Ghana Tax Calculator

Calculation Direction

Gross → Net

Net → Grossi

Enter Amounts As

Monthly

Annual

Enter Monthly Basic Salary

GH₵

Enter Monthly Allowances

GH₵

Select Employee Type

QJE (Junior ≤ 18,000/yr)

Non-QJE

A QJE is a junior staff member whose employment income does not exceed GHS 18,000 per annum. QJE overtime is taxed at flat rates (5%/10%) as a final tax. For non-QJEs, overtime is added to employment income and taxed at the applicable PAYE rate.

Enter Monthly Overtime Pay

GH₵

Enter Monthly Bonus

GH₵

Enter Monthly Cash Gifts

GH₵

Tips, awards, appreciation in cash etc.

Benefits-in-Kind (Provided by Employer)

Vehicle Benefit

Accommodation Benefit

Gifts in Kind

Allowable Deductions

Enter Monthly Other Deductions

GH₵

Voluntary provident fund, loans, etc.

Personal Reliefs (Annual Amounts)

Marriage / Responsibility

Disability Relief

Old Age Relief (60+)

Child Education Relief

Aged Dependent Relief

Training Relief

Mortgage Interest

Social Security Contribution (SSNIT)

Contributing to SSNIT (5.5% of Basic)

Employee contribution: 5.5% of basic salary. Employer contributes 13%.

View PAYE Band Breakdown

Enter Amount

GH₵

Select Amount Type

CST (5%) Applies

Tourism Levy (1%) Applies

Year Month This month

Category

Company year-end OFF

Select Computation Type

Late Payment Interest

Late Filing Penalty

Interest at 125% of the BoG monetary policy rate, compounded monthly, on outstanding tax from the due date until payment.

Outstanding Tax Amount

GH₵

BoG Monetary Policy Rate (%)i

%

Tax Due Date

Payment / Computation Date

Estimate your monthly SSNIT Tier 1 superannuation pension based on Act 766.

Year 1 (Highest) — Annual Salaryi

GH₵

Year 2 (2nd Highest) — Annual Salary

GH₵

Year 3 (3rd Highest) — Annual Salary

GH₵

Total Months of Contributionsi

180

180 mo (15 yr)300 mo (25 yr)420 mo (35 yr)

Pension Right: 37.5000%

Age at Retirementi

60y 0m

55 years57.5 years60 years

Reduction Factor: 1.0000 — Full Pension

Compute capital allowance (depreciation) for your business assets under the Third Schedule of Act 896.

View Capital Allowance Rates Table

General Business — Third Schedule, Act 896

Class	Depreciable Assets	Rate	Method
1	Computers and data handling equipment with peripherals	40%	Reducing Balance
2	Automobiles, buses, goods vehicles, construction equipment, trailers, plant and machinery used in manufacturing	30%	Reducing Balance
3	Railroad equipment, vessels, aircraft, office furniture, fixtures, equipment and any asset not in another class	20%	Reducing Balance
4	Buildings, structures and similar works of a permanent nature	10%	Straight Line
5	Intangible assets	1 ÷ UL	Straight Line

Upstream Petroleum & Mining Operations

Pool	Rate	Method
Pre-production costs (exploration, development, reconnaissance, prospecting)	20%	Straight Line
Production / operational assets	20%	Straight Line

Classes 1–3: shared pool per class. Classes 4–5: separate pool per asset. Pool WDV below GHS 500 written off.

Non-commercial vehicle cap: Cost restricted to GHS 75,000 per vehicle. A "commercial vehicle" is a road vehicle designed to carry a load of more than half a ton or more than 13 passengers, or a vehicle used in a transportation or vehicle rental business. All other road vehicles are non-commercial — including SUVs, Land Cruisers, Prados, Nissan Patrols, and similar.

Repairs & improvements: Deductible up to 5% of pool WDV at year-end. Excess is capitalised into the pool and attracts capital allowance.

Company Type

General Business

Upstream Petroleum

Mining

Business Statusi

First Year of Business

Ongoing Business

Accounting Year-End

Opening Written Down Values (WDV b/f)i

Class 1 (40%)

GH₵

Class 2 (30%)

GH₵

Class 3 (20%)

GH₵

Assets Acquired This Periodi

Disposals This Period

Repairs & Improvements i

Or upload a CSV asset register

CSV format: Description, Class (1-5), Cost, Vehicle Type (C=Commercial/N=Non-commercial, Class 2 only), Useful Life (Class 5 only)

Download CSV template ↓