Tax relief

A relief is an allowance given to a resident individual to reduce his or her tax burden.

How to apply for tax relief

A resident individual can apply to the Commissioner-General in a prescribed form. The relief is given with respect to your personal situation as stated on your application form.

The relief form can be obtained from any of the GRA’s Domestic Tax Revenue Division offices across the country.

 

Types of reliefs;

Upfront reliefs

A. Marriage / responsibility relief

This relief is granted to a resident individual who takes care of his wife or her husband or takes care of at least two children.

The relief is GH¢200 per year.

B. Child education relief

  1. This is granted to a resident individual who pays his or her child’s school fees. the relief is granted to a maximum of three children attending any recognized registered educational institution in Ghana. A child under this law includes an adopted child or ward.
  2. Both parents cannot claim this relief in respect of the same child /children
  3. The relief is GH¢200 per child per year.

C. Disability relief

  1. This is granted to persons who prove to the satisfaction of the Commissioner-General that they are disabled
  2. This relief is granted to disabled persons who receive income from business or employment only
  3. The relief is 25% of the disabled person’s income from business or employment

D. Old age relief

  1. This relief is granted to persons who are 60 years of age
  2. The relief is GH¢200 per year.

 E. Aged dependant relative relief

  1. This relief is granted to a resident individual who takes care of a relative who is sixty years old and above.
  2. The relief is granted up to a maximum of two relatives
  3. The relief does not apply to a dependent’s spouse or child
  4. Two persons cannot claim this relief in respect of the same relative.
  5. The relief is GH¢100 relative per year.

 

Other Reliefs 

F. Educational relief

  1. A resident individual can also be granted educational relief if that person undergoes training to update his/her professional, technical or vocational skills or knowledge.
  2. The relief is GH¢200 per year.