How is VAT calculated here?
VAT is applied to CIF + Import Duty + NHIL + GETFund Levy.
Estimate Ghana vehicle import duty, VAT, and levies using published vehicle rates.
Source check updated on July 18, 2026.
Ghana Cedi only. CIF means cost, insurance, and freight.
| Vehicle Type | Import Duty | VAT | NHIL | GETFund | AU | ECOWAS | EXIM | Exam Fee | Special Import Levy |
|---|---|---|---|---|---|---|---|---|---|
| Ambulance | 20.00% | 12.50% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1.00% | 2.00% |
| Hearse | 20.00% | 12.50% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1.00% | 2.00% |
| Diesel car up to 1500cc | 5.00% | 12.50% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1.00% | 2.00% |
| Diesel car above 1500cc to 2500cc | 10.00% | 12.50% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1.00% | 2.00% |
| Diesel car above 2500cc | 20.00% | 12.50% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1.00% | 2.00% |
| Petrol car up to 1000cc | 5.00% | 12.50% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1.00% | 2.00% |
| Petrol car above 1000cc to 3000cc | 10.00% | 12.50% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1.00% | 2.00% |
| Petrol car above 3000cc | 20.00% | 12.50% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1.00% | 2.00% |
| Pick-ups (HS 8704) | 5.00% | 12.50% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1.00% | 2.00% |
| Motorcycle/Bike (HS 8711) | 20.00% | 12.50% | 2.50% | 2.50% | 0.20% | 0.50% | 0.75% | 1.00% | 2.00% |
| Bicycle (HS 8712) | 20.00% | 0.00% | 0.00% | 0.00% | 0.20% | 0.50% | 0.75% | 0.00% | 2.00% |
| Agricultural tractor (HS 8701.91.90.00) | 0.00% | 0.00% | 0.00% | 0.00% | 0.20% | 0.50% | 0.75% | 1.00% | 2.00% |
VAT base used: CIF + Import Duty + NHIL + GETFund Levy.
VAT is applied to CIF + Import Duty + NHIL + GETFund Levy.
For used vehicles only, at 1% of CIF for the listed categories.
Rates and formula follow the Ghana Revenue Authority vehicle importation schedule for 2026 reference.