{"country":"GH","series":"corporate-tax","value":25,"unit":"percent","effective_from":"2016-01-01","last_confirmed":"2026-07-17","source":{"name":"Ghana Revenue Authority — Corporate Income Tax (Income Tax Act, 2015, Act 896)","url":"https://gra.gov.gh/domestic-tax/tax-types/"},"notes":"Standard resident-company rate, long-standing at 25% under the Income Tax Act, 2015 (Act 896) (Act 896 in force 2016-01-01; the 25% headline predates it). SECTOR RATES (context, not the value): mining and upstream petroleum 35%; hotels 22%; non-traditional exports 8%; banks' income from agricultural/leasing lending 20%. ADDITIONAL LEVIES sitting ON TOP of CIT (context): the Growth and Sustainability Levy (5% of profit-before-tax for banks/insurers/telecoms etc.; 1%-3% of gross production for miners/oil & gas; 2.5% of PBT for other entities; scheduled 2023-2028) and the Financial Sector Recovery Levy (5% of banks' profit-before-tax) — both non-deductible. Confirmed via GRA and PwC Worldwide Tax Summaries (reviewed 2026).","confidence":"primary","stale":false,"disclaimer":"Independent service, not affiliated with any government. Verify against the cited official source before legal or financial use."}