Rent tax calculator Ghana
If you let or lease a property, the rent you receive is taxed. The rate depends on whether the premises are residential or commercial.
The tax must be paid within 30 days after the rent is received.
How it's calculated
- Residential premises: 8% of the rent received.
- Commercial and non-residential premises: 15% of the rent received.
An example
On GH₵2,000 of residential rent, the tax is GH₵160.
Frequently asked questions
Who pays rent income tax?
Anybody who receives income from letting or leasing a property, and agents who qualify to withhold the tax.
When is rent tax due?
Within 30 days after the rent income is received.
What if I pay late?
Late payment attracts interest of 125% of the statutory rate, compounded monthly.
Key terms
- Rent income
- The amount received from letting or leasing a property to another person.
Up-to-date official data
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