GhanaTax and statutory compliance
How bonuses and overtime are taxed in Ghana
Ghana taxes bonuses and junior staff overtime at special rates, not the normal PAYE bands. The rules, the limits and two worked examples.
3 min read
Free Ghana calculator
Ghana bonus and overtime tax calculator
Work out the tax on a bonus or overtime payment in Ghana using the GRA's special rates, and see how much they save compared with normal PAYE.
Rates checked against official sources on 17 October 2026
Results
Total tax on the bonus and overtime
GH₵1,200.00
That's GH₵1,800.00less than putting it all through PAYE (GH₵3,000.00).
Bonus
- Limit for the 5% rate15% of annual basic salary
- GH₵9,000.00
- Taxed at 5%
- GH₵9,000.00
- Tax at 5%
- GH₵450.00
- Excess, added to the month's income
- GH₵3,000.00
- PAYE on the excess
- GH₵750.00
- Tax on the bonus
- GH₵1,200.00
- Bonus after tax
- GH₵10,800.00
Overtime
- Up to half of basic, at 5%
- GH₵0.00
- Tax at 5%
- GH₵0.00
- Above half of basic, at 10%
- GH₵0.00
- Tax at 10%
- GH₵0.00
- PAYE on overtime (normal rates)
- GH₵0.00
- Tax on overtime
- GH₵0.00
- Overtime after tax
- GH₵0.00
Normal PAYE on the salary itself: GH₵785.75, not included above.
An estimate to help you plan, based on the rates shown. It isn't tax or legal advice, and individual circumstances (other reliefs, other income) can change the result.
How this calculator works
Ghana doesn't run bonuses and junior staff overtime through the normal PAYE bands. Instead:
- Bonus: up to 15% of the employee's annual basic salary is taxed at a flat 5%. Anything above that is added to the month's income and taxed at the employee's normal PAYE rates.
- Overtime for eligible junior staff: up to 50% of monthly basic salary is taxed at 5%, and any overtime above that at 10%.
- Overtime for everyone else is added to the month's income and taxed at normal PAYE rates.
To find the PAYE on the parts that go through the normal bands, the calculator works out the employee's PAYE with and without them and takes the difference. That's why it needs the salary and allowances too. There is more detail, and two worked examples, in how bonuses and overtime are taxed in Ghana.
Questions we often hear
Who counts as junior staff?
The GRA limits the special overtime rates to junior staff whose income is within a threshold it sets. Check the current figure with the GRA, and tick the box only for employees who qualify.
Is the 15% limit per bonus or per year?
The GRA measures the 15% against annual basic salary. If you pay more than one bonus in a year, the safe approach is to track them together and apply the limit to the year's total, and to confirm your treatment with the GRA.
Sources
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