Loading page
Choose what the payment is for and who is paid. See how much to withhold and pay to GRA and how much the payee receives, or the invoice amount that leaves them a set sum.
The withholding rates are not available right now. They appear here once loaded.
An estimate, not tax advice. Treaties, exemptions and the payee's own circumstances can change the rate.
The payer keeps back the tax from the payment and pays it to the Ghana Revenue Authority. The payee is treated as having paid it and can claim it against their own income tax, unless it is a final tax.
Final withholding taxes include dividends, most rent, payments to non-residents that are not earned through a Ghanaian permanent establishment, payments to petroleum subcontractors, and fees for examining, part-time teaching and endorsements.
Withholding on supplies of goods, works and services by a business applies to supplies exceeding GH₵2,000 a year. Work it out on the amount before VAT.
Sources: GRA: Withholding tax