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2026-03-10 / Finza

Ghana VAT, NHIL, and GETFund after 1 January 2026

What changed in how NHIL and GETFund are treated for bookkeeping—and why separating levies still matters for filings.

Headline rates many businesses reference

Businesses often discuss 15% VAT, 2.5% NHIL, and 2.5% GETFund on applicable supplies. Your actual treatment depends on registration and supply type—confirm with your accountant or GRA.

What changed conceptually

Under Ghana's revised VAT framework effective 1 January 2026, NHIL and GETFund may be treated as input tax deductions alongside VAT where rules apply. Your records should still separate levies so filings and reviews stay clear.

Practical takeaway

Use tools that show output and input elements distinctly—not one lump sum.

Full guide: VAT, NHIL, GETFund · How VAT works in Ghana. For software that keeps tax-line records easier to review, see VAT software for Ghana.

Keep tax-related records easier to review

For VAT, NHIL, GETFund, and WHT topics, Finza helps keep document totals, payment records, and Ghana tax lines closer together where they apply.

  • Review Ghana tax lines where applicable
  • Keep invoice and payment records connected
  • Confirm final treatment with your accountant or GRA

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