Summary
Ghana's taxation is governed by a comprehensive legal framework applicable to both individuals and businesses, covering income, VAT and associated levies, excise, customs, and transaction-based taxes. Primary statutes include the Income Tax Act, 2015 (Act 896), the Value Added Tax Act, 2025 (Act 1151), the Excise Duty Act, 2014 (Act 878), the Customs Act, 2015 (Act 891), the Revenue Administration Act, 2016 (Act 915), and the Stamp Duty Act, 2005 (Act 689). Other substantive laws within the regulatory framework can be found below. The official versions of the laws are in English. The government regulating entity is the Ghana Revenue Authority (GRA).
The tax laws are available on the government website.