GRA VAT calculator
For businesses in Ghana — work out VAT, NHIL and GETFund under the 2026 rules, forwards or backwards from a price.
The GRA VAT calculator works out Ghana's VAT and levies the same way as the Ghana Revenue Authority's own calculator. It appears under Tools for businesses whose country is set to Ghana.
The 2026 rules
Under the VAT Act, 2025 (Act 1151), from 1 January 2026:
| Tax | Rate | Charged on |
|---|---|---|
| NHIL — National Health Insurance Levy | 2.5% | The taxable value |
| GETFund Levy — Ghana Education Trust Fund | 2.5% | The taxable value |
| VAT | 15% | The taxable value |
| Total | 20% |
What changed:
- All three are charged on the same taxable value, so they add up to 20%. VAT is no longer charged on top of the levies.
- NHIL and GETFund can now be claimed as input tax.
- The COVID-19 Health Recovery Levy was abolished.
- The VAT Flat Rate Scheme was abolished.
Add tax to a price
Open Tools → GRA VAT calculator.
Enter the Taxable amount (before taxes).
Read the Final cost (incl. taxes) and the breakdown.
Taxable value 30,000.00
NHIL 2.5% 750.00
GETFund 2.5% 750.00
VAT 15% 4,500.00
Final cost 36,000.00Work backwards from a shelf price
Switch on This amount already includes tax and enter the price the customer pays. The calculator works out the taxable value and the taxes inside it:
Price including taxes 1,200.00
Taxable value = 1,200 ÷ 1.20 = 1,000.00
NHIL 25.00
GETFund 25.00
VAT 150.00If rounding leaves a pesewa over or under, it's put on the VAT line so the parts add back up to your price exactly.
Tourism levy
For hospitality businesses, switch on Tourism levy (%) to add it — 1% by default, on the taxable value. It isn't part of the VAT Act, so it isn't in the GRA's VAT calculator.
Change the rates
The rates are editable in case a budget changes them. Select Reset to go back to the Act 1151 rates.
A guide, not tax advice
The figures match the GRA's VAT calculator at the default rates. Confirm there before filing.
Related
- Invoice templates and PDF — the VAT Invoice and Tax Formal templates split tax into these levies
- Receipts and printers — the Tax Invoice and VAT Receipt designs