Withholding Tax Calculator

Calculate Ghana WHT for 14 payment categories

Resident Rate
5%
Non-Resident Rate
20%
Applicable Rate Goods and Services
5%
Gross Payment
GHS 0.00
WHT Deduction
GHS 0.00
Net to Recipient
GHS 0.00
Gross Payment GHS 0.00
- WHT @ 5% GHS 0.00
= Net Payment GHS 0.00
15 Feb
Remittance Deadline
WHT must be remitted to GRA by the 15th of the following month
Resident Rate Applied
Category Resident Non-Resident
Goods and Services 5% 20%
Rent (Residential/Commercial) 8% 8%
Interest 8% 8%
Dividends 8% 8%
Royalties 15% 15%
Management and Technical Fees 10% 20%
Directors Fees 20% 20%
Commissions 10% 10%
Endorsement Fees 10% 15%
Lottery/Betting Winnings 5% 5%
Consultancy Services 10% 20%
Insurance Premiums 5% 5%
Reinsurance Premiums 5% 5%
Natural Resource Payments 15% 15%

Understanding Ghana Withholding Tax

Withholding Tax (WHT) is a mechanism where the payer of certain income deducts tax at source and remits it to the Ghana Revenue Authority (GRA) on behalf of the recipient. This ensures tax collection at the point of payment.

Who Must Withhold?

Any person or entity making a payment that falls under a WHT category must deduct and remit the tax. This includes businesses, government agencies, and individuals making qualifying payments.

Compliance Requirements

  1. Deduct at Source Calculate and withhold the appropriate percentage from the gross payment
  2. Issue Certificate Provide the recipient with a WHT certificate showing the amount withheld
  3. Remit to GRA Submit the withheld tax to GRA by the 15th of the following month
  4. File Returns Submit monthly WHT returns with supporting documentation

Resident vs. Non-Resident

Residency status significantly affects WHT rates. A tax resident is someone who resides in Ghana for at least 183 days in a 12-month period, or has a permanent home in Ghana. Non-residents often face higher rates on certain payments.

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Stay compliant with GRA

Avoid WHT Penalties and Ensure Proper Documentation

Withholding tax errors can lead to penalties and supplier disputes. We help businesses apply correct rates, issue proper WHT certificates, file timely returns, and maintain documentation that stands up to GRA audits.

Get WHT Compliance Help Tax Filing Services