| Income | WHT rate (%) |
| Resident: | |
| Interest (excluding individuals and resident financial institutions) | 8 |
| Dividend | 8 |
| Rent (on residential properties as investment income) | 8 |
| Rent (on commercial properties as investment income) | 15 |
| Royalties and natural resource payments | 15 |
| Fees to lecturers, invigilators, examiners, part-time teachers, and endorsement fees | 10 |
| Commissions to insurance agents and sales persons | 10 |
| Fees, emoluments, and other benefits to a resident director, manager, or board member of a body of persons | 20 |
| Commissions to lotto agents | 10 |
| Supply of goods exceeding GHS2,000 | 3 |
| Supply of works exceeding GHS2,000 | 5 |
| Supply of services exceeding GHS2,000 (payments to persons other than individuals) | 7.5 |
| Payment to individuals for provision of services | 7.5 |
| Payment to petroleum subcontractors | 7.5 |
| Payment for unprocessed precious minerals | 3 |
| Consideration for the realisation of assets and liabilities | 3 |
| Winnings from lottery | 10 |
| Non-resident persons: | |
| Dividend | 8 |
| Royalties, natural resources payments, and rents | 15 |
| Management, consulting, and technical service fees, and endorsement fees | 20 |
| Repatriated branch after tax profits | 8 |
| Interest income | 8 |
| Short-term insurance premium | 5 |
| Income from telecommunication, shipping, and air transport | 15 |
| Payment to petroleum subcontractors | 15 |
| Consideration for the realisation of assets and liabilities | 10 |
| Winnings from lottery | 10 |
