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 January 1, 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 January 1, 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 |
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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