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The short answer
Two questions decide it: whether you must be VAT-registered in Ghana, and whether your service to a Nigerian client counts as a taxable supply in Ghana or an export. Since 1 January 2026, Ghana's VAT Act 2025 requires service providers to register whatever their turnover; whether a particular service supplied to a client abroad is zero-rated depends on the Act's schedules, which the summaries we read do not settle, so get GRA's answer in writing.
What changed on 1 January 2026
Ghana replaced its VAT Act 2013 (Act 870) with the Value Added Tax Act, 2025 (Act 1151), effective 1 January 2026. For freelancers, the change that matters most is registration. EY's summary (12 January 2026) says the GH¢750,000 threshold applies to suppliers of goods, while for services 'there is no revenue threshold, as the trigger point is simply a taxable person engaging in a taxable activity', with registration due within 30 days of starting. Crowe Ghana says the same in plainer words: 'All service providers are required to register for VAT, irrespective of turnover.' This page is information, not tax advice.
| Point | Under the VAT Act 2025, per EY and Crowe |
|---|---|
| Standard VAT rate | 15% |
| NHIL and GETFund levies | 2.5% each; now deductible as input tax |
| COVID-19 levy | Abolished |
| Effective burden | About 20%, down from about 21.9% (Crowe) |
| Goods threshold | GH¢750,000 of taxable supplies a year |
| Services threshold | None |
| Time to register | Within 30 days of starting taxable activity (EY) |
| Failure to register | Penalty of three times the VAT payable from when registration was required (Crowe) |
| Flat rate scheme | The 3% flat rate removed |
Is a service to a Nigerian client taxable in Ghana?
Registration and charging are different questions. Being registered means you file returns. Whether you add VAT to a particular invoice depends on whether that supply is taxable at 15%, zero-rated or exempt.
Many VAT systems zero-rate services exported to clients abroad, so that the tax falls where the service is used. Both summaries we read list new zero-rated items connected with exports, such as freight and insurance directly attributable to exporting goods, and port and transit charges. Neither states a general rule for professional services such as design, writing or software work supplied to a foreign client. We could not confirm from an official GRA page how Act 1151 treats them, or what evidence GRA wants that the client is abroad.
Worked example: the difference it makes
| Zero-rated | Taxable | |
|---|---|---|
| Fee | GH¢10,000 | GH¢10,000 |
| VAT and levies on the invoice | GH¢0 | GH¢2,000 |
| Invoice total | GH¢10,000 | GH¢12,000 |
| You remit to GRA, before input tax | GH¢0 | GH¢2,000 |
If you invoice GH¢10,000 and it later turns out the supply was taxable, the GH¢2,000 may come out of your fee. That is why the contract should say fees are 'exclusive of any VAT that applies'.
The Nigerian client's own VAT
Nigeria has its own VAT. PwC's Nigeria summary (reviewed 29 May 2026) gives the standard rate as 7.5% and says a reverse charge applies to imported services where there is no tax invoice, meaning the Nigerian business accounts for the VAT itself. That is the client's obligation, not yours, but expect the client's finance team to ask what your invoice includes. Our page on Nigerian VAT on services from Ghana covers the client side.
If you invoice clients in Ghana as well
Many freelancers in Accra work for local and Nigerian clients at the same time. Local clients are the simpler case: a supply to a business or person in Ghana is not an export, so if you are registered and the service is taxable, the invoice carries VAT and the levies. Keep the two kinds of invoice clearly separate in your records, because your VAT return will need to show them differently, and a mix of local and foreign clients is exactly where GRA may ask questions. Note on each invoice where the client is based and which treatment you applied, and keep the evidence behind that choice.
What to do now
- Check whether you are already required to register under Act 1151; for services there is no threshold.
- If you should have registered but have not, speak to GRA or a tax practitioner promptly; the failure-to-register penalty is large.
- Ask GRA in writing how your services to Nigerian clients are treated.
- Make your contracts say fees are exclusive of VAT.
- Keep evidence that the client is in Nigeria: contract, address and payment record.
For the levy lines on a Ghana invoice see VAT, NHIL and GETFund on an invoice, and for income tax see how freelancers pay GRA.
Where Pryme fits
A Pryme Business Account keeps naira and dollar receipts from Nigerian clients separate, with statements per currency. Invoicing lets you show any tax line on its own, and the Finance agent can prepare figures for a VAT return; you approve before anything is sent.
Questions people ask
Do freelancers in Ghana have to register for VAT in 2026?
EY and Crowe report that under the VAT Act 2025 service providers must register regardless of turnover, within 30 days of starting.
Is consultancy for a Nigerian client zero-rated in Ghana?
Not confirmed. The summaries of Act 1151 we read do not state a general rule for exported services. Ask GRA in writing.
What is the Ghana VAT rate in 2026?
15% standard VAT plus NHIL and GETFund at 2.5% each, about 20% in total; the COVID-19 levy was abolished.
Does my Nigerian client pay VAT on my services?
PwC says Nigeria applies a reverse charge on imported services without a tax invoice, so the client accounts for Nigerian VAT.
Sources
- EY Tax News: Ghana's Parliament enacts indirect tax laws effective 1 January 2026 (12 Jan 2026) · accessed Oct 2026
- Crowe Ghana: Ghana VAT reform 2026 · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria other taxes, VAT (reviewed 29 May 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.