Ghana

Ghana applies a top marginal personal income tax rate of 35% and a corporate income tax rate of 25%. The tax burden is moderate-to-high, though various deductions and treaty networks may reduce effective rates. Capital gains are subject to a 25% tax rate. Investors should factor this into their planning, particularly for significant asset disposals. Ghana operates a territorial tax system, meaning only income sourced within the country is subject to taxation. Foreign-sourced income — including overseas business profits, rental income, and investment returns — is generally exempt. This is particularly advantageous for digital nomads and location-independent entrepreneurs who earn income from international clients. Ghana permits dual citizenship, which provides flexibility for tax planning through establishing residency in a second jurisdiction without forfeiting existing citizenship rights.