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Income Tax Act, 2015 (Act 896)

Act
Ghana National 1 de setembro de 2015 Fonte: Ghana Revenue Authority
taxincome taxPAYErental incomebusiness taxcapital gains

Resumo (em inglês simples)

Ghana's main income tax law. Establishes progressive PAYE tax bands for employment income (0% to 35%). Covers: employment income, business income, investment income (dividends, interest, rent). Rental income taxed at 8% withholding or graduated rates. Capital gains taxed at 25%. Employers must deduct PAYE monthly and remit to GRA. Tax Identification Number (TIN) required for all taxpayers. Annual returns due by April 30.

O que isto significa para si

  • • PAYE is deducted monthly by employer
  • • Progressive rates from 0% to 35%
  • • Rental income withholding: 8%
  • • TIN required for all taxpayers
  • • Annual returns due April 30
  • • Capital gains tax: 25%

Fonte original

https://gra.gov.gh/domestic-tax/tax-types/income-tax/

Conteúdo proveniente de Ghana Revenue Authority. Consulte sempre o documento oficial para obter o texto que faz fé.

Não constitui aconselhamento jurídico. Este resumo tem fins meramente informativos. A ONIM não armazena nem republica textos jurídicos integrais. Consulte sempre um profissional de direito qualificado para obter aconselhamento adequado à sua situação.