Self-employed people and companies file annual returns; employees on PAYE with no other income are generally not required to file.
Tax year and deadline
The tax year is the calendar year and returns are due within four months of year end, by 30 April.
Penalties for filing or paying late
A late annual income tax return costs a penalty of 500 currency points plus 10 currency points for each day it remains outstanding (Revenue Administration Act, 2016, Act 915, s.73). At GH₵1 per currency point that is GH₵500 plus GH₵10 a day. If the return is still missing four months after the penalty is imposed, the Commissioner-General may also prosecute you. A return filed after the deadline does not override an assessment the GRA has already made in the meantime (s.31). Unpaid tax carries interest for every month or part of a month it is outstanding, at 125% of the Bank of Ghana monetary policy rate, compounded monthly (s.71). A taxpayer whose provisional estimate turns out to be below 90% of the correct tax pays interest at the same rate on the shortfall in its instalments (s.70). Not paying tax by the due date is also a criminal offence, carrying a fine of 200 to 1,000 penalty units or up to a year in prison where more than 2,000 currency points is unpaid.
Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Ghana Revenue Authority (GRA) before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Ghana Revenue Authority (GRA).