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African Tax Observatory

An atlas of tax for forty-four administrations, 2010 to 2025

African Tax Observatory · Country brief · GhanaData pulled 14 October 2026 · taxintellilyticsstories.com/africa/countries/GHA

Centre 7°57′N 1°13′W

Gazetteer · Western Africa · Lower middle income

Ghana

Collected 14.3% of GDP in tax in 2024, 19 of 38 reporting members.

14.3%

Tax, % of GDP, 2024

−1.6

Points since 2011

across a break: see the note

0.94

Tax buoyancy

over 15 years, across a break

$1,222

Tax per person

PPP dollars

Plate I·Over time

Fifteen years, against the continent

Over time

Ghana against the continent

0.0%5.0%10.0%15.0%20.0%10111213141516171819202122232425
GhanaWestern Africa medianATAF median and middle half
The shaded band is the middle half of ATAF members each year (25th to 75th percentile); the dashed line is the median of Western Africa. The members reporting change from year to year, so the band can move because the set of countries changed; the CSV gives the count for each year.
Show the numbers as a table
YearGhanaWestern Africa medianATAF medianATAF 25th percentileATAF 75th percentileMembers reporting
201014.5614.3410.6716.4326
201115.8915.7114.8410.9916.6233
201217.3916.2115.0711.4516.7533
201311.2613.9313.8311.2316.8932
201411.8714.2314.2611.8717.1332
201512.5114.3415.0812.3318.5533
201612.8314.2814.3812.4017.4333
201712.9314.7514.7511.5016.9535
201813.3213.3214.1810.8616.1036
201913.6712.5013.5711.5117.2338
202012.2212.2213.2710.8516.0738
202113.7212.4612.7210.4416.0640
202213.9913.4514.1811.3418.1639
202314.7813.3014.4311.3018.8237
202414.3113.5114.3012.1718.0538
202513.5913.3813.7412.1820.5334

Plate II·Peers, 2024

Each tax beside the medians

Against its peers, 2024

Each tax as a share of GDP, beside the medians

0%5%10%15%20%25%Tax-to-GDPDomestic taxesCustoms taxesNon-tax revenueVATPITCIT
The line joins Ghana (orange) to the ATAF median (grey); the blue tick is the Western Africa median. All three are for 2024.
Show the numbers as a table
MeasureGhanaWestern Africa medianATAF median
Tax-to-GDP14.3113.5114.30
Domestic taxes9.218.389.01
Customs taxes5.105.324.87
Non-tax revenue23.092.592.59
VAT2.823.435.20
PIT2.011.482.04
CIT3.962.222.72

Plate III·Tax heads

How Ghana's tax is made up

Tax heads

What each tax brings in, as a share of GDP

0%5%10%15%20%111213141516171819202122232425
Domestic VATPersonal income taxCorporate income taxWithholding taxPresumptive taxOther domestic taxesVAT on importsImport dutyExcise on importsOther customs taxesNot attributed to a head
Each bar stacks the tax heads ATAF publishes for that year. Where the heads do not add up to total tax revenue, the gap is drawn in light grey and labelled, never spread across the heads. A head missing from a year was not reported for that year.
Show the numbers as a table
YearTax headRevenue (PPP $)% of GDP
2011Domestic VAT15467141891.92
2011Personal income tax18669322492.32
2011Corporate income tax24427510173.04
2011Withholding tax3504964470.44
2011Presumptive tax1858215320.23
2011Other domestic taxes11493712691.43
2011VAT on imports23906985502.97
2011Import duty20999173512.61
2011Excise on imports666692120.08
2011Other customs taxes6132408930.76
2011Not attributed to a head638870710.08
2012Domestic VAT17229044201.89
2012Personal income tax29267771123.22
2012Corporate income tax32895941403.62
2012Withholding tax3974864770.44
2012Presumptive tax2189381590.24
2012Other domestic taxes11050946661.22
2012VAT on imports28312494793.11
2012Import duty25200543312.77
2012Excise on imports755089780.08
2012Other customs taxes6950620810.76
2013Domestic VAT17453810051.24
2013Personal income tax27124855571.93
2013Corporate income tax35902691212.55
2013Withholding tax1992934400.14
2013Presumptive tax2255434180.16
2013Other domestic taxes13295494750.94
2013VAT on imports27373170631.94
2013Import duty26008266021.85
2013Excise on imports814740740.06
2013Other customs taxes6608530800.47
2014Domestic VAT21600980601.42
2014Personal income tax29023926421.91
2014Corporate income tax42252670152.79
2014Withholding tax1496595790.10
2014Presumptive tax2054679660.14
2014Other domestic taxes17672556901.17
2014VAT on imports31348767602.07
2014Import duty27813866251.83
2014Excise on imports855831160.06
2014Other customs taxes5733576510.38
2015Domestic VAT19370994591.34
2015Personal income tax28074808541.94
2015Corporate income tax35353082242.44
2015Withholding tax8182388980.56
2015Presumptive tax2112517140.15
2015Other domestic taxes26891637781.85
2015VAT on imports30853288792.13
2015Import duty27391546441.89
2015Excise on imports880760060.06
2015Other customs taxes5483807260.38
2016Domestic VAT22368915911.57
2016Personal income tax25263096661.78
2016Corporate income tax34892190682.45
2016Withholding tax18048881411.27
2016Presumptive tax2007011020.14
2016Other domestic taxes20823556931.46
2016VAT on imports28215947161.98
2016Import duty28250623741.99
2016Excise on imports973329540.07
2016Other customs taxes4050285920.28
2017Domestic VAT23369544821.57
2017Personal income tax30259310702.03
2017Corporate income tax37162455652.49
2017Withholding tax1432424980.10
2017Presumptive tax1899997560.13
2017Other domestic taxes29143561431.96
2017VAT on imports31965311792.15
2017Import duty32072936302.15
2017Excise on imports808444730.05
2017Other customs taxes7110803940.48
2018Domestic VAT27747620191.71
2018Personal income tax34127435362.11
2018Corporate income tax47886233522.96
2018Withholding tax1184375400.07
2018Presumptive tax1920155880.12
2018Other domestic taxes20606641811.27
2018VAT on imports30603675511.89
2018Import duty30626724251.89
2018Excise on imports948921550.06
2018Other customs taxes22981339161.42
2019Domestic VAT25801955601.50
2019Personal income tax37847709642.20
2019Corporate income tax63255223243.67
2019Withholding tax1111366190.06
2019Presumptive tax2002805590.12
2019Other domestic taxes40148939722.33
2019VAT on imports18195570841.06
2019Import duty24945062571.45
2019Excise on imports1070471100.06
2019Other customs taxes23483882171.36
2020Domestic VAT24750105541.34
2020Personal income tax36755794971.99
2020Corporate income tax57503441183.11
2020Withholding tax20843098271.13
2020Presumptive tax1855191150.10
2020Other domestic taxes19216787071.04
2020VAT on imports17391270400.94
2020Import duty24445523971.32
2020Excise on imports1142207940.06
2020Other customs taxes22859882831.24
2021Domestic VAT29615998971.50
2021Personal income tax43811410712.21
2021Corporate income tax66104492143.34
2021Withholding tax20047056501.01
2021Presumptive tax62781820.00
2021Other domestic taxes15663587100.79
2021VAT on imports20831457281.05
2021Import duty29472105401.49
2021Excise on imports879994370.04
2021Other customs taxes43157056902.18
2021Not attributed to a head2028423620.10
2022Domestic VAT31694240171.47
2022Personal income tax44990983602.09
2022Corporate income tax74778213393.47
2022Withholding tax16844876150.78
2022Presumptive tax55610810.00
2022Other domestic taxes18802133390.87
2022VAT on imports24130549451.12
2022Import duty34639631571.61
2022Excise on imports1210784520.06
2022Other customs taxes52805748412.45
2022Not attributed to a head1796695880.08
2023Domestic VAT48387233331.72
2023Personal income tax61299000002.19
2023Corporate income tax114076633334.07
2023Withholding tax16198110850.58
2023Presumptive tax56306670.00
2023Other domestic taxes37902550261.35
2023VAT on imports34871500001.24
2023Import duty44998300001.60
2023Excise on imports1480600000.05
2023Other customs taxes59052000002.10
2024Domestic VAT42839475001.46
2024Personal income tax59071775002.01
2024Corporate income tax116372650003.96
2024Withholding tax13363441450.45
2024Presumptive tax1647825000.06
2024Other domestic taxes41341420571.41
2024VAT on imports40204075001.37
2024Import duty50660575001.72
2024Excise on imports2380275000.08
2024Other customs taxes56767075001.93
2025Domestic VAT44019884031.46
2025Personal income tax59650430791.98
2025Corporate income tax105083088123.48
2025Withholding tax15195895490.50
2025Presumptive tax3411809220.11
2025Other domestic taxes49223792051.63
2025VAT on imports38435650.00
2025Import duty48499694121.61
2025Other customs taxes87450458602.90

The mix in 2024

Every shilling, franc or rand of tax, by head

Corporate income tax27.7%Personal income tax14.0%Other customs taxes13.5%Import duty12.0%Domestic VAT10.2%Other domestic taxes9.8%VAT on imports9.6%Withholding tax3.2%
Rectangle areas are proportional to revenue in 2024 (US dollars at purchasing-power parity). Total tax revenue: $42.1bn.
Show the numbers as a table
Tax headRevenue (PPP $)Share of tax revenue
Domestic VAT42839475000.10
Personal income tax59071775000.14
Corporate income tax116372650000.28
Withholding tax13363441450.03
Presumptive tax1647825000.00
Other domestic taxes41341420570.10
VAT on imports40204075000.10
Import duty50660575000.12
Excise on imports2380275000.01
Other customs taxes56767075000.13

Every published number

Ghana in the ATAF Databank

All 23 freely available indicators, exactly as ATAF publishes them. A blank cell means ATAF has no figure for that year; nothing is filled in.

Ghana: ATAF Databank indicators by year
Indicator2010201120122013201420152016201720182019202020212022202320242025
Nominal GDP (PPP)$80.4bn$90.9bn$140.9bn$151.6bn$145.0bn$142.2bn$149.0bn$162.0bn$172.2bn$184.8bn$198.0bn$215.8bn$280.5bn$294.1bn$301.9bn
Real GDP27,486.0m30,040.3m124,478.0m128,033.0m130,748.0m135,159.0m146,146.0m155,207.0m164,560.0m165,993.0m174,592.1m179,966.0m186,594.8m197,552.5m209,638.0m
Final Consumption (PPP)$162.5bn$144.9bn$124.9bn$113.3bn$87.5bn$82.9bn$81.5bn$81.4bn$75.8bn$75.4bn$120.6bn$252.8bn$259.4bn$253.7bn
Total Tax Revenues (PPP)$12.8bn$15.8bn$15.9bn$18.0bn$18.1bn$18.2bn$19.3bn$21.6bn$23.5bn$22.6bn$27.2bn$30.2bn$41.5bn$42.1bn$41.0bn
Total Number Of Registered Taxpayers1.3m1.4m1.6m2.5m7.4m7.6m6.2m5.3m6.3m
Non-Tax-Revenues (PPP)$3.9bn$6.3bn$8.4bn$6.2bn$6.0bn$5.8bn$3.4bn$7.6bn$9.1bn$5.7bn$3.9bn$6.9bn$7.4bn$67.9bn$5.9bn
Domestic Tax Revenues (PPP)$7.6bn$9.7bn$9.8bn$11.4bn$11.7bn$12.1bn$12.1bn$13.1bn$16.8bn$16.0bn$17.7bn$18.9bn$27.4bn$27.1bn$27.4bn
Customs Tax Revenues (PPP)$5.2bn$6.1bn$6.1bn$6.6bn$6.5bn$6.1bn$7.2bn$8.5bn$6.8bn$6.6bn$9.4bn$11.3bn$14.0bn$15.0bn$13.6bn
Revenue From Agriculture, Forest & Fishing (PPP)$264.9m$912.2m$784.2m$299.9m$525.8m$431.7m$397.0m$277.1m$320.2m$42.9m$43.2m$67.9m$95.6m$148.0m$161.0m
Revenue From Mining & Quarrying (PPP)$1.5bn$1.4bn$1.2bn$1.1bn$1.1bn$1.1bn$291.3m$660.9m$793.8m$2.3bn$2.2bn$2.4bn$3.4bn$5.8bn$5.3bn
Revenue From Secondary Sector (PPP)$381.9m$775.5m$672.3m$1.5bn$757.7m$410.9m$415.3m$414.1m$477.9m$3.8bn$3.6bn$2.5bn$3.5bn$2.9bn$9.2bn
Revenue From Tertiary Sector (PPP)$3.1bn$4.4bn$3.8bn$3.9bn$4.9bn$5.2bn$5.3bn$6.0bn$7.2bn$6.3bn$6.8bn$9.9bn$14.0bn$21.3bn$12.9bn
Domestic VAT Revenues (PPP)$1.5bn$1.7bn$1.7bn$2.2bn$1.9bn$2.2bn$2.3bn$2.8bn$2.6bn$2.5bn$3.0bn$3.2bn$4.8bn$4.3bn$4.4bn
VAT Refunded (PPP)$157.5m$212.0m$205.5m$149.7m$495.4m$436.6m$447.2m$459.9m$431.5m$291.8m$23.0m$34.2m$668.1m$713.8m$569.4m
PIT Revenues (PPP)$1.9bn$2.9bn$2.7bn$2.9bn$2.8bn$2.5bn$3.0bn$3.4bn$3.8bn$3.7bn$4.4bn$4.5bn$6.1bn$5.9bn$6.0bn
CIT Revenues (PPP)$2.4bn$3.3bn$3.6bn$4.2bn$3.5bn$3.5bn$3.7bn$4.8bn$6.3bn$5.8bn$6.6bn$7.5bn$11.4bn$11.6bn$10.5bn
Withholding Tax Revenues (PPP)$350.5m$397.5m$199.3m$149.7m$818.2m$1.8bn$143.2m$118.4m$111.1m$2.1bn$2.0bn$1.7bn$1.6bn$1.3bn$1.5bn
Presumptive Tax Revenues (PPP)$185.8m$218.9m$225.5m$205.5m$211.3m$200.7m$190.0m$192.0m$200.3m$185.5m$6.3m$5.6m$5.6m$164.8m$341.2m
Other Domestic Tax Revenues (PPP)$1.1bn$1.1bn$1.3bn$1.8bn$2.7bn$2.1bn$2.9bn$2.1bn$4.0bn$1.9bn$1.6bn$1.9bn$3.8bn$4.1bn$4.9bn
VAT On Import Revenues (PPP)$2.4bn$2.8bn$2.7bn$3.1bn$3.1bn$2.8bn$3.2bn$3.1bn$1.8bn$1.7bn$2.1bn$2.4bn$3.5bn$4.0bn$3.8m
Import Duty Revenues (PPP)$2.1bn$2.5bn$2.6bn$2.8bn$2.7bn$2.8bn$3.2bn$3.1bn$2.5bn$2.4bn$2.9bn$3.5bn$4.5bn$5.1bn$4.8bn
Excises on Imports Revenues (PPP)$66.7m$75.5m$81.5m$85.6m$88.1m$97.3m$80.8m$94.9m$107.0m$114.2m$88.0m$121.1m$148.1m$238.0m
Other Customs Tax Revenues (PPP)$613.2m$695.1m$660.9m$573.4m$548.4m$405.0m$711.1m$2.3bn$2.3bn$2.3bn$4.3bn$5.3bn$5.9bn$5.7bn$8.7bn

Values are rounded for display; the CSV has them exactly as published. Revenue and GDP are US dollars at purchasing-power parity.

Data-quality checks

What the automatic checks found

No check was tripped for Ghana.

Source: ATAF Databank, the African Tax Administration Forum; World Bank World Development Indicators. Tax and GDP are in US dollars at purchasing-power parity, so their ratio equals the ratio in local currency. Cite as: Kaijamahe, W. H. (2026). Ghana. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/GHA Every figure and its method: taxintellilyticsstories.com/africa/methods

Cite this sheet

Ghana, in Edition 1

Kaijamahe, W. H. (2026). Ghana. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/GHA

Western Africa

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