Ghana

Individual - Other tax credits and incentives

Last reviewed - 09 July 2020

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.

Also, an instalment payer is 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.