gra.gov.gh Open in urlscan Pro
197.253.67.105  Public Scan

Submitted URL: http://www.gra.gov.gh/
Effective URL: https://gra.gov.gh/
Submission: On July 27 via api from IE — Scanned from DE

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Text Content

 * Home
 * Domestic Tax
 * Customs
 * TIN
 * E-Services
 * Tax Tools
 * Downloads
 * News
 * FAQs

Domestic Tax
 * File and Pay Taxes
 * Taxpayer Segments
 * Individual Tax Types
 * Business Tax Types
 * Other Tax Info

File and Pay Taxes
 * E-Commerce
 * Corporate Income Tax
 * Personal Income Tax
 * VAT – Standard Rate (12.5%)
 * NHIL/GETFund
 * VAT – Flat Rate (3%)
 * Communication Service Tax
 * Direct Payment
 * Existing Tax Filed

E-Commerce
 * Digital Services Registration for Non-Resident
 * E-Commerce Filing

Taxpayer Segments
 * Large Taxpayer Office
 * Area Offices
 * Taxpayer Service Centres
 * All GRA Offices

Individual Tax Types
 * Pay As You Earn (PAYE)
 * Personal Income Tax (PIT)
 * Vehicle Income Tax (VIT)
 * Rent Income Tax
 * Tax Stamp
 * Gift Tax
 * Capital Gains Tax
 * Stamp Duty
 * Income Tax Exemptions

Business Tax Types
 * Value Added Tax
 * Corporate Income Tax (CIT)
 * Withholding Tax (WHT)
 * Rent Tax
 * Communications Service Tax (CST)
 * Excise Tax Stamp
 * Excise Duty
 * Stamp Duty
 * Mineral Royalties Tax
 * Business Tax Exemptions

Value Added Tax
 * VAT Standard
 * VAT Flat Rate
 * Upfront Payment
 * VAT Withholding
 * Retail Scheme
 * VAT on Imports and Exports
 * VAT Exemptions

Other Tax Info
 * Exchange of Information
 * Personal Tax Relief
 * Returns
 * Taxpayer Rights and Obligations
 * Refunds
 * Capital Allowance
 * Tax Offences and Penalties
 * Tax Clearance Certificate
 * Transfer Pricing
 * Acts
 * Practice Notes
 * Tax Terminologies
 * Announcement

Customs
 * Pay Your Duty
 * Customs Code
 * Customs Procedure
 * Other Customs Information

Pay Your Duty
 * Customs Declaration

Customs Code
 * Integrated Customs Management System (ICUMS)
 * Harmonized System Code

Customs Procedure
 * Importers
 * Exporters
 * Passengers’ Obligations at Customs
 * Suspense Regimes

Importers
 * Import Procedures
 * Vehicle Importation
 * Import Duty Refund
 * Importing through the Post Office
 * Import Prohibitions and Restrictions
 * Customs Tariffs and Levies

Exporters
 * Export Procedures
 * Export Prohibitions and Restrictions

Suspense Regimes
 * Customs Warehousing
 * Transit Unit
 * Free Zones
 * Temporary Admission/Importation

Other Customs Information
 * Customs Agents
 * Customs Collections
 * Port Operations
 * Preventive
 * Post Clearance Audit

Port Operations
 * Customs Laboratory
 * Customs Technical Service Bureau

TIN
 * Verify TIN
 * Update TIN
 * Digital Services Registration for Non-Resident

E-Services
 * E-VAT
 * E-Auction
 * E-TCC
 * E-Commerce
 * E-Levy
 * File and Pay Taxes

Tax Tools
 * Tax Calculators
 * VAT Withholding
 * Tax Calendar
 * Tax Stamp Authenticator
 * BoG Exchange Rates

Tax Calculators
 * Used Vehicle Duty Calculator
 * General Goods Duty Calculator
 * Value Added Tax
 * Communications Service Tax

Downloads
 * Service Charter
 * Forms
 * Acts
 * Practice Notes
 * Revenue Bulletin
 * Tax Publications
 * Double Taxation Agreements
 * Tax Type Registration
 * Pay-In Slip
 * Withholding Tax Guide-Codes & Rates

FAQs
 * E-Levy
 * Taxpayers’ Portal & App
 * Domestic Tax
 * Customs
 * TIN


Head OfficeHead OfficeCustoms Head QuartersView More GP-GPS GA-144-3422 020 926
7049 GP-GPS GA-144-3422 +233 322029600 See TSC offices and Area offices
About Us    Contact Us    Careers

Integrity
Fairness
Service
File & Pay taxes
 * Home
 * Domestic Tax
   File and Pay Taxes
    * E-Commerce
      * Digital Services Registration for Non-Resident
      * E-Commerce Filing
    * Corporate Income Tax
    * Personal Income Tax
    * VAT – Standard Rate (12.5%)
    * NHIL/GETFund
    * VAT – Flat Rate (3%)
    * Communication Service Tax
    * Direct Payment
    * Existing Tax Filed
   
   Taxpayer Segments
    * Large Taxpayer Office
    * Area Offices
    * Taxpayer Service Centres
    * All GRA Offices
   
   Individual Tax Types
    * Pay As You Earn (PAYE)
    * Personal Income Tax (PIT)
    * Vehicle Income Tax (VIT)
    * Rent Income Tax
    * Tax Stamp
    * Gift Tax
    * Capital Gains Tax
    * Stamp Duty
    * Income Tax Exemptions
   
   Business Tax Types
    * Value Added Tax
      * VAT Standard
      * VAT Flat Rate
      * Upfront Payment
      * VAT Withholding
      * Retail Scheme
      * VAT on Imports and Exports
      * VAT Exemptions
    * Corporate Income Tax (CIT)
    * Withholding Tax (WHT)
    * Rent Tax
    * Communications Service Tax (CST)
    * Excise Tax Stamp
    * Excise Duty
    * Stamp Duty
    * Mineral Royalties Tax
    * Business Tax Exemptions
   
   Other Tax Info
    * Exchange of Information
    * Personal Tax Relief
    * Returns
    * Taxpayer Rights and Obligations
    * Refunds
    * Capital Allowance
    * Tax Offences and Penalties
    * Tax Clearance Certificate
    * Transfer Pricing
    * Acts
    * Practice Notes
    * Tax Terminologies
    * Announcement

 * Customs
   Pay Your Duty
    * Customs Declaration
   
   Customs Code
    * Integrated Customs Management System (ICUMS)
    * Harmonized System Code
   
   Customs Procedure
    * Importers
      * Import Procedures
      * Vehicle Importation
      * Import Duty Refund
      * Importing through the Post Office
      * Import Prohibitions and Restrictions
      * Customs Tariffs and Levies
    * Exporters
      * Export Procedures
      * Export Prohibitions and Restrictions
    * Passengers’ Obligations at Customs
    * Suspense Regimes
      * Customs Warehousing
      * Transit Unit
      * Free Zones
      * Temporary Admission/Importation
   
   Other Customs Information
    * Customs Agents
    * Customs Collections
    * Port Operations
      * Customs Laboratory
      * Customs Technical Service Bureau
    * Preventive
    * Post Clearance Audit

 * TIN
   * Verify TIN
   * Update TIN
   * Digital Services Registration for Non-Resident
 * E-Services
   * E-VAT
   * E-Auction
   * E-TCC
   * E-Commerce
   * E-Levy
   * File and Pay Taxes
 * Tax Tools
   * Tax Calculators
     * Used Vehicle Duty Calculator
     * General Goods Duty Calculator
     * Value Added Tax
     * Communications Service Tax
   * VAT Withholding
   * Tax Calendar
   * Tax Stamp Authenticator
   * BoG Exchange Rates
 * Downloads
   * Service Charter
   * Forms
   * Acts
   * Practice Notes
   * Revenue Bulletin
   * Tax Publications
   * Double Taxation Agreements
   * Tax Type Registration
   * Pay-In Slip
   * Withholding Tax Guide-Codes & Rates
 * News
 * FAQs
   * E-Levy
   * Taxpayers’ Portal & App
   * Domestic Tax
   * Customs
   * TIN




HELPING YOU FIND


TAX INFORMATION & SERVICES

I would like to Select Service Penalty & Interest Waivers File and Pay my Taxes
Update TIN Verify my TIN Calculate my Taxes E-Commerce Get started
Select a service



Register & File Register and File as a Non-resident E-commerce Provider Register
& File Register and File as a Non-resident E-commerce Provider



PROPERTY RATE - VALUATION LIST

CLICK HERE TO VIEW

Valuation List



OUR TAX TYPES

What you need to know


 * WITHHOLDING TAX
   
   It is a tax which is deducted at source by a withholding agent (a person
   required to deduct tax) when making payment to another person and accounted
   for later to the GRA.
   Read More


 * CORPORATE INCOME TAX
   
   It is a tax charged on a company’s total income sources at the end of the
   company’s accounting income year.
   Read More


 * MINERAL ROYALTIES TAX
   
   Minerals and mining operations Tax (Mineral Royalty) is imposed on income of
   a person engaged in mineral operations. A person’s income from separate
   mineral operations are taxed separately.
   Read More


 * GIFT TAX
   
   Tax on gifts received by an individual if that gift is not in respect of
   business or employment. Gift tax is paid by the recipient of the gift to the
   Authority within 21 days of receipt.
   Read More


 * VEHICLE INCOME TAX
   
   This is a tax collected from commercial vehicle operators on quarterly basis.
   The vehicles are categorized according to passenger capacity and type of
   operation.
   Read More


 * RENT TAX
   
   Rent income is accrues to someone as a result of the letting or leasing a
   property to another person. Rent income is referred to as Rent Tax and paid
   within 30 days the rent income is received.
   Read More

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View All Tax Types


ONLINE TOOLS


TAX CALCULATORS

This calculator helps you to compute your tax liability on input of your taxable
income.


TAX CALENDAR

View calendar for payment of taxes and submission of relevant returns.


FILE AND MAKE PAYMENTS

This online service allows you to file and make payments for all tax types.


VERIFY TIN

Enter a Taxpayer Identification Number for verification online.


TAX STAMP AUTHENTICATOR

For the verification of authenticity of Excise Tax Stamp on excisable products
sold in wholesale and retail shops in Ghana.


VIEW MORE

Access all online tools available.


ELECTRONIC TRANSFER LEVY ACT, 2022 ACT 1075

Download

VIDEO ADVERT ON


FILING RETURNS AND PAYING TAXES ONLINE

In our bid to move towards a more digitalized economy, the GRA has now made it
possible for taxpayers to file returns and pay taxes online with ease. 

This video explores the difference between the old way and modern way of doing
things. 

It highlights the inconveniences faced in filing manually with long wait times
at tax offices and the bother of interrupting your busy schedules to file your
returns and pay taxes at your Taxpayer Service Centre. 

It then juxtaposes these against the new and improved service of GRA online
filing your returns at taxpayersportal.com and paying via ghana.gov.


FILE YOUR TAX RETURNS EASILY ONLINE THROUGH THE
GRA TAXPAYERS’ APP OR PORTAL

You can now file your tax returns easily online through the  GRA Taxpayers’
Portal which can be found at https://taxpayersportal.com/ or download the app
easily via the links below:

Android App and iOS App

To register on the Portal or App, you will need your                      TIN
/GhanaCard PIN and your contact number already registered with the GRA.

File and Pay

 * 

“

“All Large Taxpayers will be required to file taxes electronically beginning
April 1, 2022. Selected medium-sized enterprises and all High-Net-Worth
Individuals will be required to file taxes electronically beginning June 1,
2022. Requests for Tax Clearance Certificates (TCCs) will be automated and made
readily available. You will need a TCC in order to access government services.”

Commissioner GeneralMr. Ammishaddai Owusu - Amoah


TOP STORIES


 * SCAM ALERT – IMPOSTERS ON TAX RE-REGISTRATION EXERCISE
   
   the Authority has NOT ENGAGED or contracted any individual, company or group
   of persons to carry out any special re-registration exercise...
   
   Read More
   
   no comments


 * DISCLAIMER – MS. PRISCILLA ABOAGYE
   
   She is therefore not authorized to transact any business for and on behalf of
   the Authority. Anyone who transacts any business...
   
   Read More
   
   no comments


 * SUBMISSION OF SELF ASSESSMENT ESTIMATES
   
   The Commissioner-General is hereby serving notice to all businesses whose
   financial reporting calendar year ends on 31st December and have not...
   
   Read More
   
   no comments


 * AMENDMENTS OF TAX LAWS
   
   The effective date of implementation of all amendments is January 1, 2023.
   The general public, particularly VAT Registered persons, Employers,
   Accountants,...
   
   Read More
   no comments


 * NOTICE OF VALUATION
   
   The owner or anyone having interest in any rateable premises is entitled to
   inspect the Valuation List and take copies thereof...
   
   Read More
   
   no comments

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TAXPAYERS’ TESTIMONIALS



 * “I heard the Ghana Card PIN is what we will be using as TIN from now but I
   didn’t have one so I went to the Adabraka Taxpayer Service Centre where I pay
   my taxes and right there, I was registered for my Ghana card.
   No stress, it’s completely free!”
   
   “
   Adwoa B. Akyere
   (TRADER, ADABRAKA MARKET)

 * “Now, I file and pay PIT online. All I need to do is to log in from my phone
   at gra.gov.gh and in about 20 minutes I’m done. It is now easier and saves me
   time and money. Thank you, GRA. “
   
   “
   Sumaila Awudu
   (SMALL BUSINESS OWNER, ABEKA)

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P. O. Box 2202, Accra-Ghana



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(+233)20 063 1664

(+233)55 299 0000

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