The VAT and the levies charged with it on goods and services in Ghana, with how each is charged and the date it took effect. Since 1 January 2026 (Value Added Tax Act, 2025, Act 1151) VAT, NHIL and the GETFund levy are all charged on the value of the supply, 20% in all; the 1% COVID-19 levy and the flat rate schemes were abolished. 3 records.
Every column this dataset returns, with its type. This is the shape of the API response.
| Field | Type |
|---|---|
| scheme | TEXT |
| code | TEXT |
| name | TEXT |
| rate | DECIMAL(6,3) |
| base | TEXT |
| position | INTEGER |
| effective_from | DATE |
| effective_to | DATE |
| checked_at | DATE |
| source_url | TEXT |
| notes | TEXT |
| source | TEXT |
| schemeTEXT | codeTEXT | nameTEXT | rateDECIMAL(6,3) | baseTEXT | positionINTEGER | effective fromDATE | effective toDATE | checked atDATE | source urlTEXT | notesTEXT | sourceTEXT |
|---|---|---|---|---|---|---|---|---|---|---|---|
| standard | nhil | National Health Insurance Levy (NHIL) | 2.5 | value | 1 | 2026-01-01 | — | 2026-09-25 | https://gra.gov.gh/domestic-tax/tax-types/vat/ | Charged on the value of the supply and claimable as input tax from 1 January 2026. | Ghana Revenue Authority, Value Added Tax Act, 2025 (Act 1151) |
| standard | getfund | GETFund levy | 2.5 | value | 2 | 2026-01-01 | — | 2026-09-25 | https://gra.gov.gh/domestic-tax/tax-types/vat/ | Charged on the value of the supply and claimable as input tax from 1 January 2026. | Ghana Revenue Authority, Value Added Tax Act, 2025 (Act 1151) |
| standard | vat | VAT | 15 | value | 3 | 2026-01-01 | — | 2026-09-25 | https://gra.gov.gh/domestic-tax/tax-types/vat/ | GRA's example: a GH¢1,000 supply carries NHIL GH¢25, GETFund GH¢25 and VAT GH¢150, GH¢1,200 in all. | Ghana Revenue Authority, Value Added Tax Act, 2025 (Act 1151) |
GET connect.apighana.com/api/data/tax_levies
Cite this dataset and the organisation its records come from (Ghana Revenue Authority, Value Added Tax Act, 2025). Datasets are updated, so keep the date you accessed it in the citation. Last updated from the source on Sep 25, 2026.
API Ghana. (2026). Tax levies (Version 1.0) [Data set, compiled from Ghana Revenue Authority, Value Added Tax Act, 2025]. Retrieved October 1, 2026, from https://apighana.com/datasets/tax-levies
curl "https://connect.apighana.com/api/data/tax_levies?page=1&limit=20" \ -H "X-API-Key: $APIGHANA_KEY"
const response = await fetch(
"https://connect.apighana.com/api/data/tax_levies?page=1&limit=20",
{ headers: { "X-API-Key": process.env.APIGHANA_KEY } },
);
const { data, meta } = await response.json();import os, requests
response = requests.get(
"https://connect.apighana.com/api/data/tax_levies",
headers={"X-API-Key": os.environ["APIGHANA_KEY"]},
params={"page": 1, "limit": 20},
)
rows = response.json()["data"]