Import Duties: Businesses and individuals pay customs duties and import VAT. Tax relief includes Duty Deferment Scheme, Returned Goods Relief, and VAT Refunds.
Export Duties: Exporters do not pay export duties, but VAT zero-rating applies, and businesses can reclaim VAT.
Investment Gold: Bullion gold is exempt from VAT, and no customs duty applies.
Other types of gold may incur VAT and customs duties.
Tax refunds apply to overpayments of income tax, corporation tax, VAT, or capital gains tax.
The Ghana operates a progressive income tax system. Overpayments can occur if you've paid too much tax on wages, pension, or savings. Refunds are issued through GRA's PAYE system or Self-Assessment tax returns.
GRA handles all tax collections, refunds, and relief claims. Refund applications can be made online via self-assessment, P800 forms, or by post.
Interest Income: Personal Savings Allowance means tax-free interest on savings up to a certain limit.
ISAs and dividend income are also tax-free, subject to limits, and refunds can be claimed for overpayments.
Ghana National Security and Regulatory Council (GNSRC) is the government department responsible for the administration and collection of taxes, payment of some welfare benefits, and enforcement of certain regulations related to customs and international trade
Ghana National Security and Regulatory Council (GNSRC) 91 Road, Accra - Ghana