Register with GRA

REGISTRATION WITH THE GHANA REVENUE AUTHORITY (GRA)

The Ghana Revenue Authority (GRA) was established in 2009 as a merger of the three revenue agencies, i.e. the Customs, Excise and Preventive Service (CEPS), the Internal Revenue Service (IRS), the Value Added Tax Service (VATS) and the Revenue Agencies Governing Board (RAGB) in accordance with the Ghana Revenue Authority Act 2009, (Act 791). GRA’s core mandate is to ensure maximum compliance with all relevant tax laws in order to ensure a sustainable revenue stream for government, trade facilitation and a controlled and safe flow of goods across the country’s borders. We also administer a number of international agreements that govern our relations with other tax jurisdictions and institutions such as World Customs Organisation Protocols, World Trade Organisation Protocols, Double Taxation and Exchange of Information Agreements. The Authority is made up of two operational divisions; Domestic Tax Revenue Division (DTRD), and Customs Division (CD) with assistance from the Support Services Division (SSD) and the Commissioner General’s Secretariat. To register with the GRA, first register with the Office of the Registrar of Companies (Registrar General’s Department) during which process your registration with the GRA will be incorporated where you may be assigned a relationship manager based on your project. Corporate Income Tax (CIT) It is a tax charged on a company’s total income sources at the end of the company’s accounting income year. Companies pay tax on their business and investment income also known as gains and profits, which does not include expenses made to obtain the income. The [current] tax rate applicable to a company depends on the industry as follows: Item Rate Income of a Trust 25% Company principally engaged in the hotel industry 22% Company engaged in the export of non- traditional exports 8% Financial institutions from loans granted to farming enterprises 20% Financial institutions from loans granted to a leasing company 20% Manufacturing companies located in regional capitals (except Accra & Tema) 18.5% Manufacturing companies located outside Accra, Tema and regional capitals 12.5% Free Zone Enterprises after 10 years tax holiday (on domestic sales) 25% Free Zone Enterprises after 10 years tax holiday (on export sales) 15% Petroleum income tax 35% Mineral income tax 35% The following businesses pay 1% tax during their tax holidays. These businesses pay the actual tax rates after their tax holidays. Item Rate Agro processing business conducted in the country for the first five (5) years 25% Cocoa-by product business wholly in the country for the first five (5) years. 25% Tree crop farming for the first ten (10) years 25% Cash crops or livestock (excluding cattle) for first 5 years 25% Waste processing business for first 7 years 25% All tax returns can be filed online through the GRA Taxpayers’ Portal or via Android App and iOS App.

EXTERNAL LINKS

GRA Taxpayer GRA iOs App GRA Android App Taxpayer Registration PIN and your contact number already registered with the GRA. Revenue Division (CD) Division (SSD) General’s Secretariat

(DTRD)

Other useful Apps to simulate calculation of E-Levy or Salary Taxes. E-Levy iOs App E-Levy Android App Ghana Paye/SSNIT Ghana Paye/SSNIT Download Download Calculator iOs App Calculator Android Download App Download

External Links (QR codes vers L3)

• Portal Download Download Form
• To register on the Portal or App, you will need your TIN /Ghana Card
• Domestic Tax Customs Division Support Service Commissioner