PAYE in Ghana: Tax Bands, SSNIT and What You Take Home

Ghana's PAYE bands changed on 1 September 2026, so an older payslip calculator may give you the wrong answer. The first GH₵588 a month is still tax-free, and the top rate is 35%.

On a GH₵5,000 basic salary, you pay about GH₵785.75 in PAYE after SSNIT and take home about GH₵3,939.25. The bands are from the GRA's announcement. Below are worked examples, or use our Ghana PAYE calculator to skip the maths.

Quick facts

How PAYE works

Your employer deducts PAYE from your salary every month and pays it to the GRA for you. You only handle the tax yourself if you're self-employed or have other income to declare. The calculation goes in this order: start with your cash pay, add taxable allowances and benefits, subtract SSNIT and other allowed deductions, then tax what's left using the bands below.

Employers must file the monthly PAYE return and pay over what they've deducted by the 15th of the following month. If your payslip shows a PAYE figure that looks off, that order of operations (allowances in, SSNIT out, then tax the remainder) is usually where the difference comes from.

Ghana's PAYE tax bands (monthly)

These are the current bands for resident individuals, confirmed on the GRA's PAYE page:

The bands work in slices, like income tax almost everywhere: you only pay the higher rate on the part of your income inside that band, not on your whole salary. The change is also real relief: the tax-free amount rose from GH₵5,880 to GH₵7,056 a year when Act 1178 came into force, which took minimum-wage earners out of PAYE altogether.

If you're working out tax on an annual figure instead (a yearly bonus settlement, a leaver's final pay, or your own return) the equivalent annual bands are: first GH₵7,056 at 0%, next GH₵960 at 5%, next GH₵1,200 at 10%, next GH₵34,800 at 17.5%, next GH₵192,000 at 25%, next GH₵363,984 at 30%, and anything above GH₵600,000 at 35%.

What comes off your pay before PAYE is calculated

A few things reduce your taxable income before the bands above are applied:

• SSNIT contribution: 5.5% of your basic salary, deducted automatically.
• Mortgage interest: on one home only, and only once in your working life.
• Provident fund contributions: up to 16.5% of your basic salary, whether paid by you, your employer or both.
• Donations and contributions to an approved cause.

These come straight off your basic salary before you touch the tax bands, so the "chargeable income" in the tables above is always smaller than your gross pay.

What gets added to your taxable pay

PAYE doesn't stop at your basic salary. Cash allowances (transport, accommodation, risk, night duty, responsibility, child education, house help and similar allowances) are added to your salary and taxed the same way. Benefits you receive in kind (a company car with fuel, free accommodation, utilities paid by your employer) are valued in cash terms and added too. If your pay package looks generous but your basic salary line is small, expect more of that package to show up as taxable than you might assume.

How to calculate your PAYE, step by step

Say Ama is an admin assistant in Kumasi on a basic salary of GH₵3,000 a month, with no other allowances this month.

1. Start with basic pay: GH₵3,000.
2. Add any taxable allowances or benefits: none this month, so it stays at GH₵3,000.
3. Deduct SSNIT (5.5%): GH₵3,000 × 5.5% = GH₵165.
4. That leaves chargeable income of: GH₵3,000 − GH₵165 = GH₵2,835.
5. Run it through the bands: GH₵588 at 0% (GH₵0), next GH₵80 at 5% (GH₵4), next GH₵100 at 10% (GH₵10), and the remaining GH₵2,835 − GH₵768 = GH₵2,067 at 17.5% (GH₵361.73).
6. Total PAYE: GH₵0 + GH₵4 + GH₵10 + GH₵361.73 = GH₵375.73.
7. Net pay: GH₵3,000 − GH₵165 (SSNIT) − GH₵375.73 (PAYE) = GH₵2,459.27.

The same five steps work at any salary. Only the band your last cedi falls into changes.

Worked examples: PAYE and take-home pay at different salaries

All figures assume basic salary only, no extra allowances, and the current 5.5% SSNIT rate:

Your own allowances, benefits or other deductions will change your numbers, but the method is the same as the steps above.

How your SSNIT contribution works

SSNIT's contribution guide sets out the split: you pay 5.5% of your basic salary, and your employer adds 13% on top. None of that 13% comes out of your pay. Together, that's 18.5% of your basic salary going into your pension, and it's your 5.5% share that lowers your PAYE. Your employer registers you with SSNIT and pays both shares every month. If you're not sure yours is being paid, check your SSNIT contributions by USSD, app or the self-service portal rather than trusting the line on your payslip.

How bonuses, overtime and casual work are taxed

• Bonus: taxed at a flat 5% on amounts up to 15% of your annual basic salary. Anything paid as bonus above that 15% cap gets added to your normal employment income and taxed at the graduated rates above instead.
• Overtime: only junior staff earning up to GH₵18,000 a year qualify for overtime tax treatment. Overtime pay up to 50% of your monthly basic salary is taxed at 5%; the portion above 50% is taxed at 10%.
• Casual workers: a flat 5% is withheld from payments to casual workers (seasonal or intermittent work, paid daily, for no more than six months).
• Non-residents: chargeable income is taxed at a flat 25%, and bonus or overtime paid to a non-resident employee is taxed at 20%.

Payslip problems to look out for

• Confusing gross pay with basic salary. PAYE calculators (and the steps above) start from basic salary, not your total package. If you're estimating from your full gross pay including allowances, you'll overstate the SSNIT deduction and understate the allowances that get added back.
• Using an outdated calculator or spreadsheet. The bands above only apply from 1 September 2026. Anything still using the GH₵5,880 annual threshold is working off the old rules.
• An employer who isn't paying SSNIT. A deduction on your payslip means nothing if the money isn't paid over. Check your record on SSNIT's portal from time to time, not just your payslip. The same SSNIT record also decides whether you're exempt from the NHIS premium: see how to register or renew your NHIS cover.
• A TIN that isn't linked properly. Your Ghana Card PIN is also your TIN, and it must be registered correctly with your employer so your PAYE records match at GRA. If you're not sure yours is right, see our guide on checking your TIN number in Ghana. If you're getting a Ghana Card for the first time, our Ghana Card fee guide covers the 2026 cost. Freelance or foreign income isn't covered by PAYE. If you earn from clients abroad on top of a salary, that income is taxed separately and PAYE doesn't touch it. See what works for receiving that money in Ghana before you assume PayPal is an option.

Once you know what's landing in your account each month, it's worth deciding what to do with it. If you want something shorter-term and tax-free, see how to buy Treasury bills in Ghana; our guide to investing in Ghana's government bonds after the restructuring is a reasonable next stop for the part you don't spend, and our compound interest calculator will show you what putting some of that take-home pay away every month grows into. For more on tax, saving and the cost of living where you are, see our other Ghana money guides. If the goal is a house rather than a top-up fund, check what it costs to build a 3-bedroom house in Ghana before you work out how many months of take-home pay you need to save.

Getting a bonus this year? Our guide to bonus tax in Ghana explains the 5% rate and when the rest is taxed as normal pay.

Frequently asked questions

How much is PAYE in Ghana?

It depends on your chargeable income. Nothing is charged on the first GH₵588 a month, then the rate rises in steps (5%, 10%, 17.5%, 25%, 30%) up to 35% on chargeable income above GH₵50,000 a month. A GH₵5,000 basic salary comes to about GH₵785.75 in PAYE after SSNIT, at the rates in force from 1 September 2026.

Is SSNIT deducted before or after tax in Ghana?

Before. Your 5.5% SSNIT contribution comes off your basic salary first, and PAYE is calculated on what's left (your "chargeable income"), not on your full basic salary.

What is the tax-free threshold in Ghana?

GH₵588 a month, or GH₵7,056 a year. This rose from GH₵5,880 a year under the Income Tax (Amendment) Act, 2026 (Act 1178), which took effect on 1 September 2026.

How is bonus taxed in Ghana?

At a flat 5%, but only on the portion of your bonus up to 15% of your annual basic salary. Any bonus amount above that 15% cap is instead added to your normal taxable income and taxed at the graduated PAYE rates.

Do non-residents pay PAYE in Ghana?

Yes, but at a flat 25% on chargeable income, rather than the graduated bands residents use. Bonus or overtime paid to a non-resident is taxed at 20%.

Why does my payslip show a different PAYE figure than a calculator I used?

Usually because the calculator is using an old threshold, is working from your gross pay instead of basic salary, or isn't accounting for allowances that should be added back before tax. Check the calculation order: allowances added, SSNIT deducted, then the current bands applied to what's left.