Tax rate by region Ghana

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The information provided on this page is intended for general informative purposes only. It should not be interpreted as tax advice, nor is it meant to be. For advice on your particular tax responsibilities, consult with an experienced tax expert. PayPro Global does not assume any responsibility for any action taken or not taken based on the information presented here.

Understanding SaaS VAT Compliance in Ghana

In Ghana, SaaS (Software as a Service) sales are subject to the standard VAT (Value Added Tax) rate of 15%. This tax applies to both locally supplied and imported SaaS services. Businesses must be aware of various compliance requirements associated with SaaS VAT in Ghana. 

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Ghana

Ghana implemented a VAT system in 1998 to enhance revenue generation and support economic development.

Official government link: Ghana Revenue Authority

15%

E-products and services VAT/Sales tax rate

Reduced tax rate product categories

No specific reduced tax rates for digital goods and services

Exempted product categories

Educational services and related materials.

Tax ID validation required

Yes

When do you have to register

As soon as taxable activities commence in Ghana

Online registration possible

Yes (link)

Local representative needed

Not required

Registration procedure

Obtain a Taxpayer Identification Number (TIN).
Fill out the VAT registration form.
Attach copies of business registration documents.
Submit registration forms at the nearest Domestic Tax Revenue Division office

List of digital and electronic services liable for tax

Website supply and hosting.
Distance maintenance of programs and equipment.
Images, text, and information.
Music and games, including gambling games.
Political, cultural, artistic, sporting, scientific, and entertainment broadcasts and events.
Distance teaching

Penalties

Failing to register
Incorrectly declaring VAT
Submitting returns late
Late payments

Registration threshold

No threshold

Filing interval

Monthly

Filing deadline

In the last working day of the following month

E-invoicing requirements

Yes

Record keeping

Type of documents: Invoices, Receipts, Contracts, Financial Statements, Tax Returns, Payroll Records and Bank Statements.

Interval to keep them: Records must be kept for at least 6 years, after this period records can be erased with the written permission of the Commissioner General.

How-To Guides: Ghana SaaS VAT

Step: 1 Threshold

Effective January 1, 2014, Ghana requires non-resident vendors of digital services to customers (B2Cand B2B) in Ghana to register for and collect VAT.

 

In 2026, the registration threshold for service providers (including SaaS/Digital Services) is Zero (GHS 0). Mandatory registration is required as soon as taxable activities commence in Ghana. For non-resident goods suppliers, the threshold remains GHS 750,000.

Step: 2 Business Registration

Non-resident SaaS providers must register via the GRA Digital Services Portal. Physical presence is not required, but the business must provide incorporation details and appoint a contact person.

Step: 3 TIN/VAT Number

A Taxpayer Identification Number (TIN) and a VAT Certificate are issued electronically by the Ghana Revenue Authority (GRA) upon successful registration

Step: 1 Standard VAT Rate

Total effective tax rate is 20%. This consists of:

• VAT: 15%

• NHIL: 2.5%

• GETFund: 2.5%

 

(Note: The 1% COVID-19 Levy was abolished effective Jan 1, 2026).

Step: 2 VAT Formula

To calculate your tax amount, use this formula:

 

Tax Amount = Net Price x 20%

(Note: Under 2026 rules, levies and VAT are calculated on the same base price and are no longer cascading.)

Step: 3 Reverse Charge (B2B)

Generally, non-resident digital service providers registered under the Electronic Service Scheme are required to charge and collect VAT on both B2B and B2C transactions. The traditional Reverse Charge (Imported Services) is typically bypassed for registered ESS providers.

Step: 1 Selling B2C

Provider must charge 20% total tax at the point of sale and issue an electronic tax invoice/receipt.

Step: 2 Selling B2B

Provider must charge 20% total tax. B2B buyers can claim the VAT, NHIL, and GETFund as input tax deductions if they are VAT-registered in Ghana.

Step: 3 Invoice Requirements

Under the 2026 E-VAT Mandate, invoices must be issued through the GRA’s Virtual Sales Data Controller (VSDC). Mandatory fields:

• Supplier & Buyer Name/Address
• Supplier TIN
• Buyer TIN (for B2B)
• Unique Invoice Number
• QR Code & Digital Signature (from VSDC system)
• Breakdown of VAT, NHIL, and GETFund.

Step: 1 Filing Interval

Taxes are filed monthly.

Step: 2 Filing Deadline

Taxes should be filed on the last working day of the month following the reporting period (e.g., January return is due by the last day of February).

Step: 3 Submission

Returns must be filed via the GRA Digital Services Portal (ecommerce.gra.gov.gh). Payments are made in GHS (or converted USD) via the ghana.gov.gh payment gateway or SWIFT transfer.

Step: 4 Record Keeping

Records (invoices, receipts, contracts) must be maintained for at least 6 years.

 

PayPro Global Solution: Simplified Registration & Fiscal Representation

Navigating Ghana’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Learn more about our MoR services.

FAQ

Overwhelmed by SaaS sales tax compliance?

Our team of SaaS tax experts is here to help. Contact us today for a free consultation. 

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