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Income WHT rate (%)
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