🇬🇭 Ghana Statutory Tax Guide
Ghana Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Ghana Revenue Authority (GRA).
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📜 Statutory Authority & Legal Framework
In Ghana, personal income taxation is administered by the Ghana Revenue Authority (GRA) under the authority of Income Tax Act, 2015 (Act 896).
Ghana graduated personal income tax rates from 0% to 35% with 5.5% Tier 1 SSNIT pension contribution.
📊 2026 Progressive Marginal Tax Brackets
ISO: GHS| Income Bracket (GH₵) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| First GH₵490 (0%) | 0.0% | Tax-Free Allowance |
| Next GH₵110 (5%) | 5.0% | Tier 2 |
| Next GH₵130 (10%) | 10.0% | Tier 3 |
| Next GH₵3,166.67 (17.5%) | 17.5% | Tier 4 |
| Next GH₵16,103.33 (25%) | 25.0% | Tier 5 |
| Next GH₵30,000 (30%) | 30.0% | Tier 6 |
| Exceeding GH₵50,000 (35%) | 35.0% | Tier 7 |
🛡️ Mandatory Social Security & Pension Contributions
SSNIT Pension
Employee Share: 5.5%
Employer Share: 13.0%
Frequently Asked Questions: Ghana Taxation
What are the income tax brackets in Ghana? ↓
Ghana operates a progressive tax system administered by Ghana Revenue Authority (GRA) under Income Tax Act, 2015 (Act 896).
What social security or pension contributions apply in Ghana? ↓
Mandatory contributions include: SSNIT Pension (5.5%).