Free Tool

GRA Tax Calculator

VAT Act 2025 (Act 1151) - Effective January 1, 2026
VAT: 15% | NHIL: 2.5% | GETFund: 2.5% | Total Effective Rate: 20%

Calculate your tax breakdown instantly. Understand VAT, NHIL, GETFund and other levies for your business in Ghana.

Calculate Your Tax
Choose the option that best matches your business
This can be an invoice amount or sale value
Only change if your accountant has confirmed a different tax structure
Tax Breakdown
Waiting for inputs

Select your business type and enter an amount to see your tax breakdown.

Important Notice

📄 Official GRA Administrative Guidelines: Download VAT Guidelines PDF (Act 1151) | GRA Press Release

This calculator uses official GRA tax rates from gra.gov.gh based on Value Added Tax Act, 2025 (Act 1151) - effective January 1, 2026. Calculations are for illustration and planning purposes only. Actual tax obligations depend on your official GRA registration, business classification and current tax laws. Always confirm with your accountant or GRA officer before making final tax decisions.

GRA Contact: 0800 900 110

New VAT System (Effective January 1, 2026)
Under VAT Act 2025 (Act 1151) per GRA Administrative Guidelines, the tax structure is:
VAT
15%
NHIL
2.5%
GETFund
2.5%
Total Effective Rate: 20% - Customers pay 15% VAT + 2.5% NHIL + 2.5% GETFund = 20% total. Businesses can claim NHIL and GETFund as input tax credits (per Section 6.0 of GRA Guidelines).
Sector-Specific Adjustments
Some sectors require an extra charge to be added to cost to form the taxable value before computing VAT & levies (e.g., CST per Section 15.3):
Tourism Levy
1.0% (Hospitality) - charged separately
CST
9.0% (Telecom)
VAT Calculation
Standard Businesses: Taxable Value (Cost) × 15% = VAT (plus GETFund/NHIL 5% on the same taxable value)
Hospitality: VAT is 15% of taxable value (cost). Tourism Levy is charged separately.
Telecom: Taxable Value (Cost + CST) × 15% = VAT (plus GETFund/NHIL 5% on the same taxable value)
COVID-19 Levy has been abolished. Flat Rate Scheme has been abolished.
Example: GHS 1,000 with Standard Template (New System)
Base Amount: GHS 1,000.00
GETFund/NHIL (5.0%): 1,000 × 5% = GHS 50.00
VAT (15%): 1,000 × 15% = GHS 150.00
Total Tax: GHS 200.00
Final Amount: GHS 1,200.00
Note: GETFund/NHIL (5% = 2.5% + 2.5%) and VAT (15%) are shown separately per GRA Guidelines Section 6.0. Businesses can claim GETFund and NHIL as input tax credits.
Note: Under VAT Act 2025 (Act 1151) per GRA Administrative Guidelines, effective January 1, 2026: VAT rate is 15% (Section 5.0 & 6.0). GETFund (2.5%) and NHIL (2.5%) are separate levies applied on the same taxable value as VAT (Section 6.0 NB). Where applicable (e.g., CST), the adjustment is added to cost to arrive at the taxable value before charging VAT and levies (Section 15.3). Tourism Levy is charged separately and does not form part of the VAT taxable value. COVID-19 Levy has been abolished. Flat Rate Scheme has been abolished.

Ready to Create Professional Tax-Compliant Invoices?

Use SikaKasa to automatically generate GRA-compliant invoices with accurate tax calculations. Save time, stay compliant, and manage your entire business in one place.

📄

Auto Tax
Calculations

🧾

GRA-Compliant
Invoices

💰

Mobile Money
Integration

📊

Financial
Reports
Create Invoice Now
📚
Learn About Taxes

Understand Ghana's tax system and stay compliant with GRA regulations.

Visit GRA FAQs
🎓
Tax Registration

Register your business with GRA and get your TIN number to start operating legally.

Register Now
✅
VAT Eligibility Checker

Check if you need to register for VAT based on your business type and income.

🧮
GRA VAT Calculator

Use GRA's official VAT calculator to verify your calculations and submissions.

Open Calculator
Old System (Before Jan 2026)
  • Effective total tax rate: varies by sector (some sectors add CST to cost to form taxable value)
  • NHIL (2.5%) - separate pre-VAT levy
  • GETFund (2.5%) - separate pre-VAT levy
  • COVID-19 Health Recovery Levy (1%)
  • VAT Flat Rate Scheme (3%) available
  • Taxable value may include sector adjustments (e.g., CST) before VAT & levies
New System (From Jan 2026)
  • VAT rate: 15% (per GRA Guidelines Section 5.0 & 6.0)
  • NHIL (2.5%) & GETFund (2.5%) are separate levies
  • Total effective rate: 20% (15% VAT + 2.5% NHIL + 2.5% GETFund)
  • NHIL & GETFund can be claimed as input tax credits
  • COVID-19 Levy abolished
  • Flat Rate Scheme abolished
Key Benefits:
✓ Clearer Breakdown: VAT (15%) is shown separately from GETFund/NHIL (5%)
✓ Simplified System: Unified VAT structure, easier to understand
✓ Business Benefits: NHIL & GETFund can be claimed as input tax credits
✓ Higher Threshold: VAT registration threshold increased to GH¢750,000
Note: Communication Service Tax (9%) still applies for its sector and may be added to cost to form the taxable value before VAT & levies (see Section 15.3). Tourism Levy is charged separately and does not form part of the VAT taxable value. Based on Value Added Tax Act, 2025 (Act 1151) and GRA Administrative Guidelines - Effective January 1, 2026.

📄 Official GRA Administrative Guidelines:

Download VAT Guidelines PDF GRA Press Release