PAYE Calculator Ghana 2026 (GRA rates)
Enter a monthly or annual gross salary in GHS and see the income tax, the take-home pay and how each band applies under the 2026 rates.
- Free
- No sign-up
- Nothing uploaded
- Updated for 2026
- Last reviewed October 2026
- Reviewed by the Owoode team
- GH₵ GHS
- VAT 15%
- TIN
- A4
- English
Rates: 2026. Annual bands of the Income Tax (Amendment) Act, 2026 (Act 1178), in force from 1 September 2026; the first GH₵7,056 a year is tax free. Employee SSNIT contribution of 5.5% is deducted before tax, capped at GH₵3,795 a month because insurable earnings are capped at GH₵69,000 for 2026.
Monthly take-home pay
GH₵1,037.24
GH₵74.08 tax deducted · 6.3% effective rate · 16.54% marginal rate · GH₵12,446.87 a year
- Monthly take-home payGH₵1,037.2488.2%
- TaxGH₵74.086.3%
- SSNIT (5.5%)GH₵64.685.5%
- Gross annual income
- GH₵14,112.00
- Less SSNIT (5.5%)
- (GH₵776.16)
- Taxable income
- GH₵13,335.84
- Annual income tax
- GH₵888.97
- Monthly income tax
- GH₵74.08
How the bands apply
| Band | Taxed | Rate | Tax |
|---|---|---|---|
| First GH₵7,056.00 | GH₵7,056.00 | 0% | GH₵0.00 |
| Next GH₵960.00 | GH₵960.00 | 5% | GH₵48.00 |
| Next GH₵1,200.00 | GH₵1,200.00 | 10% | GH₵120.00 |
| Next GH₵34,800.00 | GH₵4,119.84 | 17.5% | GH₵720.97 |
Source: GRA notice on the Income Tax (Amendment) Act, 2026 (Act 1178), effective 1 September 2026; SSNIT public notice of 13 January 2026.
How employee tax is withheld
PAYE is withheld every month using the monthly bands. Since 1 September 2026 these are the bands of the Income Tax (Amendment) Act, 2026 (Act 1178): the first GH₵588 a month is tax free, and income above GH₵50,000 a month is taxed at 35%. Before applying the bands, the employer takes out the employee's 5.5% SSNIT contribution, provident fund contributions up to 16.5% of basic salary, and mortgage interest on one home. Cash allowances such as rent, transport and risk allowances count as salary, and benefits in kind such as a car, fuel or housing are added at the values set in the Fourth Schedule of Act 896.
Bonuses are taxed at a flat 5% up to 15% of annual basic salary; anything above that is added to pay and taxed at the normal rates. Overtime for junior staff earning no more than GH₵18,000 a year is taxed at 5% up to half of monthly basic salary and 10% above that. Casual workers paid daily are taxed at a flat 5%, and non-residents at 25%.
Employees can claim personal reliefs on a GRA form: GH₵1,200 a year for marriage or responsibility, GH₵600 for each child in school (up to three children), GH₵1,500 for those aged 60 or over, GH₵1,000 for each dependent relative aged 60 or over (up to two), GH₵2,000 for professional or vocational training, and 25% of employment income for a person with a disability. The employer files the monthly PAYE return (form DT 107 with its DT 107A schedule) and pays the tax by the 15th of the following month.