Which rules are used
The calculator uses the 2026 (1 Jan – 31 Aug) rules by default, effective 2026-01-01 to 2026-08-31.
Important: The Income Tax (Amendment) Act, 2026 (Act 1178) changed the resident PAYE bands from 1 September 2026, raising the monthly tax-free band from GH₵490 to GH₵588. The full new band table has not yet been verified for this calculator, so PAYE for September 2026 onwards may differ from this estimate.
These values come from published secondary sources and have not yet been checked against official GRA and SSNIT publications. We will update them — and say so here — once they have been.
PAYE bands
PAYE is worked out on monthly chargeable income for resident employees. Each slice of income is taxed at the rate for its band. See the PAYE calculator for a full explanation.
| Chargeable income (monthly) | Rate | Max tax in band |
|---|---|---|
| First GH₵490.00 | 0% | GH₵0.00 (total GH₵0.00) |
| Next GH₵110.00 | 5% | GH₵5.50 (total GH₵5.50) |
| Next GH₵130.00 | 10% | GH₵13.00 (total GH₵18.50) |
| Next GH₵3,166.67 | 17.5% | GH₵554.17 (total GH₵572.67) |
| Next GH₵16,000.00 | 25% | GH₵4,000.00 (total GH₵4,572.67) |
| Next GH₵30,520.00 | 30% | GH₵9,156.00 (total GH₵13,728.67) |
| Above GH₵50,416.67 | 35% | — |
SSNIT
- Employee contribution
- 5.5% of basic salary
- Maximum insurable earnings
- GH₵69,000.00 a month
- Maximum employee contribution
- GH₵3,795.00 a month
The employee contribution is deducted from basic salary before PAYE is calculated, which lowers your taxable income. More about SSNIT.
Bonuses
A bonus up to 15% of annual basic salary is taxed at a flat 5% as a final tax. Anything above that limit is added to that month's pay and taxed at the normal PAYE rates.
Step by step
- If you entered an annual salary, divide it by 12 to get the monthly amount.
- SSNIT = 5.5% × basic salary, with basic salary capped at the maximum insurable earnings.
- Taxable income = basic salary + taxable allowances − SSNIT.
- PAYE = the sum of the tax on each band of taxable income.
- Take-home pay = gross salary − SSNIT − PAYE.
- Annual figures = 12 regular months, plus the bonus and the tax on it.
Rounding
All calculations use whole pesewas to avoid rounding errors. Each deduction is rounded half-up to the nearest pesewa, and PAYE is added up across bands before it is rounded. Your employer's payroll software may round slightly differently.
Not included
- Personal reliefs such as marriage/responsibility, child education, aged dependant, disability and old-age relief.
- Voluntary (Tier 3) pension contributions.
- Benefits in kind, overtime tax, and non-resident or casual worker rates.
- Employer-specific deductions such as loans, union dues and welfare.
Tax years available
- 2026 (1 Jan – 31 Aug) (2026-01-01 to 2026-08-31) — sources: GRA PAYE monthly rates (in force from January 2024); SSNIT: maximum insurable earnings GH₵69,000 from 1 January 2026; Income Tax Act, 2015 (Act 896) — bonus and SSNIT relief rules
- 2025 (2025-01-01 to 2025-12-31) — sources: GRA PAYE monthly rates (in force from January 2024); SSNIT: maximum insurable earnings GH₵61,000 for 2025; Income Tax Act, 2015 (Act 896) — bonus and SSNIT relief rules