Withholding tax calculator

Choose what the payment is for and who is paid. See how much to withhold and pay to GRA and how much the payee receives, or the invoice amount that leaves them a set sum.

Rates in force from 1 Jan 2026 · checked 25 Sept 2026 · source

An estimate, not tax advice. Treaties, exemptions and the payee's own circumstances can change the rate.

How it works

The payer keeps back the tax from the payment and pays it to the Ghana Revenue Authority. The payee is treated as having paid it and can claim it against their own income tax, unless it is a final tax.

Final withholding taxes include dividends, most rent, payments to non-residents that are not earned through a Ghanaian permanent establishment, payments to petroleum subcontractors, and fees for examining, part-time teaching and endorsements.

Withholding on supplies of goods, works and services by a business applies to supplies exceeding GH₵2,000 a year. Work it out on the amount before VAT.

Sources: GRA: Withholding tax

Questions people ask

What is the withholding tax rate on services in Ghana?: 7.5% on services supplied by a resident business, for supplies exceeding GH₵2,000 a year, and 20% when the supplier is non-resident.
What is the withholding tax on rent?: 8% on residential rent and 15% on rent for other property, paid to a resident landlord. Both are final taxes unless the landlord is in the business of letting.
What is the withholding tax on goods?: 3% on goods supplied by a resident, for supplies exceeding GH₵2,000 a year, and 20% from a non-resident.

How it works

Withholding on supplies of goods, works and services by a business applies to supplies exceeding GH₵2,000 a year. Work it out on the amount before VAT.

Questions people ask

What is the withholding tax rate on services in Ghana?

7.5% on services supplied by a resident business, for supplies exceeding GH₵2,000 a year, and 20% when the supplier is non-resident.

What is the withholding tax on rent?

8% on residential rent and 15% on rent for other property, paid to a resident landlord. Both are final taxes unless the landlord is in the business of letting.

What is the withholding tax on goods?

3% on goods supplied by a resident, for supplies exceeding GH₵2,000 a year, and 20% from a non-resident.