GH · N 5°33′ · W 0°12′
Ghana
Ghana suits on-the-ground West African operations, manufacturing, and trading that meets the applicable threshold. Foreign investors commonly use a private company limited by shares; it must register with GIPA before operations and meet local governance and sector rules.
Key points on one page.
- Tax
- Corporate income tax 25%; most companies also pay a 2.5% levy on profit before tax through 2028
- Shareholders and directors
- Min. 1 shareholder; 2 directors, including 1 ordinarily resident in Ghana
- Share capital
- No general foreign-capital minimum; foreign trading enterprise needs US$500,000 cash equity
- Local requirements
- Ghana registered address; locally resident director and a qualified company secretary
- Annual maintenance
- Annual return with audited accounts; annual GIPA renewal; tax return usually due within 4 months after year-end
- Incorporation timeline
- Approx. 2–4 weeks including GIPA registration; documents and approvals may extend this
- Public disclosure
- Shareholder, director and beneficial-owner records held by ORC may be requested for a fee
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (6)›
- 01Ghana Investment Promotion Authority Act, 2026 (Act 1173)
- 02Companies Act, 2019 (Act 992)
- 03Corporate Income Tax — Ghana Revenue Authority
- 04Ghana — Corporate Tax Administration — PwC Worldwide Tax Summaries
- 05Filing of Annual Returns — Office of the Registrar of Companies
- 06RTI Manual — Office of the Registrar of Companies
02 · Advantages
Why Ghana
- 01English-speaking, common-law setting for cross-border contracts and regional operations
- 02The GIPA Act 2026 removes the general minimum foreign-capital threshold for non-trading investment
- 03Accra can support West African operations and continental trade engagement
03 · Requirements
Formation requirements
- Register the foreign-owned enterprise with GIPA before operations and renew annually
- Foreign trading requires at least US$500,000 cash equity and 75% skilled Ghanaian employees
- Six activities, including petty trading and retail finished pharmaceuticals, are reserved
04 · Compliance
Annual compliance
- File an ORC annual return with audited financial statements
- File the CIT return and settle tax typically within 4 months after year-end; make quarterly instalments
- Update member and beneficial-owner particulars with ORC within 28 days of a change
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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