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Income Tax Act, 2015 (Act 896)
ActGhana Fonte: GhaLII / Ghana Revenue Authority
TaxIncome TaxBusiness TaxGRA
Resumo (em inglês simples)
Main income tax law in Ghana. Imposes tax on income from employment, business, and investment. Corporate tax rate: 25% (standard), reduced rates for specific sectors. Individual rates: progressive from 0% to 30%. Requires all taxpayers to register for a Taxpayer Identification Number (TIN) with GRA. Withholding tax applies to payments to contractors, rent, dividends. Monthly PAYE returns required for employers.
O que isto significa para si
- • All businesses must register for TIN with GRA
- • Corporate tax rate is 25% (standard)
- • Individual income tax is progressive up to 30%
- • Employers must deduct and remit PAYE monthly
- • Quarterly installment payments required for self-employed
Fonte original
https://ghalii.org/legislation/act/2015/896Conteúdo proveniente de GhaLII / Ghana Revenue Authority. Consulte sempre o documento oficial para obter o texto que faz fé.
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