Ghana Income Tax Calculator

Calculate Ghana PAYE income tax with progressive rates 0%-30%, tax-free threshold GHS 5,880/year, SSNIT contribution (5.5%), and cumulative overtime taxation under GRA system.

Enter amounts in Ghana Cedis

Annual gross income before deductions

5.5% of basic salary (typically 70% of gross)

Typically 70-80% of gross salary

Taxed at flat 5% rate

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Ghana Income Tax Calculator

Enter your gross income and tax details to calculate your net salary.

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Understanding Ghanaian PAYE Tax

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Progressive Tax

GRA uses tax bands from 0% to 35% based on your chargeable income level.

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Tax-Free Threshold

First GHS 5,880 annually is tax-free for all employees.

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SSNIT Pension

5.5% employee contribution is tax-deductible.

2025 GRA PAYE Tax Bands

Annual rates applied to chargeable income.

First GHS 5,8800% (Free)
Next GHS 1,3205%
Next GHS 1,56010%
Next GHS 38,00017.5%
Next GHS 192,00025%
Next GHS 366,24030%
Above GHS 605,00035%

Deductions & Contributions

Mandatory and optional deductions.

  • 5.5%
    SSNIT (Employee)5.5% of basic salary, tax-deductible
  • 13%
    SSNIT (Employer)13% employer contribution
  • 5%
    Overtime/Bonus TaxFlat 5% on overtime income

Frequently Asked Questions

What is the tax-free threshold in Ghana?

The first GHS 5,880 of annual income (GHS 490 monthly) is tax-free for all employees in Ghana.

How is SSNIT calculated?

SSNIT is 5.5% of your basic salary (typically 70% of gross). Employers contribute an additional 13%. The employee portion is tax-deductible.

How is overtime taxed?

Overtime and bonus payments are taxed at a flat rate of 5%, separate from regular income tax bands.

When is PAYE due?

Employers must file and pay PAYE to GRA by the 15th of the following month. Late payment attracts penalties.