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Vehicle Income Tax

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GRAIndividualVehicle Income Tax

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:

15th January

15th April

15th July and

15th October

Features of the VIT

  • 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.
  • This is a tax collected from commercial vehicle operators on quarterly basis.
  • 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

TAX TO BE PAID BY PERSON WHO OWNS A COMMERCIAL VEHICLE AS PROVIDED IN REGULATION 22

Class A

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 B

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 80.00
B4 Trotro (20-23 persons) 88.00 22.00
B5 Trotro (24-32 persons) 120.00 30.00

Class C

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 D

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

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