GRA E-VAT
Ghana VAT, NHIL and GETFund in 2026
How GRA describes the 15% VAT, 2.5% NHIL and 2.5% GETFund lines after the 2026 reform.
Reviewed by the EazSell editorial team · Updated 21 September 2026
Direct answer
For VAT-able supplies under the 2026 reforms, GRA states VAT is 15%, NHIL is 2.5% and GETFund is 2.5%, each calculated on the same base. That makes an effective 20% charge on those supplies. Exempt, relieved and zero-rated items need their own treatment.
Reference: GRA: VAT and 2026 reforms
Do not stack the levies
GRA says the older method of adding levies before calculating VAT has been removed. A POS configured for the old sequence can produce the wrong total even if all three labels are present. Check a sample item with your accountant before changing production settings.
Show separate lines
GRA instructs businesses authorised to use their own computer-generated invoices and receipts to show separate lines for NHIL, GETFund and VAT. The POS item master also needs the correct tax category. One default rate across every product is not a safe shortcut.
Update the whole workflow
Review prices entered as tax-inclusive and tax-exclusive, discounts, returns and end-of-day reports. Each can expose a different rounding or base-value error. Keep an approved example calculation beside the test results.
What to check before you decide
- Confirm item tax classes with a Ghana tax adviser.
- Test both tax-inclusive and tax-exclusive prices.
- Check receipt lines and daily totals against an approved calculation.
Questions people ask
Is every sale charged 20%?
No. GRA describes different treatment for zero-rated, relieved and exempt supplies.
Sources and verification
Check current GRA instructions and your own taxpayer position before treating this guide as an implementation decision.
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