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Income Tax (Amendment) No. 2 Act, 2018 🇬🇭

Coat of Arms
Republic of Ghana

The nine hundred and seventy-ninth


of the parliament of the republic of ghana

Income Tax (Amendment) No. 2 Act, 2018

  • Published by Government Gazette on 31 December 2018
  • Assented to on 28 December 2018
  • Commenced on 31 December 2018
AN ACT to amend the First Schedule to the Income Tax Act, 2015 (Act 896) and to provide for related matters.PASSED by Parliament and assented to by the President:
First Schedule to Act 896 amendedThe Income Tax Act, 2015 (Act 896) is amended in the First Schedule by(a)the substitution for the table in subparagraph (1) of paragraph 1, of
1.FIRST GH₵ 3, 456NIL
2.NEXT GH₵ 1, 2005 percent
3.NEXT GH₵ 1, 68010 percent
4.NEXT GH₵ 36, 00017.5 percent
5.NEXT GH₵ 197, 66425 percent
6.Exceeding GH₵ 240, 00030 percent
(b)the substitution for paragraph 8(1) (c) (ix), of"(ix) in the case of goods, works or services referred to in section 116(10), twenty percent.".

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