Reduced VAT / GST rate

Not applicable

Standard VAT / GST rate

4 / 15^[1]

High VAT / GST rate

Not applicable

_______________ 

Note: A taxable supply of immovable property for rental purposes other than for accommodation in a dwelling or in a commercial rental establishment is subject to VAT at a flat rate of 5% of the value of taxable supply. A taxable person who is an estate developer must charge VAT on the supply of immovable property at a flat rate of 5% of the value of taxable supply.

[1] A 6% straight levy on the value of taxable goods and services is added (2.5% National Health Insurance Levy, 2.5% Ghana Education Trust Fund levy and 1% Covid-19 levy). A flat rate of 4% (being 3% Value Added Tax and 1% Covid-19 levy) applies on the value of a taxable supply of goods by a retailer who makes at the end of any period of 12 months, a taxable supply of
between GHS200,000 and GHS500,000. This flat rate does not apply to the supply of any form of power heat, refrigeration or ventilation.

Please note that betting, gaming and other games of chance have been removed out of the scope of VAT. Furthermore, imported textbooks, imported newspapers, architectural plans and similar plans, drawings, scientific and technical works, periodicals, magazines, trade catalogues, price lists, greeting cards, almanacs, calendars, diaries and stationery and other printed matter are no longer exempted from VAT