Ghana VAT Rates 2026
Ghana levies Value Added Tax as VAT (Value Added Tax) + NHIL/GETFL levies. The standard rate is 15%, applied to most goods and services. Ghana applies a single flat rate with no reduced rates.
Rate update
The 1% COVID-19 levy was abolished on 1 January 2026; the combined VAT-plus-levies burden fell from 21.9% to 20% and the registration threshold rose to GHS 750,000.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 15% | Most goods and services |
| Zero-rated | 0% | Exports, locally manufactured sanitary pads |
Registration and filing
| Registration threshold | GHS 750,000Raised from GHS 200,000 by the 2026 budget reforms |
| Tax authority | Ghana Revenue Authority (GRA) |
| Filing frequency | Monthly returns, due by the last working day of the following month |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/GH endpoint to get Ghana data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/GH
# No authentication required for rate lookups
# Response:
# { "country_code": "GH", "tax_type": "vat",
# "standard_rate": 15, "reduced_rates": [],
# "currency": "GHS", "last_updated": "2026-01-01" }Fetching the rate in code
// Fetch current Ghana VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/GH').then(r => r.json());
// → { standard_rate: 15, reduced_rates: [],
// currency: 'GHS' }
applyRate(rates.standard_rate);About Ghana VAT
Ghana's headline 15% VAT is only part of the bill: the NHIL (2.5%) and GETFund (2.5%) levies stack on top, producing a 20% effective rate after the 2026 budget abolished the 1% COVID-19 levy that had pushed the combined burden to 21.9%. The same reform scrapped the 3% flat-rate scheme for retailers and nearly quadrupled the registration threshold to GHS 750,000, pulling small traders out of the net. The GRA's e-VAT invoicing system is being phased in for large taxpayers.
VAT in Ghana is administered by the Ghana Revenue Authority (GRA).
Sources: PwC Worldwide Tax Summaries · Ghana Revenue Authority (accessed Jun 2026)
Rate history
- 2023Standard rate raised from 12.5% to 15%
- 2026COVID-19 levy abolished and flat-rate scheme ended — effective burden cut from 21.9% to 20%
Frequently asked questions
What is the VAT rate in Ghana in 2026?
15% VAT plus 2.5% NHIL and 2.5% GETFund levies — about 20% combined, down from 21.9% after the COVID levy was scrapped in 2026.
What changed in Ghana's VAT in 2026?
The COVID-19 levy was abolished, the retailer flat-rate scheme ended, and the registration threshold jumped from GHS 200,000 to GHS 750,000.
Related concepts and guides: