From gross salary to net pay in Ghana
- SSNIT: 5.5% of basic salary, up to the 2026 maximum insurable earnings of GH₵69,000 a month.
- Chargeable income: gross pay minus the SSNIT contribution, which qualifies as relief.
- PAYE: the graduated monthly bands, from 0% up to 35%.
Net pay = gross − SSNIT 5.5% − PAYE on (gross − SSNIT)
Worked example: GH₵5,000 a month
| Item | Per month | Per year |
|---|---|---|
| Gross salary | GH₵5,000 | GH₵60,000 |
| SSNIT employee (5.5%) | −GH₵275 | −GH₵3,300 |
| Chargeable income | GH₵4,725 | GH₵56,700 |
| PAYE | −GH₵785.75 | −GH₵9,429 |
| Net pay | GH₵3,939.25 | GH₵47,271 |
Chargeable income of GH₵4,725 passes the first four bands, which together charge GH₵521.50, and the remaining GH₵1,057 is taxed at 25%.
PAYE bands from September 2026
Monthly chargeable income for resident individuals under Act 1178:
| Band | Rate | Cumulative tax |
|---|---|---|
| First GH₵588 | 0% | GH₵0 |
| Next GH₵80 | 5% | GH₵4 |
| Next GH₵100 | 10% | GH₵14 |
| Next GH₵2,900 | 17.5% | GH₵521.50 |
| Next GH₵16,000 | 25% | GH₵4,521.50 |
| Next GH₵30,332 | 30% | GH₵13,621.10 |
| Above GH₵50,000 | 35% | n/a |
The first band rose from GH₵490 to GH₵588 a month. The Ghana Revenue Authority confirmed that the new table applies from 1 September 2026; salaries for July and August stay on the old bands. In yearly terms the 35% rate starts above GH₵600,000.
SSNIT and the three tier pension
The National Pensions Act sets a total contribution of 18.5% of basic salary: 13% from the employer and 5.5% from the employee. 13.5% goes to the first tier, the basic national scheme run by SSNIT, and 5% to a second tier occupational scheme managed by private trustees. A third tier of voluntary savings is optional.
For 2026 SSNIT set the minimum insurable earnings at GH₵587.80 and the maximum at GH₵69,000 a month. Above the cap the employee share stops at GH₵3,795; on GH₵80,000 a month the contribution is GH₵3,795, not 5.5% of the whole salary.
Ghana take home pay at six salaries
Monthly figures, gross treated as basic salary.
| Gross per month | SSNIT | PAYE | Net pay | Total deductions |
|---|---|---|---|---|
| GH₵1,000 | GH₵55 | GH₵44.97 | GH₵900.03 | 10.0% |
| GH₵2,500 | GH₵137.50 | GH₵293.04 | GH₵2,069.46 | 17.2% |
| GH₵5,000 | GH₵275 | GH₵785.75 | GH₵3,939.25 | 21.2% |
| GH₵10,000 | GH₵550 | GH₵1,967 | GH₵7,483 | 25.2% |
| GH₵25,000 | GH₵1,375 | GH₵5,708.60 | GH₵17,916.40 | 28.3% |
| GH₵60,000 | GH₵3,300 | GH₵15,966.10 | GH₵40,733.90 | 32.1% |
Each extra cedi of salary in the 25% band adds about GH₵0.71 to take home pay, since SSNIT takes 5.5 pesewas first and PAYE a quarter of what is left. Moving from GH₵5,000 to GH₵6,000 a month lifts net pay by GH₵708.75.
Comparing an offer in Accra with one in Lagos, Nairobi or London? The Cost of Living Calculator shows what the same money buys. The South Africa Gross to Net Calculator covers the other big English speaking payroll on the continent.
What is taxed in a Ghanaian salary
- Taxable: basic salary, cash allowances (rent, transport, responsibility), bonuses and benefits in kind such as a car or accommodation.
- Special rates: bonuses up to 15% of annual basic salary are taxed at a flat 5%, and qualifying overtime for junior staff at 5% or 10%. This calculator taxes everything on the graduated bands.
- Reliefs not modelled: marriage, child education, aged dependant, disability and old age reliefs, which reduce chargeable income if you claim them with GRA.
Monthly pay and allowances
Ghanaian employers usually pay monthly and quote salaries as a monthly figure. If your contract lists basic salary plus allowances, SSNIT applies only to the basic part, so enter basic pay here for a close estimate and treat allowances as fully taxable on top. A yearly amount is divided by twelve.
Assumptions and sources for Ghana
- Resident employee, one employer, the same pay each month on the September 2026 bands.
- All gross pay is basic salary and subject to SSNIT.
- No personal reliefs, no concessionary bonus or overtime rates.
Sources: Ghana Revenue Authority PAYE rates and its notice on the amendments under Act 1178; the SSNIT public notice on 2026 minimum and maximum insurable earnings. Rates for 2026. The GRA site could not be read automatically, so the band table was checked against payroll bulletins that reproduce it.
Frequently Asked Questions
How much is GH₵5,000 gross after tax in Ghana?
GH₵3,939.25 a month: SSNIT takes GH₵275 and PAYE GH₵785.75 on the September 2026 bands.
What salary is tax free in Ghana in 2026?
Chargeable income up to GH₵588 a month. After SSNIT relief, that means a gross salary of about GH₵622.22.
Is SSNIT deducted before PAYE?
Yes. The 5.5% employee contribution is relief from tax, so PAYE is charged on gross pay minus SSNIT.
What is the maximum SSNIT contribution in 2026?
GH₵3,795 a month from the employee, on the GH₵69,000 ceiling. The total with the employer share is GH₵12,765.
When did the new PAYE bands start?
Act 1178 bands apply from 1 September 2026. July and August 2026 payroll used the earlier table with a GH₵490 tax free band.
Is PAYE the same in Accra, Kumasi and Takoradi?
Yes. Income tax and SSNIT are national, so the same gross salary gives the same net pay in every region of Ghana.
Are bonuses taxed differently?
A bonus up to 15% of annual basic salary is taxed at 5%; any excess joins regular income. This calculator does not apply the concessionary rate.