Ghana gift tax: what counts, the rates and the 21-day return rule

Ghana taxes gifts received in respect of employment, business or investment. What counts as a taxable gift, the rates GRA applies, and the written return due within 21 days.

By Ernest · 24 October 2026

What gift tax is - and what it is not

Under the Income Tax Act, 2015 (Act 896), Ghana taxes a gift you receive in respect of your employment, your business, or an investment. GRA says any such gift is taxable under the income tax law.

Just as important is what the law leaves out. In GRA's own words, the tax applies to a gift received in respect of employment, business or investment "other than under a will, upon intestacy or by way of transfer to the spouse, child or parent of that person". How that carve-out applies to a particular transfer is a question for GRA - this guide does not interpret it for individual cases.

The three taxable gift types and the rates

• Gift from employment (section 4(2)(vii)) - a gift from your employer, an associate of your employer, or a third party under an arrangement with them
• Gift from business (section 5(2)(vi)) - a gift in respect of a business you own fully or partly
• Gift from investment (section 6(2)(v), as amended) - any other taxable gift that is not about employment or business

Employment and business gifts are added to your income for the year and taxed at the graduated rates. A gift from investment is taxed at 15% for a resident and 25% for a non-resident. The value used is the market value at the time you receive the gift.

The graduated rates were revised from September 2026 by the Income Tax (Amendment) Act, 2026 (Act 1178), which replaced the individual rate bands and raised the presumptive-tax turnover ceiling. Act 1178 did not change the gift provisions of Act 896.

One qualification on the 15%. GRA's gift tax page presents 15% as the rate on an investment gift for a resident. The Act words it differently: under paragraph 1(4) of the First Schedule to Act 896 (inserted by the Income Tax (Amendment) (No. 2) Act, 2016 (Act 924)), an individual who receives a gift other than in respect of business or employment "may elect to pay tax at the rate of fifteen percent", with the rest of the year's income taxed at the graduated rates. GRA's public guidance presents the 15% as the rate; the statute frames it as an election. How the election works in practice is a question for GRA.

The 21-day return rule

If you receive a taxable gift that is not from employment or business, GRA says you must submit a written return within 21 days of receiving the gift. The return states:

• The description and location of the gift
• Its total value
• How the tax is calculated and the tax payable
• The full name and address of the donor
• Any other information the Commissioner requires

Payment is due at the time the return is submitted. GRA publishes a downloadable Gift Tax Return Form on its website. Returns go to the Ghana Revenue Authority - toll-free line 0800-900-110, head office off Starlet 91 Road, Ministries, Accra.

Good to know

This article summarises GRA's own public guidance on gift tax. Individual cases are assessed by GRA - for a specific situation, contact GRA directly. This is general information, not tax advice.