Ghana

The CIT rate on branch profits is the same as that on corporate profits.

However, a non-resident person that conducts activities in Ghana through a branch pays tax at 8% on earned repatriated profits, payable within 30 days. The portion of net profit of the resident person that corresponds to interest of the non-resident shareholders is treated as repatriated profits. The repatriated profit is also treated as a dividend distributed in accordance with the respective shares of the non-resident person.