Ghana VAT & Levies: What foreign digital providers need to know

What you'll learn

If you're supplying digital services to customers in Ghana, you may already know that VAT registration is required. But there’s more: Ghana applies additional levies on top of the standard VAT rate—and they apply to non-resident providers too.

This guide explains what these levies are, how they’re calculated, and what you should expect once registered.

What are the additional levies?

When filing VAT returns in Ghana, foreign digital service providers must charge and report:

• VAT at 15%

• NHIL (National Health Insurance Levy) at 2.5%

• GETFL (Ghana Education Trust Fund Levy) at 2.5%

• COVID-19 Health Recovery Levy at 1%

These are separate levies calculated on the same taxable base as VAT. They apply to the total value of your digital sales to Ghanaian consumers.

Total effective tax rate

Combined, the effective tax burden on digital services in Ghana is:

15% VAT + 2.5% NHIL + 2.5% GETFL + 1% COVID-19 Levy = 21%

You must collect this full amount from customers and remit it to the Ghana Revenue Authority (GRA) in your monthly return.

Is the COVID-19 levy still in effect?

Yes—for now. The 1% COVID-19 Health Recovery Levy is still active in 2025 and must be applied by foreign digital service providers.

However, the Ghanaian government has announced its intention to repeal this levy by the end of 2025, as part of wider tax reforms. We’ll keep you updated as soon as any changes take effect.

How are these levies reported?

Once registered with the GRA, you'll file a single monthly VAT return that includes all applicable tax components. These are reported in separate fields but are all part of the same submission.

We’ll take care of this for you each month—just like your standard VAT filings..

Filing timeline

• Returns are due monthly—usually by the last working day of the following month

• We’ll notify you when your return is ready and provide payment instructions

• You can also turn on auto-approval in your settings for seamless filing

Need Help?

Ghana’s tax structure can be tricky—but we’re here to help. If you need support understanding how these levies affect your pricing or reporting, reach out anytime. We’ll make sure everything is filed correctly and on time.