Residence & Work Permit for Foreign Investors (GIPA registration)

Changes or availability under review — Act 1173 (2026) replaced USD 200k/500k GIPC minimums

Residence & Work Permit for Foreign Investors (GIPA registration) is a residence route in Ghana (יזם). GIPA Act 2026 (Act 1173) scrapped capital minimums except trading (USD 500,000 cash). Expatriate quota 2–12 staff scaled to capital from USD 50,000. Annual GIPA renewal; residence permit renewed yearly.

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Ghana

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).

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Open Ghana on the interactive map →פתיחה במאגר → →דף רשמי ↗

Entrepreneur and startup residence routes →

Requirements at a glance

The minimum qualifying investment is about CHF 40'000. Spouse and children can usually be included. Permanent residence: after 7 years. Citizenship can be possible after about 7 years.

How holders are taxed

Residents taxed on worldwide income, progressive up to 35%

Next steps

Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.

קטגוריה	יזם
השקעה	CHF 40'000
אגרות (משפחה)	—
הכנסה / שנה	—
נכסים	—
שהיית מינ׳	—
קבע	7
אזרחות	7
עבודה	ownBusiness
זכאים	all
מס	Residents taxed on worldwide income, progressive up to 35%
נכון ל	2026-10

דף רשמי

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General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.