Ghana VAT Calculator: VAT, NHIL & GETFund Breakdown (2026)
Calculate VAT in Ghana instantly — 15% VAT plus 2.5% NHIL and 2.5% GETFund (20% effective), with the full component breakdown on every result.
Advanced: custom rate override
Useful for zero-rated planning or a temporary rate. Overrides the country default and any Ghana component breakdown.
- Net amount (excl. VAT)
- GH₵1,000.00
- VAT (15%)
- GH₵150.00
- NHIL (2.5%)
- GH₵25.00
- GETFund (2.5%)
- GH₵25.00
- Total tax (20% effective)
- GH₵200.00
- Gross amount (incl. VAT)
- GH₵1,200.00
- Effective rate used
- 20.0%
Based on Ghana’s standard VAT rate as of 2026. Zero-rated or exempt supplies are not automatically detected — use the custom rate override above if your transaction falls under one.
Ghana VAT Calculator: How VAT, NHIL and GETFund Combine
Last updated: August 2026·Reviewed by Kwame Asante, Tax Analyst in Accra·Source
Ghana doesn't have a single VAT rate — it has three separate charges (VAT, NHIL, GETFund) that combine to an effective 20%, and GRA requires each to be itemised separately on invoices even though they're calculated on the same base.
How it's calculated
VAT (15%), NHIL (2.5%), and GETFund (2.5%) are each calculated on the same taxable base and add up to a combined 20%. A separate simplified 3% Flat Rate Scheme exists for qualifying retailers as an alternative — not available to every business.
| Component | Rate | Funds |
|---|---|---|
| VAT | 15% | General revenue |
| NHIL | 2.5% | National Health Insurance Scheme |
| GETFund | 2.5% | Ghana Education Trust Fund |
| Combined standard | 20% | — |
| VAT Flat Rate Scheme (qualifying retailers only) | 3% | Simplified alternative |
Worked example
A retailer sells goods for GHS 1,000 net, standard VAT/NHIL/GETFund regime.
- VAT (15%): GHS 150
- NHIL (2.5%): GHS 25
- GETFund (2.5%): GHS 25
- Total invoice: GHS 1,200 (a combined 20% on top of the net price)
If instead a customer pays GHS 1,200 already inclusive, dividing by 1.20 gives back the GHS 1,000 net figure, with GHS 200 being the combined VAT + NHIL + GETFund.
Things to know
- All three components must be itemised separately on a compliant invoice under GRA rules — showing only a single "20%" line isn't correct, even though the total is the same.
- The 3% Flat Rate Scheme is a genuinely different regime with its own eligibility rules, not simply a discount — confirm with GRA whether your business qualifies before using it.
- All figures are calculated on the same taxable base, so there's no compounding between VAT, NHIL, and GETFund — it's 15% + 2.5% + 2.5%, not 15% then 2.5% of that new total.