In force 🚨 Action required Threshold

Ghana — VAT threshold 750k

Jurisdiction
🇬🇭 Ghana
Tax
VAT
Change type
Threshold
Status
In force
Impact
Action required
Effective
1 January 2026
Instrument
GH-LAW-1151-2025
Systems
ERP, Tax engine, Invoicing, Reporting
Verified
Fetched from official source · high confidence
What to do

Set the Ghana VAT registration threshold to GHS 750,000 for goods businesses, remove VAT Flat Rate Scheme logic, and allow input tax credit for NHIL and GETFund — all in force since 1 January 2026.

ERPTax engineInvoicingReporting

The change

Under the Value Added Tax Act, 2025 (Act 1151), effective 1 January 2026, Ghana raised the VAT registration threshold for businesses dealing in goods from GHS 200,000 to GHS 750,000. The Act also abolished the COVID-19 Health Recovery Levy and the VAT Flat Rate Scheme, and recoupled the NHIL and GETFund levies so that they qualify for input tax credit. The VAT rate remains 15% with NHIL and GETFund at 2.5% each.

Sources

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