Taxation of international executives
Are there special residency considerations for short-term assignments?
In general, there are no special payroll tax considerations in Ghana for short term assignments. However, some Double Taxation Agreements (DTA) exempt short term assignees from tax in Ghana when the conditions outlined in the DTA are met.
Short term assignments that will span for less than 183 days will be taxed under the non- resident tax rule where all incomes accrued in or derived from employment in Ghana are duly subject to tax.
On the other hand, where the short term assignment spans for more than 183 days, then taxes will be based on the residency rule in which all incomes that have Ghanaian source will be subject to tax.
All information contained in this publication is summarized by KPMG in Ghana, a partnership established under Ghanaian Law and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. The information contained in this publication is based on the Ghana Income Tax Act, 2015 (Act 896) and subsequent amendments; Income Tax Regulation, 2016 (L.I. 2244); the Web site of the Ghana Revenue Authority; the National Pensions Act, 2008 (Act 766), National Pensions (Amendment) Act, 2014 (Act 883), Guidelines for the Registration of Expatriate (Foreign) Workers issued by the National Pensions Regulatory Authority (NPRA) on 7 April 2017 (with reference number NPRA/GD/RGEX/01/17); Social Security and National Insurance Trust (SSNIT) circular with reference number PHB/SSA.067 dated 11 January 2017; the Web site of SSNIT and NPRA; Immigration Act, 2000 (Act 573); Web site of Ghana Immigration Service.