Ghana - Special considerations for short-term assignments

Ghana - Special considerations

Taxation of international executives

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For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?


Payroll considerations

Are there special payroll considerations for short-term assignments?

No special payroll tax considerations exist in Ghana for short term assignments in general.  However, some Double Taxation Agreements (DTA) exempt short term assignees from tax in Ghana when the conditions outlined in the DTA are met.

Taxable income

What income will be taxed during short-term assignments?

Short term assignments that will span for less than 183 days will be taxed under the tax non-resident rule where all incomes accrued in or derived from employment in Ghana are duly subject to tax.

On the other hand, where the short term assignment spans for more than 183 days, then taxes will be based on the residency rule in which all incomes that have Ghanaian source  will be subject to tax.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Ghana?



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