How to File Tax Returns in Ghana

How to File Tax Returns in Ghana: A Complete GRA Guide

Filing tax returns in Ghana has moved almost entirely online. The Ghana Revenue Authority (GRA) now requires individuals and businesses to use its digital platforms, meaning you can complete the process from your phone or computer without visiting a tax office. Here is a step-by-step guide to doing it correctly.

The Digital Shift: Why You Must File Online

The GRA has implemented the Taxpayers Portal to ensure all tax returns are filed online. For individual taxpayers, paper-based returns are no longer accepted . This shift is designed to eliminate the long wait times and inconvenience of visiting a Taxpayer Service Centre (TSC) in person.

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You can access the portal via the web at taxpayersportal.com or etax.gra.gov.gh, and there are also mobile apps available for download .

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Step 1: Get Your TIN and Activate Your Portal Account

Before you can file anything, you need two things:

A Taxpayer Identification Number (TIN): For individuals, your Ghana Card PIN is your TIN . If you don’t have one, you can register online at the portal or visit a TSC. Registration is free .

An activated portal account: This is a one-time process. You will need your TIN/Ghana Card PIN and a phone number already registered with the GRA . The activation process involves:

  • Visiting the portal login page and clicking “Account Activation.

  • Entering your TIN/Ghana Card number.

  • Setting a username and choosing to receive a One-Time Password (OTP) via your registered mobile number or email.

  • Entering the OTP to verify your identity.

  • Setting a secure password.

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If your contact details have changed, you will need to update them at a GRA office before you can receive the OTP.

 Step 2: Know Your Deadlines

Missing a deadline automatically triggers penalties, so mark these dates :

Tax Type Filing Deadline
Personal Income Tax (PIT) 30th April each year
Corporate Income Tax Within 4 months after the company’s financial year-end
PAYE (Employers) 15th of the following month
VAT Last working day of the following month
Withholding Tax 15th of the following month

For the 2025 tax year, the PIT deadline is 30th April 2026 .

Step 3: File Your Return on the Portal

Once logged in, the process varies slightly depending on the tax type, but the general flow is :

  1. Select the Return: Navigate to the “Returns” menu and choose “File Return”. Select the applicable Tax Type (e.g., Personal Income Tax, PAYE, Withholding Tax) and the correct Return Period .

  2. Fill in the Details: The system will display basic details for verification. For PAYE returns, you will need to enter details for each employee, including their TIN, basic salary, SSNIT contributions, and allowances. The system auto-calculates the tax based on the graduated PAYE rates.

  3. Upload Schedules (Optional but Efficient): For returns with many entries (like PAYE or Withholding Tax), you can download an Excel template, fill it in, and upload it as a CSV file to populate the schedule automatically .

  4. Submit and Get Acknowledgement: On submission, the system will send you an instant e-acknowledgement. This is your proof of filing .

Step 4: Pay Your Tax

Filing your return does not automatically pay your tax. You must make a separate payment. The GRA accepts payments via :

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When paying, always reference your Payment Advice Number (PAN) to ensure the payment is correctly credited to your account .

Important: Penalties and Extensions

  • Late Filing: Failure to submit a return on time attracts penalties . If you cannot file by the deadline, you can request an extension through the portal by selecting the applicable tax type and completing the Return Extension request form with your reasons.

  • Record Keeping: You are legally required to maintain proper books of accounts, sales and expense invoices, and payroll records. Failure to keep proper records is an offence .

Getting Help

If you run into trouble, the GRA has a dedicated support system:

  • GRA Call Centre: Toll-Free 0800 900 1100

  • WhatsApp: +233 552 990 000 or +233 200 631 664

  • Email: [email protected]

If you need in-person assistance, you can visit your nearest Taxpayer Service Centre (TSC) for guidance.

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Source: Accra Street Journal

Last Updated on October 10, 2026 by Samuel Kwame Boadu

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