Ghana VAT Guide for 2026: Rates, Levies, Registration & Compliance
Ghana's VAT is 15%, plus health and education levies that push the effective rate to about 20%. This guide explains registration, the combined rate, and filing obligations.
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Key Takeaways
Ghana charges 15% VAT plus 2.5% NHIL and 2.5% GETFund levies, a combined effective rate of about 20% on most goods and services, administered by the Ghana Revenue Authority (GRA) [1]. The VAT Act, 2025 (Act 1151) took effect 1 January 2026, abolishing the 1% COVID levy and the cascading computation [1][2]. Non-residents supplying digital or e-commerce services for use in Ghana register through the GRA non-resident portal regardless of turnover [1][2]. SaaS, digital services, and clothing are taxable, while exports and basic foodstuffs are relieved [1].
Taxability Snapshot
SaaS
Taxable
Clothing
Taxable
Groceries
Exempt
Digital Goods
Taxable
Sales Tax Rates
Ghana's VAT standard rate is 15%, with two separate levies on the same base — the National Health Insurance Levy at 2.5% and the GETFund Levy at 2.5% — giving a combined effective rate of about 20% [1]. The new VAT Act, 2025 (Act 1151), effective 1 January 2026, abolished the 1% COVID-19 levy and removed the cascading computation that previously pushed the effective rate to around 21.9% [1][2]. The tax authority is the Ghana Revenue Authority (GRA).
Rate | Applies to |
|---|---|
Standard 15% + 5% levies | Most goods, services, digital supplies (~20% effective) |
Zero 0% | Exports, locally made sanitary towels and textiles |
Exempt | Financial services and statutory exempt supplies |
Ghana VAT Calculator
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Ghana · VATRates as of August 2026. Source: GRA: VAT (opens in a new tab); GRA: Value Added Tax Act, 2025 (Act 1151) (opens in a new tab).
Ghana · Standard rate
20%
VAT rate
Enter an amount to see the tax and total.
- The 20% rate combines 15% VAT with the 2.5% NHIL and 2.5% GETFund levies charged on the same base.
This is an estimate. Whether a sale is taxable, and at which rate, depends on what you sell, who you sell to and where it's supplied. If you intend to rely on these rates, please use the Kintsugi platform.
Registration & nexus threshold
The domestic registration threshold for goods rose to GHS 750,000 under the 2026 reform [1]. Non-residents supplying telecom, e-commerce, or digital services for use or enjoyment in Ghana must register and account for VAT regardless of turnover through the GRA non-resident digital portal, live since April 2022 [2]. Non-resident suppliers cannot deduct input VAT, and non-compliance can restrict access to the Ghanaian market [1].
How to register for Ghanaian VAT:
Confirm your digital or e-commerce supplies are used or enjoyed in Ghana.
Register through the GRA non-resident digital portal.
Receive your registration.
Charge 15% VAT plus the 2.5% NHIL and 2.5% GETFund levies.
File monthly and remit electronically.
Filing frequency & deadlines
VAT returns are filed monthly, with the return and payment due by the last working day of the month following the return month [1]. Non-resident digital suppliers file and remit through the GRA non-resident portal on the same monthly cycle [2].
Exemptions
Exports and locally manufactured sanitary towels and textiles are zero-rated, and financial services and other statutory categories are exempt [1]. Items that are zero-rated or exempt for VAT are also relieved from the NHIL and GETFund levies [1]. SaaS, cloud services, streaming, and online marketplaces supplied to Ghanaian customers are taxable at the combined effective rate of about 20% [1].
Penalties
Late payment attracts interest under GRA rules, and failure to file or remit carries administrative penalties [1]. Non-resident digital suppliers that fail to register additionally risk restrictions on serving the Ghanaian market [2].
Sources
Verified July 2026 against GRA guidance and the VAT Act, 2025 (Act 1151).
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