Ghana changed PAYE mid-2026: Act 1178 (in force 1 September 2026) raised the tax-free band to GH₵588/month — deliberately set so minimum-wage earners now pay zero PAYE. SSNIT takes 5.5% of basic salary only (not gross — the calculator needs your basic/allowance split), capped at GH₵69,000/month, and it reduces your taxable income.
Estimates only — not tax advice. Results are computed from official 2026 tax rules; always verify important decisions with the relevant tax authority.
Step 1 — Enter your monthly gross salary in GH₵.
Step 2 — Enter your monthly basic salary. SSNIT is 5.5% of basic only — allowances are excluded unless declared pensionable.
Step 3 — Select residency. Non-residents pay a flat 25% on Ghana-source employment income.
Step 4 — The calculator deducts SSNIT, then applies the Act 1178 bands (current since September 2026).
Resident PAYE — Act 1178 monthly bands (from 1 September 2026; January–August 2026 used the old bands):
| Monthly chargeable income | Rate |
|---|---|
| First GH₵588 | 0% |
| Next GH₵80 | 5% |
| Next GH₵100 | 10% |
| Next GH₵2,900 | 17.5% |
| Next GH₵16,000 | 25% |
| Next GH₵30,332 | 30% |
| Above GH₵50,000 | 35% |
Chargeable income = gross − employee SSNIT (Tier 1) − approved personal reliefs. SSNIT: employee 5.5% of basic salary (employer 13%), ceiling GH₵69,000/month maximum insurable earnings (up from 61,000 in 2025). Of the 18.5% total, 13.5% stays with SSNIT (Tier 1) and 5% goes to your licensed Tier 2 trustee — there is no separate 5% employer surcharge on top.
Personal reliefs (optional, reduce chargeable income): marriage/responsibility GH₵1,200/year, old age GH₵1,500, child education GH₵600/child (max 3). Non-residents: flat 25% on Ghana-source employment income.
Example 1 — basic GH₵5,000 (all basic, resident): SSNIT = 5.5% × 5,000 = GH₵275. Chargeable 4,725 → PAYE = 4 + 10 + 507.50 + 264.25 = GH₵785.75. Net = GH₵3,939.25/month.
Example 2 — gross GH₵8,000 (basic 5,000 + allowances 3,000): SSNIT GH₵275 (basic only!); chargeable 7,725 → PAYE = 521.50 + 25% × 4,057 = GH₵1,535.75. Net = GH₵6,189.25/month — the basic/allowance split saved GH₵165 in SSNIT.
1. SSNIT on gross. It’s basic salary only — the single most common Ghana calculator error.
2. Pre-September bands. January–August 2026 used the old bands (GH₵490 tax-free); Act 1178 applies from 1 September.
3. Double-counting Tier 2. The 5% Tier 2 comes out of the 18.5% — employer cost is 13%, not 18%.
4. Subtracting NHIL/GETFund from pay. They’re consumption levies, not payroll deductions.
| Applicable period | 2026 — Act 1178 PAYE bands from 1 Sep 2026 (old bands Jan–Aug 2026) |
| Based on | Ghana Revenue Authority (Act 1178, Income Tax (Amendment) Act 2026); SSNIT (National Pensions Act 2008) |
| Last verified | 24 October 2026 |
| Assumes | Resident employee; no personal reliefs claimed; allowances not pensionable |
| Doesn’t cover | Tier 3 voluntary provident fund; 15%-of-basic bonus rule; SSNIT lump-sum on permanent departure |
Sources: Figures compiled from: GRA — PAYE, SSNIT.
Spotted an error? Report it — corrections backed by an official source get fixed first.
Act 1178: the tax-free band rose GH₵490 → GH₵588/month and the upper bands were narrowed — minimum-wage earners now pay no PAYE.
Basic salary only — 5.5% employee (13% employer), on maximum insurable earnings of GH₵69,000/month. Allowances are excluded unless declared pensionable.
Non-resident employees pay a flat 25% on Ghana-source employment income; SSNIT rules are the same for locally-employed expatriates.
GH₵21.77/day, from 1 January 2026 — the figure the GH₵588 tax-free band was calibrated against.
📖 How salary deductions work in Ghana — full guide
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