What the TIN is
The TIN is the number Ghana Revenue Authority (GRA) assigns to a taxpayer in Ghana. It follows you across every tax you deal with: VAT, income tax and withholding. Businesses that pay you will ask for it before they release payment, because they report their suppliers to Ghana Revenue Authority (GRA) by this number.
Who needs one
Everyone: since 2021 the Ghana Card PIN is the TIN for individuals; companies get a TIN when they register with the Office of the Registrar of Companies.
How to register, step by step
- Individuals: your Ghana Card personal ID number is your TIN; there is no separate application.
- Companies: the TIN is issued during registration at the Office of the Registrar of Companies.
- Foreigners without a Ghana Card apply to the GRA with a passport.
- Register on ITAS (etax.gra.gov.gh), the GRA's new platform for filing and paying online.
How to find or check a TIN
Your TIN is your Ghana Card PIN, printed on the card. To check a supplier's TIN or Ghana Card PIN, use the GRA's Verify TIN tool at gra.gov.gh/online-tools/verify-tin.
Documents, cost and how long it takes
Getting a TIN costs nothing. For an individual, the documents are the ones the National Identification Authority (NIA) asks for when issuing the Ghana Card, at an NIA centre or an NIA desk in a GRA office. You need your birth certificate, Ghanaian passport or certificate of acquired citizenship, plus your parents' and spouse's details and your digital address. Foreign residents apply for a non-citizen Ghana Card. A company, partnership or business name gets its organisational TIN only after it is registered at the company registry, from the GRA TIN Centre that sits in the same building. A body that does not register there, such as a cooperative, trust or foreign mission, takes a completed Organisational TIN form and an introductory letter to any Taxpayer Service Centre and is told by SMS when the certificate is ready. Under section 13 of the Revenue Administration Act, 2016 (Act 915), the GRA may issue the number within 21 days of the application and must give written reasons within 21 days if it refuses. Each person or business may hold only one TIN, and it cannot be transferred.