Ghana: Revised Personal Income Tax (PAYE) Rates – 1st September 2026

The Ghana Revenue Authority (GRA), Domestic Tax Revenue Division, has announced that, following the passage of the Income Tax (Amendment) Act, 2026 (Act 1178) amending the Income Tax Act, 2015 (Act 896), the rates of income tax applicable to individuals have been revised. The effective date of implementation is 1st September 2026.

What has changed

The graduated rates of income tax for resident individuals (PAYE) have been revised on both the monthly and annual bases, as set out in the tables below. The first (0%) chargeable-income band has been increased to GH¢588.00 per month (GH¢7,056.00 per year), from GH¢490.00 per month (GH¢5,880.00 per year) under the previously applicable rates. The top marginal rate remains 35%, applying to monthly chargeable income exceeding GH¢50,000.00 (annual chargeable income exceeding GH¢600,000.00).

Revised monthly rates – Year of Assessment 2026

Revised annual rates – Year of Assessment 2026

Effective date

1 September 2026.

References

Ghana Revenue Authority – Amendments: Income Tax Act, 2026 (Act 1178): https://gra.gov.gh/wp-content/uploads/2026/09/Amendments-To-The-Income-Tax-2015-Act-896_Updated-1.pdf

Ghana Revenue Authority – Pay As You Earn (PAYE), previously applicable rates: https://gra.gov.gh/domestic-tax/tax-types/paye/

Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change.

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Revised Personal Income Tax (PAYE) Rates - 1st September 2026

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