Ghana PAYE & Net Salary Calculator

About the Ghana PAYE & Net Salary Calculator

Work out the PAYE (Pay As You Earn) taken from a month's pay in Ghana and what you take home. Enter your basic salary and any allowances, benefits in kind, overtime and bonus: the calculator takes off your SSNIT contribution of 5.5% of basic salary and any other deduction the Ghana Revenue Authority (GRA) allows, taxes the rest by GRA's monthly bands, from 0% on the first GH₵588 to 35% above GH₵50,000, and applies the separate rates for overtime and bonuses.

The result is a payslip — gross pay, SSNIT, PAYE and take-home pay — with how your chargeable income was worked out, the tax in each band, a year of your regular pay and what your employer pays on top. It also covers non-resident employees and casual workers. Nothing you type leaves your browser. Without a pass the page shows a free preview of your own result: the PAYE this month, with the first rows of each table, while every other figure stays hidden until you unlock it with a Pro pass.

How PAYE is worked out

GRA taxes all income from employment, in cash or in kind: allowances are added to the salary, and benefits in kind such as a vehicle, fuel or accommodation are valued in cedis and added too (GRA: PAYE). Before tax, these come off:

• your SSNIT contribution, 5.5% of basic salary, worked out on at most GH₵69,000 a month, SSNIT's maximum insurable earnings (SSNIT's public notice);
• provident fund (third-tier) contributions, up to 16.5% of basic salary, paid by you, your employer or both;
• mortgage interest on one residence;
• contributions and donations to a worthwhile cause;
• the personal reliefs GRA has granted you, spread over the months.

What is left is your chargeable income. In short: chargeable income = basic salary + allowances + benefits in kind − SSNIT − deductions − reliefs ÷ 12.

The monthly bands for resident individuals (GRA: Income Tax (Amendment) Act, 2026 (Act 1178)) are: the first GH₵588 at 0%, the next GH₵80 at 5%, the next GH₵100 at 10%, the next GH₵2,900 at 17.5%, the next GH₵16,000 at 25%, the next GH₵30,332 at 30% and everything above GH₵50,000 at 35%. Employers file the monthly PAYE return by the 15th of the month after the deduction.

Overtime and bonuses

Overtime of junior staff whose employment income for the year is GH₵18,000 or less is taxed on its own: 5% on overtime of up to half the monthly basic salary and 10% on the part above half. Other employees' overtime is taxed with their pay. A bonus paid in a year of assessment is taxed at 5% up to 15% of the year's basic salary; the rest is added to employment income and taxed by the bands. Non-resident employees pay 20% on bonus and overtime (GRA: PAYE).

Personal reliefs

Resident individuals can claim, a year (GRA: Personal Tax Relief):

• marriage or responsibility relief, GH₵1,200, for a spouse or at least two children in your care;
• children's education relief, GH₵600 a child, up to three children at a recognised registered educational institution in Ghana;
• old age relief, GH₵1,500, from age 60;
• aged dependent relative relief, GH₵1,000 for each relative aged 60 or over in your care (not your spouse or child), up to two relatives;
• educational relief for training that updates professional, technical or vocational skills, up to GH₵2,000;
• disability relief, 25% of income from business or employment.

You apply to the Commissioner-General on the prescribed form; for an employee with only employment income the employer completes the Tax Relief Application Form, and GRA works out on it the year's relief and the monthly deduction the employer then applies.

Non-resident employees and casual workers

The chargeable income of a non-resident individual is generally taxed at a flat 25%, and personal reliefs are for residents only. Casual workers — seasonal or intermittent work of no more than six months in a row, paid daily — have 5% deducted from what they are paid, which the employer pays to GRA. SSNIT asks employers to pay contributions for casual and contract workers too (SSNIT: Become an Employer).

Limitations

• For one month of employment income. Income from a business, investments or a second job is combined in your annual return and is not included.
• Uses GRA’s current monthly bands. Pay for months taxed under an earlier table is not covered.
• Benefits in kind are taken at the value you enter: GRA values accommodation, vehicles and loans by the rules of the Income Tax Act.
• The junior-staff overtime rates are applied when twelve months of the basic salary, allowances and benefits you enter come to GH₵18,000 or less.
• Reliefs are applied as GRA grants them; the calculator takes the amounts on GRA’s relief page.
• An estimate from GRA’s published rules, not tax advice: your employer’s payroll and GRA’s assessment decide what you pay.

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