How is PAYE calculated in Ghana?

The Ghana Revenue Authority taxes chargeable income progressively. For residents the first band is tax-free, then rates of 5%, 10%, 17.5%, 25%, 30% and a top rate of 35% apply to successive slices of income. Each rate hits only its own band.

What is chargeable income in Ghana?

Chargeable income is gross income less allowable deductions and reliefs, such as the employee SSNIT (pension) contribution and approved personal reliefs. Enter that net figure for the most accurate PAYE.

What is the tax-free threshold in Ghana?

The first band of annual chargeable income is taxed at 0%. On the standard schedule this covers roughly the first GHS 4,824 a year, so very low incomes pay no PAYE.

What is the top tax rate in Ghana?

The highest marginal PAYE rate for resident individuals is 35%, which applies to the portion of annual chargeable income above the top threshold. Lower slices are taxed at the lower band rates.

Does this tool store my income?

No. All calculations run in your browser and nothing is uploaded or saved.

Ghana PAYE Income Tax Calculator

PAYE (Pay As You Earn) is the income tax the Ghana Revenue Authority (GRA) requires employers to deduct from employees. It is charged on chargeable income using a progressive band structure. This calculator applies the GRA resident-individual bands so you can verify your payslip in cedis.

How it works

The GRA taxes annual chargeable income in successive slices, each rate applying only to its band:

First GHS 4,824 → 0%
Next GHS 1,320 → 5%
Next GHS 1,560 → 10%
Next GHS 38,000 → 17.5%
Next GHS 192,000 → 25%
Next GHS 366,296 → 30%
Above GHS 600,000 → 35%

The tool converts a monthly figure to annual (×12), applies the bands, sums the tax, and converts back to a monthly PAYE figure. Your take-home is chargeable income minus PAYE.

Example

Annual chargeable income GHS 60,000:

0% × 4,824 = 0
5% × 1,320 = 66
10% × 1,560 = 156
17.5% × 38,000 = 6,650
25% × (60,000 − 45,704) = 25% × 14,296 = 3,574
Annual PAYE = GHS 10,446 → about GHS 870.50/month.

Notes

PAYE is charged on chargeable income, which is gross pay less the employee SSNIT contribution and approved reliefs — enter that net figure for accuracy. The bands are reviewed in each budget, so confirm the current thresholds against the latest GRA schedule. Non-resident individuals are taxed at a flat rate, which this calculator does not apply.