The Commissioner-General of the Ghana Revenue Authority wishes to remind the following entities that when they pay any money as rent for any residential or commercial premises, they are obliged to withhold 8% in the case of RESIDENTIAL PREMISES and 15% in respect of COMMERCIAL PREMISES of the gross rent paid to Landlords/landladies as rent tax and pay same to any office of the Domestic Tax Revenue Division (DTRD) of GRA by the 15th of the subsequent month.

The entities are:

  1. Companies
  2. Financial Institutions
  3. Partnerships
  4. Educational Institutions
  5. Medical establishments
  6. Public Boards and Corporations
  7. Ministries
  8. Departments of Ministries
  9. Government Agencies
  10. Co-operative Societies
  11. Diplomatic Missions
  12. Consular Offices
  13. International Organizations
  14. Non-Governmental Organizations

Contact Us

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Tel: +233- (0) 302 904545


Tel 2: +233- (0) 302 904546








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