Which business tax rates are used here?
Ghana Revenue Authority published rates for general business income and selected sector rates.
Estimate business tax in Ghana. Calculate corporate income tax and VAT payable with simple, source-backed inputs.
Source check updated on July 18, 2026.
GRA rates used for 2026 reference.
| Rate Item | Rate |
|---|---|
| General business income | 25% |
| Hotel industry | 22% |
| Qualifying finance income | 20% |
| Non-traditional exports | 8% |
Ghana Revenue Authority published rates for general business income and selected sector rates.
Taxable profit is profit before deductions minus allowable deductions, then the selected tax rate is applied.
VAT payable is VAT charged on sales minus VAT paid on purchases.