| RESIDENCY | FINAL/ON ACCOUNT | RATE (%) | DESCRIPTION |
| Non-Resident | Final | 8 | Branch profits repatriation final non-resident |
| Non-Resident | Final | 8 | Dividend (non-resident) |
| Non-Resident | Final | 20 | Endorsement fees (non-resident) |
| Non-Resident | Final | 20 | Non-resident entertainer payments |
| Non-Resident | Final | 20 | Goods service final (non-resident) |
| Non-Resident | Final | 8 | Interest income company final(non-resident) |
| Non-Resident | Final | 20 | Income on non-resident individual from employment |
| Non-Resident | Final | 20 | Management and technical service fees (non-resident) |
| Non-Resident | Final | 5 | Non-resident lottery winnings |
| Non-Resident | Final | 15 | Royalties, natural resource payments, rent (non-resident) |
| Non-Resident | Final | 15 | Petroleum sub contractor final (non-resident) |
| Non-Resident | Final | 5 | Premiums to non resident insurers |
| Non-Resident | Final | 15 | Non-resident payment received from transport business |
| Non-Resident | Final | 15 | Non-resident payment received from telecom business |
| Non-Resident | Final | 20 | Payments for service (non-resident) |
| Non-Resident Permanent Establishment | Final | 10 | Branch profits repatriation non-resident permanent establishment |
| Non-Resident Permanent Establishment | Final | 8 | Dividend (non-resident permanent establishment) |
| Non-Resident Permanent Establishment | Final | 8 | Interest (non-resident permanent establishment) |
| Resident | On Account | 20 | Fees/emoluments paid to directors, board members, managers etc. |
| Resident | On Account | 10 | Commission to insurance, sales or canvasing agents |
| Resident | On Account | 10 | Commission to sales agent |
| Resident | Final | 8 | Dividends |
| Resident | Final | 10 | Endorsement fees |
| Resident | Final | 10 | Fees to part time teachers, lecturers exam invigilators and supervisors |
| Resident | On Account | 8 | Interest excluding individual interest and resident financial institutions on account |
| Resident | On Account | 8 | Interest paid to individuals on account |
| Resident | On Account | 10 | Commission to lotto receivers or agents |
| Resident | On Account | 15 | Payment to petroleum subcontractor |
| Resident | On Account | 3 | Payments for unprocessed precious minerals |
| Resident | Final | 5 | Lottery winnings |
| Resident | On Account | 15 | Royalties, natural resource payments |
| Resident | Final | 15 | Rent to person for non-residential property (investment income) |
| Resident | On Account | 15 | Rent to person for non-residential purposes (business income) |
| Resident | Final | 8 | Rent to person for non-residential property (investment income) |
| Resident | On Account | 8 | Rent to person for non-residential purposes (business income) |
| Resident | On Account | 15 | Supply of other service to an individual |
| Resident | On Account | 7.5 | Supply of service to a person other than an individual |
| Resident | On Account | 3 | Supply of goods exceeding GH 2,000 per annum |
| Resident | On Account | 3 | Supply of works |