A client pays you less than you invoiced. That is withholding tax, and it is not a deduction — it is tax paid on your behalf, credited against your own bill when you file.
Ghana withholding tax calculator
See what actually reaches your account after a client withholds tax, and how VAT and WHT interact on one invoice.
The rates
| Payment | Rate |
|---|---|
| Services, resident supplier | 7.5% |
| Supply of goods | 3% |
| Works and contracts | 5% |
| Rent, residential | 8% |
| Rent, commercial | 15% |
| Dividends | 8% |
The two things people get wrong
VAT goes on, WHT comes off — and off the amount before VAT. If you are registered, you add VAT and the levies to your fee. The client then withholds tax calculated on the fee alone, not on the invoice total.
The certificate is the whole point. Without the withholding tax certificate, you cannot claim the credit, and you have simply been paid less. Ask for it when you are paid, not in March.
The VAT you charged was never your money
You collected it for the GRA and you owe it. Businesses that treat VAT receipts as income discover the problem at the worst possible moment.