What changed
The tax-free band widened from GHS 490 to GHS 588 a month, and the bands above it moved with it. The 25% band now starts at GHS 3,668 a month instead of GHS 3,896.67, the 30% band at GHS 19,668 instead of GHS 19,896.67, and the 35% band at GHS 50,000 instead of GHS 50,416.67.
Monthly PAYE bands
| Pay a month | Rate |
|---|---|
| GHS 0.00 to GHS 490.00 | 0% |
| GHS 490.00 to GHS 600.00 | 5% |
| GHS 600.00 to GHS 730.00 | 10% |
| GHS 730.00 to GHS 3,896.67 | 17.5% |
| GHS 3,896.67 to GHS 19,896.67 | 25% |
| GHS 19,896.67 to GHS 50,416.67 | 30% |
| Above GHS 50,416.67 | 35% |
| Pay a month | Rate |
|---|---|
| GHS 0.00 to GHS 588.00 | 0% |
| GHS 588.00 to GHS 668.00 | 5% |
| GHS 668.00 to GHS 768.00 | 10% |
| GHS 768.00 to GHS 3,668.00 | 17.5% |
| GHS 3,668.00 to GHS 19,668.00 | 25% |
| GHS 19,668.00 to GHS 50,000.00 | 30% |
| Above GHS 50,000.00 | 35% |
What it does to a payslip
The same monthly pay, worked out by the engine on 31 August 2026 and again on 1 September 2026, with nothing else changed.
| Gross a month (GHS) | Take-home before | Take-home after | Change |
|---|---|---|---|
| 3,000.00 | 2,448.12 | 2,459.27 | +11.15 |
| 6,500.00 | 5,008.38 | 5,002.37 | −6.01 |
| 20,000.00 | 14,576.50 | 14,570.50 | −6.00 |
Who it affects
Where all pay is basic salary, take-home rises by GHS 11.15 a month for anyone earning up to about GHS 3,880. From about GHS 4,040 it falls slightly: by about GHS 6 a month, and by about GHS 17 once pay passes about GHS 20,800, because the 25% and 30% bands now start earlier.
How Payloom handles a change like this
The old rule closes on 31 August 2026 and the new one starts on 1 September 2026, both checked against the source and countersigned before they can price a real payroll. Months already paid keep the rules they were paid on, for good. A month calculated before the new rule arrived is marked out of date, and approving it is refused until it is worked out again.
Source
The Ghana Revenue Authority's notice from its Domestic Tax Revenue Division (September 2026), which states implementation from 1 September 2026 and matches Act 1178 band for band.
More rate changes
- British Columbia's payroll tax changes from 1 July 2026 from 1 July 2026
- Uganda's new PAYE bands from 1 July 2026 from 1 July 2026
- Utah's withholding rate falls to 4.45% from 1 June 2026 from 1 June 2026
- Kenya's NSSF limit rises to KES 108,000 from 1 February 2026