Ghana VAT registration threshold GHS 750,000 from 2026
Who has to register for VAT after the 2026 reform, and what happened to the flat rate scheme.
The GRA states that the VAT registration threshold for businesses dealing in goods has been raised from GHS 200,000 to GHS 750,000. This follows the Value Added Tax Act, 2025 (Act 1151), effective 1 January 2026. The VAT flat rate scheme, with its 3% and 5% rates, is abolished, and eligible suppliers register at the standard 15% rate. Many older pages still show the GHS 200,000 figure. Check your own case, especially if you supply services, with the GRA.
- Goods suppliers: threshold GHS 750,000 (was GHS 200,000).
- Flat rate scheme (3% and 5%): abolished.
- Registered suppliers charge VAT 15% plus NHIL 2.5% and GETFund 2.5%.
- Returns and payment: by the last working day of the following month.
How it works
Add up your taxable turnover for the past 12 months and compare it with GHS 750,000 if you supply goods.
If you supply services, ask the GRA which threshold applies to you. Do not assume the goods figure.
If you were on the flat rate scheme, plan the switch to the 15% standard rate.
Register on the GRA portal when you cross the threshold, or if you choose to register voluntarily.
After registering, show NHIL, GETFund and VAT as separate lines on each invoice and file your return by the last working day of the next month.
Legal framework
- Ghana Revenue Authority (GRA) VAT page, gra.gov.gh.
- Value Added Tax Act, 2025 (Act 1151), effective 1 January 2026.
Frequently asked questions
What is the VAT registration threshold in Ghana in 2026?
The GRA says it is GHS 750,000 for businesses dealing in goods, raised from GHS 200,000.
Does the GHS 750,000 threshold apply to services?
The GRA page refers to goods. For services, confirm the threshold with the GRA before you decide not to register.
Is the VAT flat rate scheme still available?
No. Act 1151 abolishes the 3% and 5% flat rate regimes. Eligible suppliers register at the 15% standard rate.
Does 4invoices register me for VAT or file my VAT return?
No. 4invoices does not register you with the GRA and does not file returns. It lets you create invoices with a tax rate per line, in any currency, and download the PDF. The 6-month free trial needs no card.