|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.
The government of Ghana is pursuing DTTs with various countries, including Nigeria, Qatar, Sweden, Syria, the United Arab Emirates, and the United States.