REDUCED CORPORATE INCOME TAX (CIT) RATES APPLICABLE TO CHARGEABLE INCOME FOR NONRESIDENT INDIVIDUALS
Brief Description
•The chargeable income of non-resident individuals is taxed at a flat rate of 25%
• An individual is generally non- resident for tax purposes if that individual is present
in Ghana for an aggregate period of 182 days or less in any 12-month period that
commences or ends during the year
• Non-resident persons are taxed on income which has a source in Ghana, while
resident persons are taxed on their worldwide income
•Income has a source in Ghana if it accrues in or is derived from Ghana
Criteria
Non-resident individuals individual present in Ghana for an aggregate period
of 182 days or less in any 12-month period that commences or ends during the
year and are taxed on income which has a source in Ghana
