A quick-reference snapshot of corporate income tax, the Growth & Sustainability Levy, VAT, withholding tax and location incentives for 2025. Adapted from the KPMG Ghana Tax Data Card (August 2025) — not a substitute for tax advice.
| Category | Rate |
|---|---|
| General | 25% |
| Trust | 25% |
| Petroleum operations | 35% |
| Financial institutions | 20% |
| Lottery operations | 20% |
Privately-owned universities that reinvest 100% of profit-after-tax are exempt. Loss-making businesses (5 consecutive years) may pay minimum tax of 5% of turnover — farming and first-5-year businesses excluded.
Extended through 2028 by Act 1131 (2025). Gold mining rate raised from 1% → 3%.
Banks, NBFIs, insurance, telcos, breweries, mining services, shipping & terminals, BDCs, OMCs, SDIs, e-money issuers, SEC-registered firms
Gold mining companies
Other mining and upstream oil & gas companies
All other entities
| Supply | Rate |
|---|---|
| Standard VAT | 15% |
| VAT Flat Rate Scheme (eligible retailers) | 3% |
| NHIL | 2.5% |
| GETFund Levy | 2.5% |
| COVID-19 Health Recovery Levy | 1% |
| Payment | Rate |
|---|---|
| Dividends (resident) | 8% |
| Interest (resident, individuals exempt) | 8% |
| Management & technical service fees (resident) | 7.5% |
| Goods supply (resident) | 3% |
| Services / works (resident) | 7.5% |
| Rent — residential (individual) | 8% |
| Rent — commercial (individual) | 15% |
| Royalties / natural resource payments (non-resident) | 15% |
| Management & technical fees (non-resident) | 20% |
Selection only — full schedule and exemptions in KPMG Tax Data Card 2025.
For manufacturing companies not in export of non-traditional goods or Free Zone operations.
Source: KPMG Ghana — Tax Data Card, August 2025. This page is informational only and is not tax advice.