Methodology - Ghana (2026)

Educational model - not a Ghana Revenue Authority assessment, not a tax return, not tax advice. Currency GHS.

Employee (PAYE)

PAYE is the graduated scale of the Income Tax Act 2015 (Act 896, First Schedule, 2024-Budget bands with the 35% top band): 0% on the first GHS 5,880/year (GHS 490/month), then 5%, 10%, 17.5%, 25%, 30% and 35% over GHS 605,000/year. The rates apply marginally.
Chargeable income is the gross salary minus the employee SSNIT Tier 1 contribution (5.5%), which is deductible before PAYE. This standard model applies none of the optional personal reliefs (marriage 1,200, child education 600 x3, aged dependant 1,000 x2, old age 1,500, disability 25%, training 2,000); a taxpayer who claims them pays less.
SSNIT: employee 5.5% and employer 13% of salary, on insurable earnings capped at GHS 69,000/month (2026 maximum). The combined 18.5% is split 13.5% to SSNIT (Tier 1) and 5% to a private Tier 2 trustee; that split is administrative, so the employer cost shown is the 13% employer share.
Out of scope: the SSNIT minimum insurable-earnings floor (GHS 587.79/month), Tier 3 voluntary provident-fund relief, the non-resident flat 25%, and personal reliefs.

A resident self-employed individual is taxed on the same graduated annual scale as employees (0% up to GHS 5,880/year, then 5/10/17.5/25/30/35%), applied to net profit (revenue minus deductible business expenses).
SSNIT for the self-employed is a voluntary informal-sector / self-employed enrolment scheme; no contribution is deducted by default.
Out of scope: voluntary SSNIT, personal reliefs (Act 896 Fifth Schedule), and presumptive / turnover-based regimes for small businesses.