Manufacturing industries located in:
- Accra and Tema 25%
- All other regional capitals 18.75%
- Located outside regional capitals 12.50%
After the initial 5-year tax holiday period, Agro-processing enterprises which use local agricultural raw materials as their main inputs shall have corporate tax rates fixed according to their location as follows:
- Accra – Tema 20%
- Other Regional Capitals (except Northern
Upper East and Upper West Regional Capitals) 10%
- Outside Regional Capitals 0%
- Northern, Upper East
- Upper West Regions (capitals and all other locations) 0%
Exemptions
Industrial plant, machinery and parts thereof are exempted from customs import duty under the HS Codes chapter 82, 84 and 85.
For more reading: Tax regime and incentives
