Which GRA Tax Type Applies to Your Business?
Complete SikaKasa Guide for Ghanaian Entrepreneurs

One of the most confusing parts of running a business in Ghana is knowing exactly which tax structure applies to your products and services. Many businesses guess, copy another company’s invoice format, or leave it to chance. That is how undercharging tax, overcharging customers, and GRA audit problems begin.

SikaKasa is built to make this easier by using GRA-compliant tax templates. But you still need to know which template is right for your own business. This guide is a clear, mobile-friendly reference for more than 150 common Ghanaian business types and the correct tax template to select inside SikaKasa.

Main GRA Tax Templates Used in SikaKasa

SikaKasa supports the main GRA tax structures you need to be compliant:

• Standard Default structure for most goods and services. Includes NHIL, GETFund Levy, COVID Levy and 15% VAT.
• Hospitality For hotels, restaurants, bars, event venues and tourism. Includes Standard taxes plus the Tourism Levy.
• Telecom For communication services such as bulk SMS, USSD and ISPs. Includes Standard taxes plus Communication Service Tax (CST).
• Financial For taxable financial service fees (not interest or pure transfers).
• VAT Flat Rate (Small Business) For qualifying small retail businesses (3% flat VAT on sales, no input claim).
• Exempt For activities that are VAT-exempt under GRA rules (some health and education services, basic farming, etc.).

If your business does more than one thing (for example: restaurant + retail shop), you may need to separate your products and services into different tax categories in SikaKasa.

Quick Snapshot: When to Use Each Template

• Use Standard if you sell goods or general services (retail, services, manufacturing, creatives).
• Use Hospitality if you prepare food, host guests, rent event venues or run tourism experiences.
• Use Telecom if you run SMS, USSD, ISP, VoIP or telecom-classified digital services.
• Use Financial if you charge service fees for financial products (advisory, management, brokerage).
• Use VAT Flat Rate only if you are a small, strictly retail business that qualifies for GRA’s 3% scheme.
• Use Exempt for core health, formal education and certain farming activities as defined by GRA.

1. Retail Businesses (Standard VAT)

These are mainly product-based businesses with normal VAT obligations. If your retail business is not on the small VAT flat rate scheme, it most likely belongs here.

2. Small Retail Businesses (VAT Flat Rate – 3%)

These are strictly retail businesses that may qualify for the GRA VAT Flat Rate scheme (3%). They do not provide services and do not manufacture product.

3. Hospitality & Tourism

Hospitality businesses add the Tourism Levy to the usual NHIL, GETFund, COVID Levy and VAT. If you prepare food, sell drinks for consumption, host guests, or run tourism activities, you likely fit here.

4. Telecommunications & Communication Services

Telecom services charge Communication Service Tax (CST) in addition to standard VAT components. Only use the Telecom template if your business is actually a communication service provider.

5. Professional Services

Most professional services are taxable and fall under the Standard template. You charge VAT on your service fees, not on exempt interest or pure transfers.

6. Creative & Digital Services

These are not telecom services but creative and digital work that is fully taxable. They almost always use the Standard template.

7. Health & Medical

Many health services are VAT-exempt, while product sales and cosmetic services are taxable. In SikaKasa, you may need separate item categories for exempt and taxable lines.

8. Beauty & Personal Care

Beauty and grooming services are normally taxable and should use the Standard template.

9. Manufacturing & Production

Once you are producing goods, not just reselling, you normally fall into Standard VAT as a manufacturer.

10. Other Key Sectors (Transport, Finance, Education, Events, Agriculture)

Transport & Logistics

Service-based transport and logistics companies normally use the Standard template.

Financial Services

Financial fees are often taxable, while pure interest and some transfers are exempt.

Education & Training

Core formal education is usually VAT exempt; extra training and coaching are typically taxable.

Events & Entertainment

Most event-related services are taxable and use the Standard template, while the venues themselves fall under Hospitality.

Agriculture & Agro-Industry

Basic farming is often exempt, but agro-processing and input retail are taxable.

Final Note

This article is designed to help you choose the correct tax template quickly inside SikaKasa. If your business model is complex or combines several activities, speak to your accountant or GRA Relationship Manager and then mirror that setup clearly in your SikaKasa tax configuration.