Withholding Tax Rates in Ghana

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
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Jerome Kuseh

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