Income tax in Ghana is deducted at source under PAYE and remitted to the Ghana Revenue Authority.
How PAYE works
The system is progressive: monthly rates apply after a personal relief, which for 2026 stands at GHS 5,880 per year.
Each band of income is taxed at its own rate rather than the whole amount being taxed at the top rate applying to you.
Filing and the digital shift
The GRA has expanded digital enforcement, with returns filed through the GRA Tax Portal. Employers need a Tax Identification Number and must file monthly.
What appears on your payslip
- Basic salary
- Allowances, where your package includes them
- SSNIT Tier 1 employee contribution — 5.5% of basic
- PAYE
The employer's SSNIT 13% and the Tier 2 5% do not come out of your pay, though they are part of your employment cost.
Why the basic salary line matters most
SSNIT Tier 1 contributions — both yours and the employer's — are calculated on basic salary, not on total compensation.
A package structured with a small basic and large allowances produces a smaller pension over a career, even where the monthly total looks identical to a better-structured offer.
At offer stage, ask what the basic is.
What to check monthly
- That basic and allowances match your contract
- That SSNIT is 5.5% of basic and appears
- That PAYE reflects the current rates and relief
- That no deduction appears that you did not authorise
Verify your SSNIT record separately
The deduction appearing on your payslip does not prove it reached SSNIT. Check with SSNIT directly, and ask your employer which trustee holds your Tier 2.
Keep your payslips
They evidence your pay structure, which is the base for severance, leave payments and pension contributions alike.