Work out VAT, NHIL and GETFund Levy on one amount.
Enter an amount either way round — the price before tax, or the price the customer actually pays — and see VAT, NHIL and GETFund Levy split out under the rates in force since the 1 January 2026 reform. No signup, nothing gated, nothing stored.
One amount, one supply
One taxable supply of standard-rated goods or services. Enter what you have and which way round it is; the breakdown updates as you type.
The breakdown
One supply, standard-rated.
| Component | Amount |
|---|
VAT, NHIL and GETFund Levy are each calculated on the same VAT-exclusive taxable value and added together — there is no levy-then-VAT stacking under the current rules. For guidance only; your own filing is computed by GRA's own systems — check with the GRA for your own circumstances.
The rates, and where they come from
Ghana's VAT system changed on 1 January 2026. These are the rates now in force, not the ones that applied before that date.
- VAT (standard rate): 15%.
- Charged on the VAT-exclusive taxable value of standard-rated goods and services.
- NHIL (National Health Insurance Levy): 2.5%.
- Charged on the same VAT-exclusive taxable value as VAT — not on a VAT-inclusive amount.
- GETFund Levy: 2.5%.
- Charged on the same VAT-exclusive taxable value as VAT.
- Combined: 20% of the VAT-exclusive value.
- GRA's own description of the current method: "VAT is now calculated as 15% of the total price of an item, in addition to the 2.5% NHIL, and 2.5% GETFund Levy, also calculated on the total price" — all three on one base, added together.
- COVID-19 Health Recovery Levy: abolished.
- Removed with effect from 1 January 2026 under the Value Added Tax Act, 2025 (Act 1151). It no longer applies and is not part of this calculator.
- VAT Flat Rate Scheme: abolished.
- The 3% flat-rate scheme for retailers of taxable goods was removed with effect from 1 January 2026, in favour of the single standard-rate structure above. This calculator has one scheme — the current one — because there is no longer a second one to offer.
Sources: Ghana Revenue Authority, gra.gov.gh/domestic-tax/tax-types/vat/, fetched 6 September 2026. Corroborated by PwC Ghana, Worldwide Tax Summaries, taxsummaries.pwc.com/ghana/corporate/other-taxes, page last reviewed 11 March 2026.
Withholding tax on goods, works and services (resident payers)
This is income tax withheld from a payment to a resident supplier — an advance against that supplier's own tax bill, not part of VAT. A separate, smaller VAT withholding regime for appointed agents (7% of the VAT-standard-rated value) exists but is not covered by this calculator.
| Supply | Rate | Threshold |
|---|---|---|
| Goods | 3% | Above GH₵2,000 a year from the same supplier |
| Works | 5% | Above GH₵2,000 a year from the same supplier |
| Services | 7.5% | Above GH₵2,000 a year from the same supplier (and on any payment to an individual for services) |
Sources: Ghana Revenue Authority, gra.gov.gh/domestic-tax/tax-types/withholding-tax/, fetched 6 September 2026. Corroborated by PwC Ghana, Worldwide Tax Summaries, taxsummaries.pwc.com/ghana/corporate/withholding-taxes, page last reviewed 11 March 2026. Neither is a final tax — it reduces what the supplier owes later, it does not settle it.
What this does not do
A calculator answers one question about one supply. A VAT return covers every supply in a period, and has to reconcile against input tax and exemptions.
- Exempt and zero-rated supplies are not modelled here.
- This calculator assumes a standard-rated supply. Exemptions (certain foodstuffs, health, education, financial services and others) and zero-rating (mainly exports) are decided item by item, not by this page.
- Input tax and net VAT payable are not shown.
- A registered business reclaims VAT it was charged on its own purchases; what it actually pays GRA is the net of output and input tax across the period, which this single-supply calculator does not attempt.
- Nothing here is filed or stored.
- The figures stay in your browser. Filing happens on the GRA's own channel; see the PAYE guide and SSNIT guide for how the equivalent payroll figures are produced from a closed pay run.
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