VAT Calculator Ghana (15%)

Ghana has no reduced VAT rate: a supply is either standard-rated, zero-rated or exempt. A zero-rated or exempt supply also carries no NHIL or GETFund levy. Zero-rated supplies (Second Schedule, s.36) are exports of goods, supplies to free zone enterprises, the sale of a business as a going concern, export freight and insurance, port and shipping services for transit cargo, and two local-industry items: locally manufactured sanitary towels, and locally manufactured textiles from an approved manufacturer until 31 December 2028. To zero-rate a sale you must keep documentary proof the GRA accepts.

Exempt supplies (First Schedule, s.35) include unprocessed locally grown foodstuffs such as maize, rice, tubers, fish, vegetables, fruit, cocoa beans and shea butter; locally bred livestock and poultry; seeds, fertiliser and other farm inputs; fishing gear; water other than bottled or packaged water; electricity to homes; education; medical services and pharmaceuticals; domestic passenger transport by road, rail and water; petrol, diesel, LPG and kerosene; homes and residential land (except sales by estate developers); financial services other than non-life insurance; salt; and mosquito nets.

Shop price tickets need not each say that VAT is included, as long as a notice saying so is displayed prominently in the premises, including at the tills (VAT Act 2025, s.68(3)). The GRA may approve another display method for a business or a trade.