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 1% GETFund levy, giving an effective 18.5% tax on standard-rated supplies. Monthly returns are filed with the Ghana Revenue Authority (GRA) by the 30th of the following month. HelloBooks computes all three components on every invoice and bill, then pre-populates the GRA standard rate return for your review.
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 levy at 1% — all three are computed separately but appear on the same invoice. Total tax charged to customers is effectively 18.5% 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 applies apportionment where mixed taxable/exempt supplies exist. |
| 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
- 1% (Ghana Education Trust Fund — same base as VAT)
- Effective rate (combined)
- 18.5% on standard rated supplies
- 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.