Ghana New PAYE Rates 2026: Bands, SSNIT and Examples

The Ghana Revenue Authority introduced new PAYE rates under the Income Tax (Amendment) Act 2026 (Act 1178). They apply from 1 September 2026 and were announced on 24 September, so some employers adjusted September pay afterwards. If your net salary changed in September or October, this is the reason. This guide explains Ghana's new PAYE rates for 2026, how SSNIT is deducted, and how to work out your take-home pay, with worked examples.

Step 1: SSNIT comes off first

Employees contribute 5.5% of basic salary to the Social Security and National Insurance Trust (SSNIT), and this contribution is deducted before PAYE is calculated. Your employer pays a further 13%. Of the combined 18.5%, 13.5% goes to SSNIT and 5% to a privately managed Tier 2 occupational scheme. For 2026, contributions apply to earnings up to GHS 69,000 a month, so the most an employee pays is GHS 3,795 a month. Read more in our guide to Ghana's three-tier pension scheme.

Step 2: Ghana's monthly PAYE bands

After SSNIT, the rest of your income is taxed in these monthly bands for resident employees:

First GHS 588: 0%
Next GHS 80: 5%
Next GHS 100: 10%
Next GHS 2,900: 17.5%
Next GHS 16,000: 25%
Next GHS 30,332: 30%
Above GHS 50,000: 35%

Each rate applies only to the slice of income inside its band, so moving into a higher band never reduces your take-home pay overall.

Worked examples under the new PAYE rates

These examples assume your whole salary is basic pay.

Salary of GHS 3,000 a month. SSNIT is GHS 165, leaving GHS 2,835 to tax. PAYE is about GHS 375.73, so take-home pay is about GHS 2,459.

Salary of GHS 5,000 a month. SSNIT is GHS 275 and PAYE is GHS 785.75, so take-home pay is GHS 3,939.25.

Salary of GHS 15,000 a month. SSNIT is GHS 825 and PAYE is GHS 3,148.25, so take-home pay is GHS 11,026.75.

If part of your pay is allowances rather than basic salary, SSNIT is smaller and PAYE slightly higher, because SSNIT is calculated on basic salary only. Check your own figures with our Ghana PAYE calculator.

Saving more for retirement lowers your PAYE

Voluntary contributions to a Tier 3 provident fund or personal pension are also deductible, up to 16.5% of basic salary together with your SSNIT contribution. Because the contributions come off before tax, they lower your PAYE while building your long-term savings. For someone in the 25% band, every GHS 100 contributed to Tier 3 saves GHS 25 in tax.

Who benefits most from the new rates

The new bands mainly change how middle and higher incomes are taxed, so the effect on your pay depends on where your salary sits. The simplest way to see the difference is to put your September and August gross pay into the calculator and compare the PAYE. Employees with large allowances should pay attention to how those allowances are treated, since they are taxed but do not attract SSNIT.

Why the back-dated change matters

Because the new rates were announced after September payroll had been prepared at some companies, employers may have adjusted the difference in a later month. Compare your September and October payslips, and ask your payroll team if the figures do not match the new bands. Keep your payslips as a record of the tax you have paid.

Other things to check on your payslip

Make sure your Ghana Card number is correctly linked to your payroll records, since the Ghana Card PIN now serves as your tax identification number; see our guide to the Ghana Card and TIN. Loan repayments, welfare dues and other voluntary deductions are separate from tax.

Frequently asked questions

What is the tax-free income in Ghana in 2026?

The first GHS 588 of monthly chargeable income is taxed at 0% for resident employees.

Is SSNIT deducted before PAYE in Ghana?

Yes. The employee's 5.5% SSNIT contribution is deducted before PAYE is worked out.

What is the top PAYE rate in Ghana?

35%, on monthly chargeable income above GHS 50,000.

Ghana's new PAYE rates from September 2026 explained