Ghana
4.7/10
132nd of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Ghana and Nepal weigh about the same on the taxpayer.
| Tax | Ghana | Nepal | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 25% | 25% | Same rate |
| Personal income tax top bracket | 0% to 35% | 1% to 36% | −1.0 points |
| VAT standard rate | 15% | 13% | +2.0 points |
Ghana
| General rate | 25% |
| Upstream mining and oil | 35% |
| Hospitality | 22% |
| Banks lending to agriculture | 20% |
| Non-traditional exports | 8% |
Nepal
n/a