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.
Ghana has no public registry we can query in real time, so a number cannot be confirmed as active from outside. The free VAT number validation tool still checks it against the national format, which catches transcription errors before they reach your accounting system.
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 https://www.taxid.dev/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('https://www.taxid.dev/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: