Withholding tax in Ghana: GRA rates for residents
Which withholding rates the GRA lists for payments to residents, and when the tax must be filed and paid.
Withholding tax (WHT) means the payer deducts tax from certain payments and pays it to the Ghana Revenue Authority (GRA). The GRA table for resident persons lists, among others: 7.5% on services (entities above GHS 2,000 per year, and individuals), 3% on goods and 5% on works above GHS 2,000 per year, 8% on residential rent, 15% on non-residential rent, 10% on commissions of insurance and sales agents, 8% on dividends and interest, and 20% on fees to directors, managers, board members and trustees. The withholding agent files a statement and pays within 15 days after the end of the month. Check the GRA table for the exact category before you deduct.
- Services: 7.5%. Goods: 3%. Works: 5% (above GHS 2,000 per year).
- Rent: 8% residential, 15% non-residential.
- Director, manager, board member and trustee fees: 20%.
- Filing and payment: within 15 days after the end of the month.
How it works
Identify the type of payment: goods, works, services, rent, fees, commission, dividend or interest.
Find the rate in the GRA withholding tax table for resident persons and check any threshold.
Deduct the tax from the payment. Example: a GHS 10,000 service payment at 7.5% means GHS 750 withheld and GHS 9,250 paid to the supplier. Confirm with the GRA which base applies to your case.
Give the supplier evidence of the deduction as the GRA requires, so they can claim the credit.
File the statement and pay the tax within 15 days after the end of the month.
Legal framework
- Ghana Revenue Authority (GRA) Withholding Tax page, gra.gov.gh.
- Income Tax Act, 2015 (Act 896).
Frequently asked questions
What withholding rate applies to services from a Ghanaian supplier?
The GRA lists 7.5% for services supplied by entities above GHS 2,000 per year and for individual general services. Other categories have other rates, so check the table.
When must I pay the withheld tax?
The GRA says the withholding agent files the statement and pays within 15 days after the end of the month.
What about payments to non-residents?
Different rates apply, for example 20% on goods, works, services and management or technical fees. See our page on withholding tax on payments to non-residents.
Does 4invoices calculate or file withholding tax?
No. 4invoices does not calculate withholding tax, file returns or connect to the GRA. You can add a tax rate per line and download a PDF, but the withholding amount is your own calculation.