Umzug nach Ghana: Steuern, Aufenthalt und Leben
So werden Sie in Ghana steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 7 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Ghana the top income tax rate is 35%, dividends are taxed at up to 8% and companies pay 25% corporate tax.
How to move and become tax resident
To become tax resident in Ghana you need at least 183 days a year (Presence in Ghana for at least 183 days in a 12-month period that begins or ends in the year of assessment can establish tax residence.). The typical route is Residence permit via GIPC investment: GIPA Act 2026 scrapped capital minimums except trading (USD 500k); expatriate quota scales from USD 50k capital; residence permit renewable There are 4 open residence programmes in Ghana — see the list below.
Living there
Accra has a tropical savanna (wet/dry) climate with winter highs around 27 °C and summer highs around 33 °C.
Key facts
| Höchste Einkommenssteuer | 35% |
|---|---|
| Dividendensteuer | 8% |
| Gewinnsteuer | 25% |
| Steuerliche Ansässigkeit | nach 183 Tagen — Presence in Ghana for at least 183 days in a 12-month period that begins or ends in the year of assessment can establish tax residence. |
| Typischer Aufenthaltsweg | Residence permit via GIPC investment — GIPA Act 2026 scrapped capital minimums except trading (USD 500k); expatriate quota scales from USD 50k capital; residence permit renewable |
| Klimatyp | tropical savanna (wet/dry) · 27° / 33° (Accra) |
Aufenthaltsprogramme in Ghana
Aktive Programme
- Work and Residence Permit (Immigrant Quota) — employment · 2026-10
- Right of Abode — ancestry · 2026-10
- Indefinite Residence Permit — other · 2026-10
- Dependant Residence Permit — family · 2026-10
Änderungen oder Verfügbarkeit prüfen
- Residence & Work Permit for Foreign Investors (GIPA registration) — Investition CHF 40'000 · 2026-10
Act 1173 (2026) replaced USD 200k/500k GIPC minimums
Ausgesetzt
- Citizenship for Persons of African Descent (diaspora citizenship) — ancestry · 2026-10
Application process paused 2 Feb 2026 for redesign
Demnächst · noch nicht verfügbar
Angekündigte oder gesetzlich vorgesehene Wege, für die noch kein bestätigtes Antragsverfahren verfügbar ist.
- Citizenship by Investment (GIPA Act 2026 provision) — citizenshipByInvestment · 2026-10
Legal basis created 2026; programme not operational
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Ghana to become tax resident?
nach 183 Tagen. Presence in Ghana for at least 183 days in a 12-month period that begins or ends in the year of assessment can establish tax residence. Ghanaian citizenship can also establish residence, except where the citizen has a permanent home abroad and lives there throughout the year. Government officials posted abroad and certain temporarily absent citizens with a permanent home in Ghana are also covered. Residents are generally taxed on worldwide income. Source: Ghana Revenue Authority, Tax Terminologies (checked 8 October 2026).
How much tax will I pay in Ghana?
In Ghana the top income tax rate is 35%, dividends are taxed at up to 8% and companies pay 25% corporate tax.
Which residence programmes does Ghana offer?
Work and Residence Permit (Immigrant Quota); Right of Abode; Indefinite Residence Permit; Dependant Residence Permit; Residence & Work Permit for Foreign Investors (GIPA registration) (CHF 40'000)
What is the usual way to move to Ghana?
Residence permit via GIPC investment. GIPA Act 2026 scrapped capital minimums except trading (USD 500k); expatriate quota scales from USD 50k capital; residence permit renewable
Compare with nearby countries
Algeria · Angola · Benin · Botswana · Burkina Faso · Burundi · Cameroon · Central African Rep. · Chad · Congo · Côte d'Ivoire · Dem. Rep. Congo
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.