Ghana - Overview and introduction

Ghana - Overview and introduction

Taxation of international executives

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This document sets out the general tax regime in relation to international executives in Ghana.  It therefore gives insight into the Ghana Tax Law requirements in relation to employment and other related taxes.

Under the Income Tax Act 2015, (Act 896)), income tax is payable for each year of assessment by a person who has chargeable income for the year and a person who receives a final withholding payment during the year In relation to employment, a person is taxed on all gains or profits from that employment, unless the gain or profit is specifically exempt.  Any amount, benefit or allowance is a gain or profit from the employment if it is provided:

  • By the employer, a third party under an arrangement with the employer or an associate of the employer;
  • To an employee or an associate of an employee; and
  • In respect of past, present or prospective employment.

International Executives who exercise employment in Ghana will be subject to tax on all benefits that shall be attributable to them as a result of the exercise of the employment irrespective of who pays them or where they are paid from. 

Taxes on employment income are administered through the Pay-As-You-Earn system.  By this, the employer is required to withhold tax on the gains or profits attributable to the employee and pay same to the Ghana Revenue Authority on monthly basis. 

There is also a requirement for making social security contributionsThe National Pensions Regulatory Authority (NPRA) has directed that the total expatriate social security contributions be paid to privately managed mandatory pension fund. 

Contrary to the NPRA’s position, there has been a recent gazette of the National Pensions (Amendment) Act 2014 (Act 883) which directs expatriates to make their contributions to the Social Security and National Insurance Trust (Tier 1 Scheme). 

© 2016 KPMG a partnerships established under Ghanaian law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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