VAT from 2026
The VAT Act, 2025 changed the rate, the threshold and the flat rate scheme from 1 January 2026.
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📌What you need to know
- NHIL and GETFund levy paid on your purchases can now be claimed back as input tax, like VAT.
- To find the tax inside a VAT-inclusive price at 20%, divide by 6: a GH¢120 sale contains GH¢20 of VAT and levies.
- Registered businesses must issue VAT invoices through GRA's E-VAT system or an approved device or software.
- A return is due every month even when no VAT is payable.
- Retailers who were on the flat rate scheme had to move to the standard scheme — check your registration if you have not.
In Ghana: the numbersChecked 14 October 2026
Total rate20% (VAT 15% + NHIL 2.5% + GETFund 2.5%)
COVID-19 levyAbolished
Threshold — goodsGH¢750,000 a year
Threshold — servicesNone: register when you start
Return dueLast working day of next month
Since1 January 2026
⚠️Common mistakes
Still charging the old 21.9% or the 1% COVID levy on receipts.
Skipping a month's return because there were few sales.
Pricing a VAT-able item without working out the 20% inside the shelf price.
💡
Tip. Set your tax rates in your till once, correctly, so every receipt carries the right VAT.
Do it in DatanaDatana handles this part for you.
Set up your taxes →