Ghana · GRA VAT Return
Ghana VAT Return — box-by-box guide
Ghana operates a composite VAT system: the headline 15% VAT rate under the VAT Act 2013 (Act 870) is applied alongside a 2.5% National Health Insurance Levy (NHIL) and a 2.5% GETFund levy, giving an effective 20% tax on standard-rated supplies. Monthly returns are filed with the Ghana Revenue Authority (GRA) by the 30th of the following month. HelloBooks computes the 15% VAT component on every invoice and bill (NHIL and GETFund levy lines are on our roadmap), then pre-populates the GRA standard rate return for you to file on the GRA Taxpayer Portal.
GRA VAT Standard Rate Return — box reference
| Box | Label | What it includes |
|---|---|---|
| Box 1 | Total standard rated supplies (15%) | Total value of taxable supplies subject to the standard 15% VAT rate, net of taxes. Includes all domestic goods and services not zero-rated or exempt. NHIL and GETFund are applied on top of this same base. |
| Box 2 | VAT output tax | VAT at 15% on Box 1. Plus NHIL at 2.5% and GETFund at 2.5% — all three are computed on the same tax-exclusive base and appear on the same invoice. Total tax charged to customers is 20% of the pre-tax value. |
| Box 3 | Zero-rated supplies (exports) | Exports of goods outside Ghana and qualifying international services, taxable at 0%. No output VAT, NHIL, or GETFund levy arises; input credits on related costs remain recoverable. |
| Box 4 | Exempt supplies | Supplies exempt from VAT under the VAT Act 2013 (Act 870) and its amendments — e.g. unprocessed foodstuffs, agricultural inputs, financial services, educational services. No input tax recovery on exclusively exempt costs. |
| Box 5 | Total taxable purchases | Total value of purchases on which VAT (and NHIL/GETFund) was charged by your suppliers. Forms the basis for computing deductible input tax. |
| Box 6 | Input VAT deductible | VAT, NHIL, and GETFund levy paid on business purchases that can be offset against output tax. HelloBooks totals the deductible input VAT; apportionment for mixed taxable/exempt supplies is on our roadmap. |
| Net VAT | Net VAT payable / (credit) | Total output tax (Box 2) minus total deductible input tax (Box 6). A positive amount is remitted to the GRA by the 30th of the following month. A credit may be carried forward. |
Key facts for Ghana VAT
- Standard VAT rate
- 15%
- NHIL levy
- 2.5% (National Health Insurance Levy — same base as VAT)
- GETFund levy
- 2.5% (Ghana Education Trust Fund — same base as VAT)
- Effective rate (combined)
- 20% on standard rated supplies (15% + 2.5% + 2.5%)
- Zero rate
- 0% — exports and qualifying international services
- Filing frequency
- Monthly
- Deadline
- 30th of the month following the tax period
- Registration threshold
- GHS 200,000 annual taxable turnover
- Filing portal
- GRA Taxpayer Portal (taxpayerportal.gra.gov.gh)
- Governing authority
- Ghana Revenue Authority (GRA)
Page last reviewed: 2026-06-16.