Value Added Tax, under the Value Added Tax Act 2025 (Act 1151), in force since 1 January 2026.
The headline rate is 15%. What you pay is 20%, because the NHIL and the GETFund levy are charged alongside it, all three on the same base.
For a business dealing in goods, registration is compulsory once annual turnover crosses ₵750,000. The COVID-19 levy and the VAT Flat Rate Scheme were both abolished in 2026.