Ghana’s headline VAT rate is 15%. The rate you actually pay is 20%.

Ghana VAT and levies calculator

Add or remove Ghanaian VAT, NHIL, GETFund and the COVID-19 levy, and see why the effective rate is higher than the headline 15%.

Why the two numbers differ

Two levies are charged alongside VAT, and since the Value Added Tax Act 2025 (Act 1151) came into force on 1 January 2026, all three are charged on the same base:

Charge Rate Charged on
VAT 15% The price before tax
NHIL 2.5% The price before tax
GETFund levy 2.5% The price before tax

Nothing compounds, so the effective rate is their sum, 20%. Before 2026 the levies were charged first, with a COVID levy since abolished, and VAT on top of them.

— GRA’s summary of the reforms

Registration

For a business dealing in goods, VAT registration is compulsory once annual turnover exceeds ₵750,000. GRA states that figure for goods; a service business should confirm its position with GRA. The VAT Flat Rate Scheme was abolished from 2026.

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