Withholding tax calculator Ghana 2026
Tax to deduct from payments to suppliers, landlords and others.
Enter a payment to see the tax to withhold.
Withholding tax rates in Ghana
When a business or public body pays a supplier, landlord, director or agent, it must often deduct withholding tax from the payment and pay it to the GRA by the 15th of the next month. The payee gets a withholding tax credit certificate and, unless the tax is final, can set it against their income tax.
Payments for goods, works and services to residents are only subject to withholding tax when they total more than GH₵2,000 in a year.
Payments to residents
| Dividends | 8% |
| Interest (paid to persons other than individuals and resident financial institutions) | 8% |
| Rent: residential property | 8% |
| Rent: non-residential property | 15% |
| Royalties and natural resource payments | 15% |
| Supply of goods (over GH₵2,000 a year) | 3% |
| Supply of works (over GH₵2,000 a year) | 5% |
| Supply of services by a business (over GH₵2,000 a year) | 7.5% |
| General services supplied by an individual | 7.5% |
| Fees to directors, managers, board members and trustees | 20% |
| Commission to insurance, sales, canvassing and lotto agents | 10% |
| Fees to invigilators, examiners, part-time teachers and lecturers | 10% |
| Endorsement fees to individuals | 10% |
| Payments to petroleum subcontractors | 7.5% |
| Payments for unprocessed precious minerals | 3% |
Payments to non-residents
| Dividends | 8% |
| Interest (paid to persons other than individuals) | 8% |
| Management and technical service fees | 20% |
| Goods, works or other services | 20% |
| Royalties, natural resource payments and rent | 15% |
| Telecommunication and transport business income | 15% |
| Payments to petroleum subcontractors | 15% |
| Repatriated branch profits | 8% |
| General insurance premiums | 5% |
Source: GRA, Withholding tax.
These calculators are a guide, not tax advice. Check figures with the Ghana Revenue Authority or an accountant before you rely on them.