The Ghana Revenue Authority (GRA) was established in 2009 as a merger of the three revenue agencies, i.e. the Customs, Excise and Preventive Service (CEPS), the Internal Revenue Service (IRS), the Value Added Tax Service (VATS) and the Revenue Agencies Governing Board (RAGB) in accordance with the Ghana Revenue Authority Act 2009, (Act 791).

Our core mandate is to ensure maximum compliance with all relevant tax law is in order to ensure a sustainable revenue stream for government, trade facilitation and a controlled and safe flow of goods across the country’s borders. We also administer a number of international agreements that govern our relations with other tax jurisdictions and institutions such as World Customs Organisation Protocols, World Trade Organisation Protocols, Double Taxation and Exchange of Information Agreements.

The Authority is made up of two operational divisions; Domestic Tax Revenue Division (DTRD), and  Customs Division (CD) with assistance from the Support Services Division (SSD) and the Commissioner General’s Secretariat.


To be a world-class revenue administration recognized for professionalism, integrity and excellence.


To mobilise revenue for national development in a transparent, fair, effective and efficient manner.

Core Values

Integrity. Fairness. Service. Teamwork. Innovation. Professionalism.

GRA's Tax Types

  1. Withholding Tax: It is a tax which is deducted at source by a withholding agent (a person required to deduct tax) when making payment to another person and accounted for later to the GRA.
  2. Corporate Income Tax: It is a tax charged on a company’s total income sources at the end of the company’s accounting income year.
  3. Mineral Royalties Tax: Minerals and mining operations Tax (Mineral Royalty) is imposed on income of a person engaged in mineral operations. A person’s income from separate mineral operations are taxed separately.
  4. Gift Tax: Tax on gifts received by an individual if that gift is not in respect of business or employment. Gift tax is paid by the recipient of the gift to the Authority within 21 days of receipt.
  5. Vehicle Income Tax: This is a tax collected from commercial vehicle operators on quarterly basis. The vehicles are categorized according to passenger capacity and type of operation.
  6. Rent Tax: Rent income is accrues to someone as a result of the letting or leasing a property to another person. Rent income is referred to as Rent Tax and paid within 30 days the rent income is received.
  7. Pay As You Earn (PAYE): PAYE is a tax deducted from your income as an employee and is paid by an employer on your behalf.
  8. Communication Service Tax: The Communications Service Tax (CST) is one levied on charges for the use of communications services that are provided by electronic communications service providers. CST is imposed under Section 1 of the Communications Service Tax Act 2008, (Act 754) and CST(Amendment) Act, 2013 (Act 864). It is paid by consumers to the communications service providers, who in turn pay all CST collected to the Domestic Tax Revenue Division of the Ghana Revenue Authority on a monthly basis. The GRA is required under the law, to pay the CST collected into the Consolidated Fund.
  9. Tax Stamp: It is a tax designed for individuals operating in the informal sector, for example, small-scale self-employed dressmakers/tailors, hairdressers/beauticians/barbers, susu collectors, 'chop bar' owners, cooked food sellers, butchers, container/'kiosks'/table top operators, garage owners, artisans (masons, carpenters, welders, mechanics, vulcanizers, electricians, sprayers), hawkers and itinerant traders. Income Tax Stamp is paid on a quarterly basis. It is categorized based on the size, nature and volume of the business. A Tax Stamp must be conspicuously displayed at the business premises or carried on your person (in the case of itinerant traders) for inspection at any time.
GP Digital Address



Ghana Revenue Authority

Open hours today: 8:00 am - 5:00 pm
  • Monday

    8:00 am - 5:00 pm

  • Tuesday

    8:00 am - 5:00 pm

  • Wednesday

    8:00 am - 5:00 pm

  • Thursday

    8:00 am - 5:00 pm

  • Friday

    8:00 am - 5:00 pm

  • Saturday


  • Sunday


  • 7 February 2023 12:39 pm local time

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