PAYE in Ghana 2026: How It's Calculated and What It Means for Your Monthly Salary(Test)
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- Author
- By Dabaindeh Findley-Antonio
PAYE (Pay As You Earn) is the income tax your employer deducts from your salary every month and pays to the Ghana Revenue Authority (GRA). Since 1 September 2026, the first GH₵588 of your monthly taxable income is tax-free. Everything above that is taxed in bands from 5% to 35%.
Here is what that looks like on a real salary. On a GH₵5,000 monthly basic salary, you pay GH₵275 in SSNIT and GH₵785.75 in PAYE, so you take home GH₵3,939.25.
This guide covers the current GRA tax bands, how PAYE is worked out step by step, and worked examples you can check against your own payslip. If you just want your number, use the free Akatua PAYE calculator.
What is PAYE in Ghana?
PAYE is how Ghana collects income tax on employment income. It is set out in the Income Tax Act, 2015 (Act 896). Your employer works out the tax, deducts it from your pay and sends it to GRA. You do not file it yourself.
PAYE applies to more than your basic salary. It covers:
Basic salary
Cash allowances, such as transport, rent, risk, responsibility and night duty allowances
Benefits in kind, such as a company car, fuel, accommodation, electricity or water, valued in cedis and added to your income
A few groups are taxed differently. Non-resident employees pay a flat 25%. Casual workers, paid daily and engaged for no more than six months, have a flat 5% deducted (GRA).
Ghana PAYE tax bands 2026 (from 1 September)
These are the GRA monthly bands for resident employees, in force from 1 September 2026 (GRA). Each rate applies only to the slice of income inside its band, not to your whole salary.
| Band | Monthly chargeable income (GH₵) | Rate | Tax on this band (GH₵) | Total tax at top of band (GH₵) |
|---|---|---|---|---|
| First 588 | 0 to 588 | 0% | 0.00 | 0.00 |
| Next 80 | 588 to 668 | 5% | 4.00 | 4.00 |
| Next 100 | 668 to 768 | 10% | 10.00 | 14.00 |
| Next 2,900 | 768 to 3,668 | 17.5% | 507.50 | 521.50 |
| Next 16,000 | 3,668 to 19,668 | 25% | 4,000.00 | 4,521.50 |
| Next 30,332 | 19,668 to 50,000 | 30% | 9,099.60 | 13,621.10 |
| Above 50,000 | Over 50,000 | 35% | 35% of the excess | 13,621.10 plus 35% of the excess |
| Monthly chargeable income (GH₵) | Monthly PAYE |
|---|---|
| Up to 588 | GH₵0 |
| 588 to 668 | 5% of the amount over 588 |
| 668 to 768 | GH₵4.00 + 10% of the amount over 668 |
| 768 to 3,668 | GH₵14.00 + 17.5% of the amount over 768 |
| 3,668 to 19,668 | GH₵521.50 + 25% of the amount over 3,668 |
| 19,668 to 50,000 | GH₵4,521.50 + 30% of the amount over 19,668 |
| Over 50,000 | GH₵13,621.10 + 35% of the amount over 50,000 |
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