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VAT flat rate scheme Ghana 2026

The 3% flat rate scheme ended on 31 December 2025. What replaced it.

The VAT flat rate scheme no longer exists.

The Value Added Tax Act, 2025 (Act 1151) abolished the 3% flat rate scheme from 1 January 2026. All VAT-registered businesses now charge the standard rate.

Use the VAT calculator

What changed

Until 31 December 2025, retailers and wholesalers of goods could charge VAT at a flat 3% of their sales instead of the standard rate, without claiming input VAT. From 1 January 2026:

  • The flat rate scheme is gone. Former flat rate businesses that stay registered charge 15% VAT plus 2.5% NHIL and 2.5% GETFund levy, 20% in total, and can now claim input VAT on their purchases.
  • Businesses that sell goods only need to register for VAT if their turnover is above GH₵750,000 a year (up from GH₵200,000).
  • Service providers must register for VAT whatever their turnover.

Source: GRA, VAT.

These calculators are a guide, not tax advice. Check figures with the Ghana Revenue Authority or an accountant before you rely on them.