{"country":"GH","series":"income-tax","value":[{"min":0,"max":5880,"rate":0},{"min":5880,"max":7200,"rate":5},{"min":7200,"max":8760,"rate":10},{"min":8760,"max":46760,"rate":17.5},{"min":46760,"max":238760,"rate":25},{"min":238760,"max":605000,"rate":30},{"min":605000,"max":null,"rate":35}],"unit":"GHS per year, marginal rates (percent)","effective_from":"2025-01-01","last_confirmed":"2026-07-17","source":{"name":"Ghana Revenue Authority — graduated income tax schedule (Income Tax Act, 2015, Act 896, First Schedule, as amended by Act 1129)","url":"https://gra.gov.gh/acts/"},"notes":"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).","confidence":"primary","stale":false,"disclaimer":"Independent service, not affiliated with any government. Verify against the cited official source before legal or financial use."}