Do I have to register to pay Income Tax
You should register to pay Income Tax if you earn income from business and investment. This will help GRA to collect information about your business, for example, location and nature of business. If you do not live in Ghana but earn an income in Ghana, you have to register pay the taxes on the income earned in Ghana
When do I need to be registered
You should register for payment of Income Tax when you start a business. You must also register your business with the Registrar General’s Department of Ghana
Registration for Income Tax is free.
There is no charge to register to pay Income Tax at any GRA Domestic Tax Revenue Division Office
Do I need to register to pay Income Tax if I have a TIN
After you get a TIN, you must register for payment of Income Tax and filing of Returns with GRA.
What if I do not register
If you fail to register for Income Tax, GRA will take legal and enforcement actions against your business and person. You will also face sanctions and incur penalties.
How do I register for Income Tax
Go to the nearest GRA Domestic Tax Revenue Division office to fill the Income Tax registration form. You can also download the form online, complete and submit.
What documents do I need to register
You need your TIN, business registration certificate and other supporting documents, for example, bank statements, sale records.
How long does it take to get registered
If all your documents are valid, your registration should be completed within 24 hours. If your registration is successful, you will be given a provisional assessment of Income Tax to pay for the year.
Next steps after registration
Your Tax Office will teach you how to keep appropriate records on your business and how to calculate and pay your Income Tax.
Your tax file which contains a record of all your tax activities is opened for you.
How do I get help
Contact the nearest GRA Domestic Tax Revenue Division office to register.
Contact the GRA through email on email@example.com or WhatsApp on 0200631664 / 0552990000 for further help on registration for Income Tax.