Individual - Other tax credits and incentives

Last reviewed - 08 March 2024

For both residents and non-residents who have had tax withheld from any income received by them in Ghana (for which the tax is not a final tax), there is a tax credit against their tax payable up to the full amount of any such tax withheld.

An instalment payer is also entitled to a tax credit for a year of assessment in an amount equal to the tax paid by way of instalment for the year.