Withholding VAT calculator
If you’re an appointed withholding VAT agent, work out exactly how much to remit to GRA and how much to pay your supplier — per GRA’s Administrative Guideline GRA/AG/25/002.
Withholding VAT calculator
Work out what a withholding agent remits to GRA and what’s paid to the supplier — 7% of the taxable value withheld, the rest paid directly.
Withheld & remitted to GRA (7%)
GHS 70.00
Paid to the supplier
GHS 1130.00
Estimates only, based on GRA Administrative Guideline GRA/AG/25/002 (VAT Act 2025, Act 1151), §12.1, issued 31 December 2025. The withholding agent must issue a Withholding VAT Certificate and remit the withheld amount to GRA by the 15th of the following month.
Straight from GRA’s own guideline
Only appointed agents withhold
Not every business withholds VAT. Only persons appointed by GRA as withholding VAT agents under section 55 of the Act — typically large taxpayers and government institutions — must withhold from payments to suppliers.
7% withheld, the rest paid out
The agent withholds 7% of the taxable value at the time of payment and remits it to GRA. The taxable value, the NHIL/GETFund levies, and the remaining 8% of VAT are paid straight to the supplier.
The supplier still gets full credit
The withheld amount isn’t lost — the supplier receives a Withholding VAT Certificate (WHVC) and can claim it as a tax credit against their own VAT liability.
Frequently asked questions
What is withholding VAT in Ghana?
Withholding VAT is a collection mechanism where an appointed agent deducts a portion of VAT directly from a payment to a taxable supplier and remits it to GRA on the supplier’s behalf, instead of the supplier remitting the full amount themselves.
Who is a withholding VAT agent?
Only persons specifically appointed by the Commissioner-General under section 55 of the VAT Act 2025 (Act 1151) — typically large taxpayers, government institutions and similar entities. Being VAT-registered does not automatically make a business a withholding agent.
How much VAT is withheld?
An appointed agent withholds 7% of the taxable value of local taxable supplies at the time of payment. The remaining 8% of VAT, plus the NHIL and GETFund levies and the taxable value itself, are paid directly to the supplier.
What is a Withholding VAT Certificate (WHVC)?
It’s the certificate the withholding agent must issue to the supplier, showing the amount withheld, the TINs of both the supplier and the agent, the invoice serial number, the certificate date, and the nature and period of the transaction.
When must the withheld VAT be paid to GRA?
The withholding agent must file and pay the withheld amount to the Commissioner-General not later than the 15th of the month following the transaction.
Can a supplier be exempted from VAT withholding?
Yes. A VAT-registered person may apply to the Commissioner-General for exemption from withholding, for good cause — such as a consistent record of timely returns, timely tax payments, and proper record-keeping.
Does the supplier lose the withheld amount?
No — the supplier is entitled to a tax credit equal to the amount withheld, which reduces their own VAT liability for the period. If input tax exceeds output tax as a result, the excess is credited forward by GRA.
How is this different from the standard VAT calculator?
The standard calculator adds or extracts VAT, NHIL and GETFund on a price. This tool is specifically for the withholding split when a payment goes through an appointed withholding agent — how much is withheld and remitted to GRA versus paid to the supplier. Try the standard VAT calculator →
Stop calculating VAT by hand
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