Withholding Tax Rates

Name: Ghana Withholding Tax Rates
Creator: Ghana Revenue Authority

What a payer in Ghana must withhold from a payment and pay to the Ghana Revenue Authority, by type of payment, for resident and non-resident payees, with which are final taxes and the GH¢2,000 a year threshold for goods, works and services. As GRA's table gives them; GRA does not date each rate, so each row is marked from the start of the 2026 year of assessment. 18 records.

v1.0last updated Sep 25, 2026 · snapshotlisting updated Sep 25, 2026Free18 recordsFinance

Fields

Every column this dataset returns, with its type. This is the shape of the API response.

Field	Type
payment_type	TEXT
name	TEXT
resident_rate	DECIMAL(6,3)
resident_final	BOOLEAN
non_resident_rate	DECIMAL(6,3)
threshold_ghs	DECIMAL(14,2)
position	INTEGER
effective_from	DATE
effective_to	DATE
checked_at	DATE
source_url	TEXT
notes	TEXT
source	TEXT

Preview

five records, free

First 5 rows of Withholding Tax Rates
payment typeTEXT	nameTEXT	resident rateDECIMAL(6,3)	resident finalBOOLEAN	non resident rateDECIMAL(6,3)	threshold ghsDECIMAL(14,2)	positionINTEGER	effective fromDATE	effective toDATE	checked atDATE	source urlTEXT	notesTEXT	sourceTEXT
goods	Supply of goods	3	false	20	2000	1	2026-01-01	—	2026-09-25	https://gra.gov.gh/domestic-tax/tax-types/withholding-tax/	Residents: on supplies exceeding GH¢2,000 a year. Paid to a non-resident, final unless earned through a permanent establishment in Ghana.	Ghana Revenue Authority
works	Supply of works	5	false	20	2000	2	2026-01-01	—	2026-09-25	https://gra.gov.gh/domestic-tax/tax-types/withholding-tax/	Residents: on supplies exceeding GH¢2,000 a year. Paid to a non-resident, final unless earned through a permanent establishment in Ghana.	Ghana Revenue Authority
services_business	Supply of services by a business	7.5	false	20	2000	3	2026-01-01	—	2026-09-25	https://gra.gov.gh/domestic-tax/tax-types/withholding-tax/	Residents: on supplies exceeding GH¢2,000 a year. Paid to a non-resident, final unless earned through a permanent establishment in Ghana.	Ghana Revenue Authority
services_individual	Supply of general services by an individual	7.5	false	20	—	4	2026-01-01	—	2026-09-25	https://gra.gov.gh/domestic-tax/tax-types/withholding-tax/	Paid to a non-resident, final unless earned through a permanent establishment in Ghana.	Ghana Revenue Authority
management_fees	Management and technical service fees	—	—	20	—	5	2026-01-01	—	2026-09-25	https://gra.gov.gh/domestic-tax/tax-types/withholding-tax/	GRA lists no separate rate for a resident: paid to a resident, choose a supply of services. Paid to a non-resident, final unless earned through a permanent establishment in Ghana.	Ghana Revenue Authority

payment typeTEXT	nameTEXT	resident rateDECIMAL(6,3)	resident finalBOOLEAN	non resident rateDECIMAL(6,3)	threshold ghsDECIMAL(14,2)	positionINTEGER	effective fromDATE	effective toDATE	checked atDATE	source urlTEXT	notesTEXT	sourceTEXT
example-payment_type-1	example-name-1	10	true	10	10	10	2000-01-01	2000-01-01	2000-01-01	example-source_url-1	example-notes-1	example-source-1
example-payment_type-2	example-name-2	20	false	20	20	20	2000-01-01	2000-01-01	2000-01-01	example-source_url-2	example-notes-2	example-source-2
example-payment_type-3	example-name-3	30	true	30	30	30	2000-01-01	2000-01-01	2000-01-01	example-source_url-3	example-notes-3	example-source-3
example-payment_type-4	example-name-4	40	false	40	40	40	2000-01-01	2000-01-01	2000-01-01	example-source_url-4	example-notes-4	example-source-4
example-payment_type-5	example-name-5	50	true	50	50	50	2000-01-01	2000-01-01	2000-01-01	example-source_url-5	example-notes-5	example-source-5
example-payment_type-6	example-name-6	60	false	60	60	60	2000-01-01	2000-01-01	2000-01-01	example-source_url-6	example-notes-6	example-source-6
example-payment_type-7	example-name-7	70	true	70	70	70	2000-01-01	2000-01-01	2000-01-01	example-source_url-7	example-notes-7	example-source-7
example-payment_type-8	example-name-8	80	false	80	80	80	2000-01-01	2000-01-01	2000-01-01	example-source_url-8	example-notes-8	example-source-8

13 more rows — see the plans

Get an API key

Endpoint

GET connect.apighana.com/api/data/withholding_tax_rates

Auth: X-API-Key header
Pagination: page · limit
Format: JSON
Version: 1.0
Last updated: Sep 25, 2026from the source
Covers: A snapshotas of Sep 25, 2026
Refreshed: monthly
Last checked: Oct 1, 2026had warnings
Source: Ghana Revenue Authority

How to cite

Cite this dataset and the organisation its records come from (Ghana Revenue Authority). 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). Withholding tax rates (Version 1.0) [Data set, compiled from Ghana Revenue Authority]. Retrieved October 1, 2026, from https://apighana.com/datasets/withholding-tax-rates

Code samples

cURL

curl "https://connect.apighana.com/api/data/withholding_tax_rates?page=1&limit=20" \
  -H "X-API-Key: $APIGHANA_KEY"

JavaScript

const response = await fetch(
  "https://connect.apighana.com/api/data/withholding_tax_rates?page=1&limit=20",
  { headers: { "X-API-Key": process.env.APIGHANA_KEY } },
);

const { data, meta } = await response.json();

Python

import os, requests

response = requests.get(
    "https://connect.apighana.com/api/data/withholding_tax_rates",
    headers={"X-API-Key": os.environ["APIGHANA_KEY"]},
    params={"page": 1, "limit": 20},
)

rows = response.json()["data"]

Withholding Tax Rates

Fields

Every column this dataset returns, with its type. This is the shape of the API response.

Field	Type
payment_type	TEXT
name	TEXT
resident_rate	DECIMAL(6,3)
resident_final	BOOLEAN
non_resident_rate	DECIMAL(6,3)
threshold_ghs	DECIMAL(14,2)
position	INTEGER
effective_from	DATE
effective_to	DATE
checked_at	DATE
source_url	TEXT
notes	TEXT
source	TEXT

payment typeTEXT

nameTEXT

resident rateDECIMAL(6,3)

resident finalBOOLEAN

non resident rateDECIMAL(6,3)

threshold ghsDECIMAL(14,2)

positionINTEGER

effective fromDATE

effective toDATE

checked atDATE

source urlTEXT

notesTEXT

sourceTEXT

goods

Supply of goods

false

2000

2026-01-01

—

2026-09-25

https://gra.gov.gh/domestic-tax/tax-types/withholding-tax/

Residents: on supplies exceeding GH¢2,000 a year. Paid to a non-resident, final unless earned through a permanent establishment in Ghana.

Ghana Revenue Authority

works

Supply of works

false

2000

2026-01-01

—

2026-09-25

https://gra.gov.gh/domestic-tax/tax-types/withholding-tax/

Residents: on supplies exceeding GH¢2,000 a year. Paid to a non-resident, final unless earned through a permanent establishment in Ghana.

Ghana Revenue Authority

services_business

Supply of services by a business

7.5

false

2000

2026-01-01

—

2026-09-25

https://gra.gov.gh/domestic-tax/tax-types/withholding-tax/

Residents: on supplies exceeding GH¢2,000 a year. Paid to a non-resident, final unless earned through a permanent establishment in Ghana.

Ghana Revenue Authority

services_individual

Supply of general services by an individual

7.5

false

—

2026-01-01

—

2026-09-25

https://gra.gov.gh/domestic-tax/tax-types/withholding-tax/

Paid to a non-resident, final unless earned through a permanent establishment in Ghana.

Ghana Revenue Authority

management_fees

Management and technical service fees

—

2026-01-01

—

2026-09-25

https://gra.gov.gh/domestic-tax/tax-types/withholding-tax/

GRA lists no separate rate for a resident: paid to a resident, choose a supply of services. Paid to a non-resident, final unless earned through a permanent establishment in Ghana.

Ghana Revenue Authority

payment typeTEXT

nameTEXT

resident rateDECIMAL(6,3)

resident finalBOOLEAN

non resident rateDECIMAL(6,3)

threshold ghsDECIMAL(14,2)

positionINTEGER

effective fromDATE

effective toDATE

checked atDATE

source urlTEXT

notesTEXT

sourceTEXT

example-payment_type-1

example-name-1

true

2000-01-01

example-source_url-1

example-notes-1

example-source-1

example-payment_type-2

example-name-2

false

2000-01-01

example-source_url-2

example-notes-2

example-source-2

example-payment_type-3

example-name-3

true

2000-01-01

example-source_url-3

example-notes-3

example-source-3

example-payment_type-4

example-name-4

false

2000-01-01

example-source_url-4

example-notes-4

example-source-4

example-payment_type-5

example-name-5

true

2000-01-01

example-source_url-5

example-notes-5

example-source-5

example-payment_type-6

example-name-6

false

2000-01-01

example-source_url-6

example-notes-6

example-source-6

example-payment_type-7

example-name-7

true

2000-01-01

example-source_url-7

example-notes-7

example-source-7

example-payment_type-8

example-name-8

false

2000-01-01

example-source_url-8

example-notes-8

example-source-8

How to cite

API Ghana. (2026). Withholding tax rates (Version 1.0) [Data set, compiled from Ghana Revenue Authority]. Retrieved October 1, 2026, from https://apighana.com/datasets/withholding-tax-rates

Code samples

cURL

curl "https://connect.apighana.com/api/data/withholding_tax_rates?page=1&limit=20" \
  -H "X-API-Key: $APIGHANA_KEY"

JavaScript

const response = await fetch(
  "https://connect.apighana.com/api/data/withholding_tax_rates?page=1&limit=20",
  { headers: { "X-API-Key": process.env.APIGHANA_KEY } },
);

const { data, meta } = await response.json();

Python

import os, requests

response = requests.get(
    "https://connect.apighana.com/api/data/withholding_tax_rates",
    headers={"X-API-Key": os.environ["APIGHANA_KEY"]},
    params={"page": 1, "limit": 20},
)

rows = response.json()["data"]