Individual - Residence

Last reviewed - 03 June 2024

An individual is resident for tax purposes in Ghana if that individual is:

  • a citizen, other than a citizen who has a permanent home outside of the country and lives in that home for the whole of that year
  • present in the country during that year for an aggregate period of 183 days or more in any 12-month period that commences or ends during that year
  • an employee or an official of the government of Ghana posted abroad during that year, or
  • a citizen who is temporarily absent from the country for a period of not more than 365 continuous days, where that citizen has a permanent home in Ghana.

A person who is resident in the country during a year of assessment is deemed to be resident for the whole of that year.