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Ghana - Other taxes and levies

Ghana - Other taxes and levies

Taxation of international executives

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Sales/VAT Tax

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.

Unemployment tax

Are there unemployment taxes in Ghana?

Not applicable.

Other taxes

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.

Yes

© 2019 KPMG a partnerships established under Ghanaian law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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