Vehicle Income Tax (VIT)

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GRA⋅Domestic Tax⋅Tax Types⋅Vehicle Income Tax (VIT)

It is a tax designed to be collected from commercial transport operators on a quarterly basis.

Due dates for payment of VIT are:

15^th January

15^th April

15^th July and

15^th October

It is categorized based on the tonnage and number of passengers.
It is obligatory for all commercial vehicle operators to buy VIT stickers from any Domestic Tax Revenue Office.
Stickers are in various categories and rates depending on the vehicle’s passenger capacity and type of operation e.g. taxis, trotros, tour buses, tipper trucks, etc.
The sticker must be pasted on the front windscreen of the vehicle.
VIT monitoring is done with the assistance of the Ghana Police Service.

Class of vehicle	Description	Rationalized annual rates (GH₵)	Quarterly rates (GH₵)
A1	Tractor, power tillers and tanker	40.00	10.00
A2	Taxis/ private taxis	48.00	12.00
A3	One pound, one pound/ Peugeot cars/ fork-lift, recovery towing trucks	60.00	15.00
A4	Trotro (up to 15 persons)	64.00	16.00

Class of vehicle	Description	Rationalized annual rates (GH₵)	Quarterly rates (GH₵)
B1	Hiring cars (saloon, caravan)	320.00	80.00
B2	Hiring cars (4×4) four wheel	480.00	120.00
B3	Trotro (up to 19 persons)	80.00	20.00
B4	Trotro (20-23 persons)	88.00	22.00
B5	Trotro (24-32 persons)	120.00	30.00

Class of vehicle	Description	Rationalized annual rates (GH₵)	Quarterly rates (GH₵)
C1	Commuter (up to 15 persons)	80.00	20.00
C2	Commuter (16-19 persons)	100.00	25.00
C3	Ford buses, commuter (up to 23 persons)	80.00	20.00
C4	Tour operator (up to 15 persons)	320.00	80.00
C5	Commuter (up to 38 persons)	160.00	40.00
C6	Tour operator (16-23 persons)	400.00	100.00
C7	Commuter (39-45 persons)	200.00	50.00
C8	Tour operator (24-38)	280.00	70.00
C9	Tour operators (above 45 persons)	600.00	150.00
C10	Commuter (46 and above persons)	240.00	60.00

Class of vehicle	Description	Rationalized annual rates (GH₵)	Quarterly rates (GH₵)
D1	Dry cargo (below 2 tons) pay loaders/ pickups 2-3.5 tons	140.00	35.00
D2	Dry cargo (2-4 tons) tankers 2000gallons/ sewage tankers garbage trucks cranes	256.00	64.00
D3	Tankers above gallons/grades/ bulldozer	404.00	101.00
D4	Dry cargo (4-7 tons)	480.00	120.00
D5	Tipper truck (single axle)	320.00	80.00
D6	Tipper truck (double axel)	480.00	120.00
D7	Articulated truck trailers (18 cubic)/timber truck	800.00	200.00
D8	Tipper truck (12-14 wheelers)	600.00	150.00
D9	Ambulance/motor hearse	88.00	22.00
D10	Articulated truck trailers (single axle)	800.00	200.00