Corporate Tax
| Type of company | Percentages(% |
| Hotel | 22 |
| Financial institution-income from loan to farming enterprises | 20 |
| Financial institution-income from loan for leasing company | 20 |
| All companies | 25 |
| Companies engaged in non-traditional export | 8 |
| Companies listed on stock exchange | 22 |
Investment incentive
Tax Holidays (from start of operation)
| Sector | Number of years |
| Real estate | 5years |
| Rural banks | after 10years tax holidays |
| Cattle ranching tree cropping (e.g coffee, oil palm,shea-butter and coconut) | 10years |
| Livestock excluding cattle and poultry | 5years |
| Fish Farming, poultry and cash crops | 5years |
| Agro-processing-converting fish, live stock into edible canned product | 5years |
| Waste processing (including plastics and polythene | 7years |
| Free zones enterprises/development (after 10 years of operation) | 8% |
Locational Incentives (Tax Rebates)
a)Manufacturing industries located in:
- Accra and Tema 25%
- All other regional capitals 18.75%
- Located outside regional capitals 12.50%
b) After the initial 5-year tax holiday period, Agro-processing enterprises which use local agricultural raw materials as their main inputs shall have corporate tax rates fixed according to their location as follows:
- Accra – Tema 20%
- Other Regional Capitals (except Northern,
Upper East and Upper West Regional Capitals) 10%
- Outside Regional Capitals 0%
- Northern, Upper East and
Upper West Regions (capitals and all other locations)0%
Exemptions
Industrial plant, machinery or equipment and parts thereof are exempted from customs import duty under the HS Codes chapter 82, 84, 85 and 98. An enterprise whose plant, machinery or equipment and parts are not zero rated under the Customs, Excise and Preventive Service Management Act, 1993 may submit an application for exemption from import duties and related charges on the plant, machinery or equipment or parts of the plant, machinery or equipment to the Centre.
Investment Guarantees
- Constitutional guarantee
- Investment laws which guarantee 100% transfer profits, dividends, etc.
- MIGA membership
- Bilateral Investment Promotion Treaties (BITs)
- Double Taxation Agreements (DTAs)
