Income Tax Act, 2015 (Act 896) as amended by Income Tax (Amendment) Act, 2015 (Act 902) Income Tax (Amendment) Act, 2016 (Act 907)

Section 1: (3) Subject to subsection (5), the income tax payable by a person under subsection (1)(a) is calculated by(a) applying the relevant rates of income tax set out in the First Schedule to the chargeable income of that person; and(b) deducting a foreign tax credit allowed to the person for the year.  

Procedures to Follow




Not Avaiable

Responsible Institution

Ministry of Finance

28th February Road, Finance Drv, Accra
Email:info@mofep.gov.gh
Website:www.mofep.gov.gh

Fees / Charges




Not Avaiable