Taxation of international executives
Are there sales and/or value-added taxes in Ghana?
The provision of goods and services in Ghana, are liable to the Value Added Tax (VAT) of 12.5 percent. Also, there are separate levies of 2.5 percent for National Health Insurance Levy (NHIL) and 2.5 percent Ghana Education Trust Fund Levy (GETFund Levy) which is required to be included in the value of the taxable supply before applying the 12.5 percent VAT. However, there are situations where certain tax payers are waived from paying this tax. In such situations, the tax payer who has been granted such waiver would be issued with VAT Relief Purchase Order (VPRO), which constitutes a waiver of the VAT.
Also, the Value Added Act, 2013 (Act 870) exempts the VAT on imported services as long as the services are used for taxable services.
Are there unemployment taxes in Ghana?
Are there additional taxes in Ghana that may be relevant to the general assignee? For example, customs tax, excise tax, stamp tax, and so on.
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