OCTOBER 2026 – GHANA
PAYE IMPLEMENTATION DATE CONFIRMED
It is important that employers note the following:
Implementation date of new PAYE rates confirmed
The Ghana Revenue Authority has confirmed that the revised resident individual PAYE (Pay As You Earn) rates introduced by the Income Tax (Amendment) Act, 2026 (Act 1178) take effect from 1 September 2026.
Any previous indication that the revised rates would apply from 1 July 2026 should be disregarded. The previous PAYE rates remain in effect until 31 August 2026.
The revised PAYE rates are set out in the CRS News Flash issued on 7 September 2026, and should be read together with this update.
Employer action
Employers should apply the revised rates from September 2026 and recalculate September payroll where the previous rates were used. No adjustment is required for July or August payroll solely as a result of this change.
To view the GRA implementation notice, follow the link.
