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.