goods, works or services - each at its domestic statutory rate before any double-tax agreement relief. Imposed by the Income Tax Act, 2015 (Act 896) sections 115-116 and the First Schedule, administered by the Ghana Revenue Authority.
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| Current value | 8–20% across 4 withholding taxes — no single rate |
|---|---|
| In force from | 2015-09-01 |
| Official source | Ghana Revenue Authority - Withholding Tax: non-resident rates table - 'Dividend 8%', 'Interest income 8% (excluding individuals)', 'Royalties, natural resources payments and rents 15%', 'Management and technical service fees 20%', 'Goods, works or any services 20%'; rates fixed by the First Schedule to the Income Tax Act, 2015 (Act 896), as amended |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Ghana withholds at four distinct rates on non-resident payments depending on the payment type. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce any of them where its conditions (residence, beneficial ownership) are met. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. FINALITY. Under section 116 read with section 118 of Act 896, a payment to a non-resident that is subject to withholding is generally a FINAL withholding payment unless the income is derived through a Ghanaian permanent establishment, in which case the tax withheld is a credit against assessment. SERIES BASIS. The rates are fixed by paragraph 8 of the First Schedule to Act 896 (in force 1 September 2015, since amended repeatedly - Acts 902, 907, 924, 941, 956, 967, 973, 1071 and later - without changing the four non-resident heads served here). The effective_from is the Act's commencement; each rate is stated as currently published by GRA, which does not give a per-rate commencement date, so none is asserted per rate.
Get it programmatically
curl https://afriref.dev/v1/gh/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/gh/withholding-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/gh/withholding-taxOther 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 · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Kenya · Lesotho · Mali · Mauritius · Morocco · all 34