VEHICLE INCOME TAX (VIT)

TAXES IN THE INFORMAL SECTOR

These taxes affect operations of businesses in the informal sector.

VEHICLE INCOME TAX (VIT)

  • This is a tax collected from commercial vehicle operators on quarterly basis.
  • It is obligatory for all commercial vehicle operators to buy VIT stickers from any Domestic Tax Revenue Office on quarterly basis
  • These 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
  • 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 of vehicleDescriptionRationalized annual rates (GH₵)Quarterly rates (GH₵)
A1Tractor, power tillers and tanker                     40.00               10.00
A2Taxis/ private taxis                     48.00               12.00
A3One pound, one pound/ Peugeot cars/ fork-lift, recovery towing trucks                     60.00               15.00
A4Trotro (up to 15 persons)                     64.00               16.00
B1Hiring cars (saloon, caravan)                   320.00               80.00
B2Hiring cars (4×4) four wheel                   480.00             120.00
B3Trotro (up to 19 persons)                     80.00               80.00
B4Trotro (20-23 persons)                     88.00               22.00
B5Trotro (24-32 persons)                   120.00               30.00
C1Commuter (up to 15 persons)                     80.00               20.00
C2Commuter (16-19 persons)                   100.00               25.00
C3Ford buses, commuter (up to 23 persons)                     80.00               20.00
C4Tour operator (up to 15 persons)                   320.00               80.00
C5Commuter (up to 38 persons)                   160.00               40.00
C6Tour operator (16-23 persons)                   400.00             100.00
C7Commuter (39-45 persons)                   200.00               50.00
C8Tour operator (24-38)                   280.00               70.00
C9Tour operators (above 45 persons)                   600.00             150.00
C10Commuter (46 and above persons)                   240.00               60.00
D1Dry cargo (below 2 tons) pay loaders/ pickups 2-3.5 tons                   140.00               35.00
D2Dry cargo (2-4 tons) tankers 2000gallons/ sewage tankers garbage trucks cranes                   256.00               64.00
D3Tankers above gallons/grades/ bulldozer                   404.00             101.00
D4Dry cargo (4-7 tons)                   480.00             120.00
D5Tipper truck (single axle)                   320.00               80.00
D6Tipper truck (double axel)                   480.00             120.00
D7Articulated truck trailers (18 cubic)/timber truck                   800.00             200.00
D8Tipper truck (12-14 wheelers)                   600.00             150.00
D9Ambulance/motor hearse                     88.00               22.00
D10Articulated truck trailers (single axle)                   800.00             200.00