GRA Rental Withholding Tax in Ghana Explained (2026): Rates, Deadlines & Who Pays

Every cedi of rent a landlord collects in Ghana is taxable, and for most landlords, GRA collects its share before the money even fully settles in. Here's exactly how the rates, deadlines, and who's responsible for paying actually break down.

The three rates you need to know

Ghana's rental withholding tax isn't one flat number, it depends on the property type and the landlord's residency status:

• 8% — resident individual landlords, on residential property (a final tax on gross rent)

• 15% — commercial or non-residential property (shops, offices), regardless of landlord residency

• 25% — non-resident landlords, a flat rate applied to gross rent

For individual landlords under this standard regime, the tax applies to gross rent with no deductions for repairs, mortgage interest, or other expenses. It's a final tax, not an advance payment against a later bill.

Who actually pays it: the tenant or the landlord

This depends on who's renting. If the tenant is a registered company, the company is required to withhold the tax from the rent payment and remit it directly to GRA, the landlord simply receives rent net of tax. If the tenant is an individual, no withholding happens at the point of payment, the landlord is responsible for declaring the rental income and paying the tax themselves.

A company tenant that fails to withhold doesn't get to shrug it off, GRA can hold the company personally liable for the unpaid tax.

When it's due, and what happens if you're late

For landlords self-assessing (individual tenants), rental income tax is due within 30 days of receiving the rent. For company tenants acting as withholding agents, remittance to GRA is due within 15 days after the end of the month in which rent was paid.

Miss the deadline and interest applies at 125% of the statutory rate, compounded monthly, not the more familiar Bank of Ghana policy rate. Payments are made through GRA's TaxpayersPortal.com, using a Tax Identification Number that, for individuals, is now your Ghana Card PIN in the format GHA-123456789-1.

Company landlords play by different rules

If you hold property through a company rather than as an individual, rental income is instead subject to standard corporate income tax (25%) rather than the individual withholding regime. That structure can allow expense deductions that individual landlords on the final withholding tax don't get, which is part of why some larger portfolio owners in Ghana incorporate specifically to hold property.

What this means if you manage more than a unit or two

For one property, this is a matter of knowing which rate applies and paying on time. Across a portfolio, spanning residential and commercial units, individual and company tenants, resident and non-resident ownership, the applicable rate and deadline can differ unit by unit. That's the exact kind of detail PowerSoft PMS tracks per property, logging rent received against the correct withholding position automatically so nothing is a surprise when GRA comes asking.

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