Ghana

Taxable period

A tax year other than the calendar year is not permitted.

Tax returns

There is no joint filing for husband and wife.

Employers are required to file monthly pay-as-you-earn (PAYE) returns within 15 days after the end of the month.

Employers are required to file a return of income for all their employees working in Ghana not later than 31 March following the end of every year of assessment.

A return of income should be filed with the Ghana Revenue Authority (GRA) within four months after the end of a person's basis period.

Payment of tax

Every employer is required to make monthly deductions of tax from the total emoluments of each employee and remit any taxes due within 15 days after the end of the month.

Final payment is due at the time of filing the annual PIT return.