Ghana — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
|15%||17.5%, 5%, 3%, 0%||Cedi (GHS)|
Ghana's general VAT rate is 15%, with other rates including 17.5%, 5%, 3% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ghana Revenue Authority in Accra.
Ghana also collects a National Health Insurance Levy of 2.5%, which leads to a general VAT of 17.5%. There is a 3% reduced VAT rate for small entrepreneurs.
Ghana is a member of the Economic Community of West African States Member trading bloc, which may affect international VAT collection and regulations.
Ghana's consumption tax is called the Value-added tax (VAT), which was introduced in March 1998.
Ghana VAT rates for 2019
- National Health Insurance Levy (NHIL), 2.5% (combined rate for VAT and NHIL is 17.5%); 5% (flat rate charged by estate developers); 3% (flat rate scheme); zero-rated; exempt
Ghana VAT number format
Businesses in Ghana that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ghana Revenue Authority, and will follow a certain format. The VAT number format is C000XXXXXXX.
Ghana VAT return periods
Businesses in Ghana that are required to collect tax from consumers must file regular tax returns with the Ghana Revenue Authority in Accra. Ghana's VAT return periods are:
Ghana Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Ghana are required to start collecting and remitting tax.
- Turnover exceeding GHS200,000 in 12 months or GHS50,000 in 3 months and with reasonable grounds to exceed turnover of GHS200,000 in the next consecutive 9 months
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Ghana are not required to collect taxes from the consumer.
Ghana VAT Refunds
Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Ghana VAT refund program, more info can be obtained from the Ghana Revenue Authority.
Ghana Tax Sources & Citations
- EN: Ghana Value Added Tax
- RU: НДС
- CN: 增值税
- Ghana Ghana Revenue Authority (accessed 2019)
- Ernst & Young global VAT tax study, Ghana (updated 2019)
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