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The short answer
In Ghana an individual's annual income tax return is due no later than four months after the end of the year of assessment, which is 30 April for the usual 31 December year end. The Ghana Revenue Authority applies this to all income-earning individuals, including the self-employed, and says employees must file their own annual return even though their employer runs PAYE.
Many Nigerians in Ghana assume that because tax comes off their salary every month, there is nothing more to do. The Ghana Revenue Authority (GRA) says otherwise. This guide covers the deadline, who has to file, how to file, and what lateness costs, based on GRA's own notice and a 2024 GRA statement reported by the UK Ghana Chamber of Commerce. It is information, not tax advice.
The deadline
GRA's filing notice says returns are due "not later than four months after the end of each year of assessment." Its own example: a taxpayer with a 31 December year end files the 2020 return by 30 April 2021. Applied to today, income for the year to 31 December 2026 should be returned by 30 April 2027.
- Year of assessment
- Normally the calendar year, 1 January to 31 December
- Return due
- Within four months of the year end: 30 April
- Who is covered
- All income-earning individuals, the self-employed, partnerships, companies and other entities (GRA notice)
- Employees
- File their own annual return; the employer's PAYE filing does not replace it (GRA, Nov 2024)
Do employees really have to file?
Yes, according to GRA. In November 2024 the UK Ghana Chamber of Commerce reported a GRA official explaining that, following the amendment introduced by Act 924, employees "are now required to file their annual income tax returns four months after the end of the basis period," and that "the filing of the annual personal income tax returns is the responsibility of the employee." The employer's job is the monthly PAYE return and the annual Employer's Annual Tax Deduction Schedule; yours is the personal return.
For a Nigerian on a Ghanaian payroll, the personal return is where you report anything PAYE did not catch: rent from a flat you let out in Accra, freelance fees, or a second job. Whether foreign income such as Nigerian rent belongs on it depends on your residence status; see how Ghana decides tax residence and Ghana tax on Nigerian rental income.
How to file
GRA encourages electronic filing through the Ghana.gov platform, reachable online and through the GRA website. In practice you need a taxpayer identity first; GRA's own customs pages accept either a GRA TIN or a Ghana Card PIN as the taxpayer identifier, and our guide to the Ghana Card PIN as a TIN for foreigners explains.
Steps
- Confirm your Ghana taxpayer number (Ghana Card PIN or GRA TIN) and log-in.
- Collect your payslips or the annual PAYE certificate from your employer.
- List other income for the year: rent, business or freelance receipts, interest.
- Note any tax already withheld at source, with the documents that show it.
- Complete and submit the return through the GRA online channel before 30 April, and pay any balance.
- Keep the acknowledgement; banks, landlords and the immigration service may ask for evidence of tax compliance.
If your accounts do not end on 31 December
The rule is four months after the end of the basis period, not a fixed date. A self-employed trader whose accounting year ends on 30 June would, on the same rule, have until 31 October. Check the basis period GRA holds for you before you plan around 30 April.
Records worth keeping
- Payslips and the employer's annual PAYE certificate.
- Tenancy agreements and rent receipts if you let property.
- Invoices and bank statements for freelance or business income.
- Withholding tax credit notes from anyone who deducted tax from a payment to you.
- The GRA acknowledgement for each return you file.
What happens if you file late
GRA's notice states a late-filing penalty of GH₵500, plus GH₵10 for each day the failure continues. The notice is undated and uses 2020 as its example year, so check the current amount with GRA before relying on it. Late payment of tax due is a separate matter from late filing; the notice we read deals with filing.
| Days late (example) | Penalty at the rates in GRA's notice |
|---|---|
| 1 day | GH₵500 + GH₵10 = GH₵510 |
| 30 days | GH₵500 + GH₵300 = GH₵800 |
| 90 days | GH₵500 + GH₵900 = GH₵1,400 |
What about Nigeria?
Filing in Ghana does not settle anything in Nigeria. If you still have Nigerian-source income, such as rent on a Lagos flat, Nigeria may expect its own return; the Nigeria Revenue Service deadline for non-residents is 31 March, a month earlier than Ghana's (Mondaq, September 2026). Our guide to whether Nigeria taxes a Ghana salary covers the other side.
Where Pryme fits
If some of your income arrives in Nigeria, a Pryme account keeps naira, dollar, pound and euro receipts in their own currencies, and you can generate statements and receipts for your records, including verifiable ones through our partner VerifyDoc.ai. That makes it easier to show an adviser in Accra what came in and when.
Questions people ask
What is the deadline for filing personal income tax in Ghana?
Four months after the end of the year of assessment. For a 31 December year end, that is 30 April of the following year.
I am on PAYE. Do I still need to file an annual return in Ghana?
GRA says yes: since the Act 924 amendment, employees must file their own annual return; the employer's PAYE filing does not replace it.
What is the GRA penalty for late filing?
GRA's notice states GH₵500 plus GH₵10 a day while the failure continues. The notice is undated, so confirm the current figure with GRA.
Where do I file my Ghana tax return online?
GRA directs taxpayers to file electronically through the Ghana.gov platform, which is also reachable through the GRA website.
Sources
- Ghana Revenue Authority: notice on filing of annual tax returns (four months after year end) · accessed Oct 2026
- UK Ghana Chamber of Commerce: Employees must file annual income tax returns, GRA (21 Nov 2024) · accessed Oct 2026
- Ghana Revenue Authority: Customs Import Procedures · accessed Oct 2026
- Mondaq (Nolands): Taxation of non-resident individuals in Nigeria (30 Sep 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.