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Ghana
Africa
Lucky Nomads World Index
61.70 / 100
Global rank
#148
Corporate tax
25%
Personal tax
35%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index7.7 / 10
- Affordability Index7.7 / 10
- Entry Ease Index5.0 / 10
- Tax Freedom Index5.2 / 10
- WiFi Index6.5 / 10
- Admin Ease Index5.8 / 10
- Healthcare Index5.3 / 10
- City Comfort Index6.1 / 10
- WeatherComfort Index5.6 / 10
- Banking Index7.5 / 10
- GeoStability Index7.6 / 10
- Justice & Order Index6.6 / 10
- Quality of Life Index5.8 / 10
- Open Society Index5.8 / 10
- Flight Index3.2 / 10
- Environmental Quality Index5.7 / 10
- English Index4.7 / 10
- Wealth Protection Index7.6 / 10
- AI Access Index5.9 / 10
- Economic Openness Index6.6 / 10
- Market Depth Index6.3 / 10
- ClimateShield Index6.1 / 10
Country snapshot
- Capital
- Accra
- Population (approx.)
- 35,700,000
- Area (km²)
- 238,540 km²
- Currency code (ISO 4217)
- GHS
- Currency name
- Ghanaian cedi
- Main airport IATA code
- ACC
- Airport name
- Kotoka International Airport
General facts
- Minimum monthly cost
- From $1,056/month
- Main languages
- English
- Jurisdiction type
- Country
- Region
- Africa
- Web TLD
- .gh
- Phone calling code
- +233
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 25%Very highWorldwide
- Marginal PIT (personal income tax)
- 35%HighWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Resident companies taxed on worldwide income with foreign tax credit relief. Non-resident companies taxed only on Ghana-source income. Branches of foreign companies subject to a separate 8 percent branch profits tax on repatriated income.
Standard CIT rate 25 percent. Mining and upstream petroleum 35 percent. Hotels 22 percent. Non-traditional exports 8 percent. Banks on agricultural and leasing loans 20 percent. Free Zone enterprises 1 percent for 10 years then 15 percent on exports and 25 percent on local sales. Growth and Sustainability Levy adds 1 to 3 percent of pre-tax profit or production on top depending on sector, extended through 2028.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Residents (183-day rule) are taxed on worldwide income. Foreign tax credit relief is available within statutory limits. No special non-dom or expatriate regime exists, expatriates pay the same brackets as Ghanaian residents.
Progressive 7-bracket scale 0 to 35 percent. Tax-free threshold per year. Marginal 35 percent applies on annual income above the top bracket. Non-residents pay a flat 25 percent on Ghana-source income. SSNIT social security (5.5 percent employee plus 13 percent employer Tier 1, plus 5 percent each Tier 2) sits outside PAYE.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Ghana Free Zones
AvailableExport-oriented free zone regime under the Free Zone Act 1995 (Act 504), administered by the Ghana Free Zones Authority (GFZA).
Non-Traditional Exports Concessionary Rate
AvailableConcessionary corporate income tax rate of 8 percent on income derived from the export of non-traditional Ghanaian products.
Location-Based Manufacturing Relief
AvailableStatutory location-based reduction of the corporate income tax rate for manufacturing companies whose plants are situated outside Accra and Tema.
Agro-Processing 5-Year Tax Holiday
Available5-year tax holiday at 1 percent corporate income tax rate for agro-processing companies using local agricultural raw materials as their main inputs,…
Waste Processing 7-Year Tax Holiday
Available7-year corporate income tax holiday at 1 percent for waste processing businesses, including recycling of plastic and polythene material, from date…
Rural and Community Banking Concession
Available10-year corporate income tax holiday at 1 percent for rural and community banking businesses from commencement of operations, then 8 percent…
Venture Capital Financing Companies Concession
Available10-year concessionary tax regime for venture capital financing companies (VCFCs) under the Sixth Schedule of the Income Tax Act 2015 (Act 896).
Hotel Industry Concessionary Rate
AvailableReduced corporate income tax rate of 22 percent for companies principally engaged in the hotel industry, versus the standard 25 percent corporate…
Young Entrepreneur 5-Year Tax Exemption
Available5-year corporate income tax exemption for the income of a young entrepreneur from the business of manufacturing, information and communications…
Ghana Automotive Development Policy Concession
AvailableSector-specific corporate income tax holidays granted under the Ghana Automotive Development Policy (December 2019) to manufacturers and assemblers…
You either qualify for Ghana's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Ghana. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Ghana lists several residency and mobility routes across business founder routes, work (employer sponsored), retirement routes, family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
7 programmes listed · 7 are marked available in our editorial review
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available, rules being updated
GIPC Automatic Immigrant Quota
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Work and Residence Permit (Standard)
Retirement routes
1 programmeRetirement-age or pension-linked residence options.
- Available
Retiree Residence Permit
Family and dependant routes
3 programmesSpouse, dependant, and family reunion style permits.
- Available
Dependant Residence Permit
- Available
Indefinite Residence (Foreign Spouse of Ghanaian)
- Available
Right of Abode
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Student Residence Permit
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Ghana.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Affordability Index7.7 / 10Competitive cost of living
- SafetyShield Index7.7 / 10Solid safety baseline
- Wealth Protection Index7.6 / 10Strong wealth protection index
Weakest dimensions
- Flight Index3.2 / 10
- English Index4.7 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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