Ghana VAT

The body responsible for VAT collection and administration is the Ghana Revenue Authority: GRA

 

The standard VAT rate is 15% and applies to most goods and services in Ghana and also the importation of goods into Ghana. 

​

There are other levies (when applicable) charged on the value of taxable goods and services as follows: 

​

• National Health Insurance Levy (NHIL): 2.5%

• Ghana Education Trust Fund Levy (GETFL): 2.5%

• COVID-19 Health Recovery Levy: 1% 

​

Therefore the 15% is applicable to the value of the supply of goods or services including the above levies and VAT returns are due monthly.

​

Other Rates of VAT

 

• Estate Developers - A flat rate of 5% VAT on the supply of immovable property

​

• Retailers - A flat rate of 4% (3% VAT and 1% Covid-19 levy) applies to retailers with an annual turnover between GHS200,000 and GHS500,000.

​

VAT Registration Threshold 

​

• The VAT registration in Ghana is mandatory if business turnover exceeds GHS 200,000 in any 12 month period or less. 

• Non-resident businesses supplying digital services to customers in Ghana must register for VAT immediately upon their first sale.

​

VAT Exempt Supplies Examples

​

• live Animals 

​

• Educational Services 

​

• Medical Supplies and Pharmaceuticals 

​

• Transportation - transportation via bus, train, boat, air.

​​​​

• Crude Oil products - Petrol, LPG, kerosene, Diesel etc

​​

• Land Buildings - Dwellings 

​

​