Ghana PAYE calculator
Work out income tax on a monthly or annual salary using GRA’s current progressive tax bands.
PAYE calculator
Work out income tax on your salary using GRA’s progressive bands, effective 1 January 2024.
SSNIT (Tier 1, 5.5%) is calculated on basic salary only, not allowances — matching how a real Ghanaian payslip is built.
Estimates only, based on GRA’s published PAYE tax bands (effective 1 January 2024) and the mandatory Tier 1 SSNIT employee rate under the National Pensions Act, 2008 (Act 766). Does not account for personal reliefs (dependants, disability, age 60+, education, training). Not a substitute for a payslip or professional advice.
Straight from GRA’s own bands
Progressive, not flat
Each band of your income is taxed at a different rate — the first GHS 490 a month is tax-free, and only income above GHS 50,416.67 a month is taxed at the top 35% rate. Your whole salary is never taxed at one flat rate.
SSNIT applies to basic pay only
PAYE bands apply to chargeable income, not your gross salary. Enter your basic salary and any allowances separately — the mandatory 5.5% Tier 1 SSNIT contribution is calculated on basic pay only, not on transport, housing or other allowances, matching how real payroll works.
Bands change over time
GRA periodically revises the PAYE bands. These reflect the rates published on gra.gov.gh, effective 1 January 2024 — always confirm against GRA’s current table before relying on the result for payroll.
Frequently asked questions
What is PAYE in Ghana?
PAYE (Pay As You Earn) is the income tax an employer withholds directly from an employee’s salary each pay period and remits to the Ghana Revenue Authority, under section 114 of the Income Tax Act 2015 (Act 896). It’s the main way individual income tax is collected from people in formal employment.
What are the current PAYE tax bands in Ghana?
Effective 1 January 2024, the monthly bands are: first GHS 490 at 0%, next GHS 110 at 5%, next GHS 130 at 10%, next GHS 3,166.67 at 17.5%, next GHS 16,000 at 25%, next GHS 30,520 at 30%, and anything above GHS 50,416.67 at 35%. The annual equivalents are roughly 12x these figures.
Should I enter my gross salary or my chargeable income?
Use the toggle above the input. “Basic + allowances” asks for your basic salary separately from allowances (transport, housing, lunch, etc.) — SSNIT is calculated on basic pay only, since that’s how it actually works, not on your total gross. “Chargeable income” skips all of that, for when you already know your adjusted figure.
Does this include SSNIT and personal tax reliefs?
It includes the mandatory 5.5% employee SSNIT Tier 1 contribution, applied to basic salary only (Tier 2’s 5% is paid entirely by the employer and doesn’t affect your pay), plus an optional field for voluntary pension top-ups (e.g. a Tier 3 provident fund) if you have one. It does not include statutory personal reliefs — for dependants, disability, being 60 or older, sponsoring a child’s education, or professional training — since relief amounts are periodically revised; check GRA’s current figures or ask an accountant if any apply to you.
Do these PAYE bands ever change?
Yes — Ghana’s Parliament has revised the individual income tax bands more than once since the Income Tax Act 2015 was passed. This calculator uses the bands published on GRA’s own PAYE page as of 1 January 2024; always cross-check against gra.gov.gh before using the result for actual payroll.
Is this the same as VAT?
No — PAYE is a tax on individual income (salary), while VAT is a tax on the sale of goods and services. If you’re looking for VAT, NHIL and GETFund on a price instead, use the VAT calculator. Try the VAT calculator →
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