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Application of VAT/NHIL Rates
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It has come to the attention of the Ghana Revenue Authority (GRA) that some manufacturers and service providers are wrongly charging VAT/NHIL at 3% instead of 17.5%.  For the avoidance of doubt, the Commissioner-General of the Ghana Revenue Authority (GRA) wishes to clarify that VAT/NHIL rates are applicable as follows:

Category            VAT/NHIL Rates To Be Charged
Services                               17.5%
Manufacturing                       17.5%
Wholesalers                            3%
Retailers                                 3%

All service providers, wholesalers, retailers and manufacturers are to take note and apply the rates accordingly.

                                                                            COMMISSIONER-GENERAL