Africa · GHS
Ghana
Reviewed 2026-06-21
Top income tax
35%
Self-employed SS
Optional
VAT
15%
Capital gains
15%
Exit tax
No
Nomad visa
No
56
/ 100
Tax efficiency43
Ease to enter57
Ease to exit77
Cost of living89
Internet9
English60
Ghana taxes residents on worldwide income with a progressive personal scale topping out at 35 percent, a flat 25 percent corporate rate, and a 15 percent VAT plus health and education levies. Capital gains are taxed at 15 percent, dividends carry an 8 percent final withholding, and there are no wealth, net worth, or exit taxes. Ghana has no digital nomad visa, so a foreign solopreneur typically registers a company (often with GIPC and minimum capital) and obtains a work and residence permit.
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate5%
Top rate threshold$57,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate5.5%
Employer SS rate13%
Indirect & other taxes
VAT standard rate15%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate25%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends8%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index33.9
Internet speed48 Mbps
English proficiencyMedium
Civil liberties75
Sources
- PwC Worldwide Tax Summaries — Ghana Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Ghana Corporate Taxes on corporate income and Other taxes
- Ghana Revenue Authority — Capital Gains Tax
- Ghana Immigration Service — Work and Residence Permit (GIPC/Shareholders)
- Numbeo — Cost of Living Index by Country 2026
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.