|Income||WHT rate (%)||Final tax|
|Interest (excluding individuals and resident financial institutions)||8||No|
|Rent (on residential properties as investment income)||8||Yes|
|Rent (on commercial properties as investment income)||15||Yes|
|Royalties and natural resource payments||15||No|
|Fees to lecturers, invigilators, examiners, part-time teachers, and endorsement fees||10||Yes|
|Commissions to insurance agents and sales persons||10||No|
|Fees, emoluments, and other benefits to a resident director, manager, or board member of a body of persons||20||No|
|Commissions to lotto agents||10||No|
|Supply of goods exceeding GHS 2,000||3||No|
|Supply of works exceeding GHS 2,000||5||No|
|Supply of services exceeding GHS 2,000 (payments to persons other than individuals)||7.5||No|
|Payment to individuals for provision of services||7.5||No|
|Payment to petroleum subcontractors||7.5||No|
|Payment for unprocessed precious minerals||3||No|
|Royalties, natural resources payments, and rents||15||Yes|
|Management, consulting, and technical service fees, and endorsement fees||20||Yes|
|Repatriated branch after tax profits||8||Yes|
|Short-term insurance premium||5||Yes|
|Income from telecommunication, shipping, and air transport||15||Yes|
|Payment to petroleum subcontractors||15||Yes|
Double tax treaties (DTTs)
Ghana has DTTs with the following countries for the relief from double taxation on income arising in Ghana:
|Recipient||Dividends (%) (1)||Interest (%)||Royalties (%)||Technical or management service fees (%)|
|South Africa||5/15||5/10 (2)||10||10|
- The lower rate applies where the recipient holds at least 10% of the shares. The higher rate applies in any other case.
- 5% for non-resident banks. 10% in any other case.
- Not yet in force. Other DTTs that have been signed but are not in force are those with Qatar and the United Arab Emirates (UAE).
The government of Ghana is pursuing DTTs with various countries, including Nigeria, Saudi Arabia, Sweden, Syria, and the United States.