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Residency Final / On Account WHT Tax Code Rate %

This document contains details of Ghanaian tax withholding rates for different types of income received by residents and non-residents. It lists the residency status, whether the withholding is final or on account, the withholding tax code, and the applicable rate in percentage. Some examples include a rate of 8% for non-resident dividends, 20% for non-resident entertainment payments, and 15% for resident natural resource royalties.

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wilberforce
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33 views

Residency Final / On Account WHT Tax Code Rate %

This document contains details of Ghanaian tax withholding rates for different types of income received by residents and non-residents. It lists the residency status, whether the withholding is final or on account, the withholding tax code, and the applicable rate in percentage. Some examples include a rate of 8% for non-resident dividends, 20% for non-resident entertainment payments, and 15% for resident natural resource royalties.

Uploaded by

wilberforce
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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WITHHOLDING TAX

RESIDENCY Final / On Account WHT TAX Code Rate %

Non-Resident Final WNONBPRF 8


Non-Resident Final WNONDF 8
Non-Resident Final WNONEFF 20
Non-Resident Final WNONEPF 20
Non-Resident Final WNONGSF 20
Non-Resident Final WNONIICF 8
Non-Resident Final WNONINRIEF 20
Non-Resident Final WNONMTSF 20
Non-Resident Final WNONNRLWF 5
Non-Resident Final WNONNRRF 15
Non-Resident Final WNONPPASF 15
Non-Resident Final WNONPPNIF 5
Non-Resident Final WNONPRTBF 15
Non-Resident Final WNONPRTCBF 15
Non-Resident Final WNONPSF 20
Non-Resident PE Final WNRPBPR 10
Non-Resident PE Final WNRPDF 8
Non-Resident PE Final WNRPIOA 8
Resident On Account WRESCGFOA 20
Resident On Account WRESCISAOA 10
Resident On Account WRESCSAOA 10
Resident Final WRESDF 8
Resident Final WRESEF 10
Resident Final WRESEFF 10
Resident On Account WRESIEIIRFIOA 8
Resident On Account WRESIPIOA 8
Resident On Account WRESLC 10
Resident On Account WRESPPSOA 15
Resident On Account WRESPUPMOA 3
Resident Final WRESRLWF 5
Resident On Account WRESRNRPOA 15
Resident Final WRESRPNRPF 15
Resident On Account WRESRPNRPOA 15
Resident Final WRESRPRPF 8
Resident On Account WRESRPRPOA 8
Resident On Account WRESSOSIOA 15
Resident On Account WRESSSOIOA 7.5
Resident On Account WRESSUGEOA 3
Resident On Account WRESSWOA 5
DESCRIPTION

Branch Profits Repatriation Final non resident


Dividend (non-resident)
Endorsement Fees (non-resident)
Non-resident Entertainer Payments
Goods Services Final (non-resident)
Interest Income Company Final (non-resident)
Income of Non-Resident Individual from Employment
Management and Technical Service fees (non-resident)
Non Resident Lottery Winnings
Royalties, Natural Resource payments, Rents (non-resident)
Petroleum Subcontractor final (non-resident)
Premiums to Non resident Insurers
Non-residents Payment Received from Transport Business
Non-Residents Payment Received from Telecomunication Business
Payment for Services (non-resident)
Branch Profits Repatriation non-resident Permanent Estb
Dividend (non-resident Permanent Estb)
Interest (non-resident Permanent Estb)
Fees /emoluments paid to directors, board members, managers etc. (Directors Fees)
Commissions to Insurance, Sales or cavassing Agents
Commission to a Sales Agent
Dividends
Endorsement fees
Fees to part time teachers, lecturers exam invigilators and supervisors
Interest Excluding Individual Interest and Resident Financial Institution On Account
Interest Paid to Individuals On Account
Commissions to Lotto receivers or agents
Payment to Petroleum Subcontractor
Payment for Unprocessed Precious Minerals
Lottery Winnings
Royalty, Natural Resource Payment
Rent to Person for Non Residential Property (investment income)
Rent to Person for Non Residential Purposes (business income)
Rent to Individuals for Residential Property (investment income)
Rent to Individuals for Residential Purposes (business income)
Supply of Other Services to an Individual
Supply of Services to a person Other than an Individual
Supply of Goods Exceeding GHC2,000 per annum
Supply of Works

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