Monthly Graduated Tax Rate

Resident individual (self-employed & employees)Chargeable income: Rate
First:         GH¢261 Free
Next          GH¢70 5%
Next          GH¢100 10%
Next          GH¢2,810 17.5%
Next          GH¢6,759 25%
Exceeding GH¢10,000 35%
Casual labour 5%

 

Annual graduated Tax Rate

Resident individual (self-employed & employees)Chargeable income: Rate
First:         GH¢3132 Free
Next          GH¢840 5%
Next          GH¢1,200 10%
Next          GH¢33,720 17.5%
Next          GH¢81,108 25%
Exceeding GH¢120,000 35%
Casual labour 5%