Ghana Company Registration | Set Up a Company in Ghana (Private Limited Company)
Planning Ghana company registration so you can set up a company in Ghana and serve West African markets? The most common entity is the private company limited by shares. You register it with the Office of the Registrar of Companies (ORC), then register it as a foreign-participation enterprise with the Ghana Investment Promotion Authority (GIPA). Act 1173, in force from 2026, removes the general minimum capital for wholly foreign-owned enterprises and joint ventures, so foreign founders can set up a wholly foreign-owned company.
Trading enterprises still need USD 500,000 in cash equity, and the GIPA registration fee for a wholly foreign-owned manufacturing or export enterprise is USD 5,250. The standard corporate income tax rate is 25%, VAT is 15% plus NHIL and GETFund at 2.5% each, and dividend withholding tax is 8%. NSS Group (戰國策集團) offers a one-stop service to set up a Ghanaian limited company, from the shareholding structure and ORC registration documents to GIPA registration, tax registration and annual filing reminders.
Act 1173 removes the general minimum capital for wholly foreign-owned enterprises and joint ventures. Only the USD 500,000 threshold for trading enterprises remains.
The standard corporate income tax rate is 25%, with 8% for non-traditional exports and 22% for hotels. Dividend withholding tax of 8% is a final tax.
Act 1151 abolishes the COVID-19 levy and the flat rate scheme, and raises the VAT registration threshold for goods businesses to GHS 750,000.
Under Act 1173, GIPA is Ghana’s national focal point for implementing the African Continental Free Trade Area investment protocol.
Ghanaian company?
Ghana’s Ghana Investment Promotion Authority Act (Act 1173) took effect in July 2026. It removes the general minimum capital for wholly foreign-owned enterprises and joint ventures, and cuts the threshold for trading enterprises from USD 1,000,000 to USD 500,000. The standard corporate income tax rate is 25%, and dividend withholding tax of 8% is a final tax. The Value Added Tax Act, 2025 abolishes the COVID-19 levy and raises the VAT registration threshold for goods businesses. GIPA is also Ghana’s focal point for the African Continental Free Trade Area investment protocol. Check your own government’s current travel advice for Ghana before planning business trips.
in 3 steps
In Ghana, foreign investors most often set up a private company limited by shares, where shareholders are liable up to the amount of their investment. You file the form package, constitution and beneficial ownership declaration with the Office of the Registrar of Companies (ORC) and receive a certificate of incorporation. A company with foreign participation must also register with GIPA and renew each year, then complete tax and VAT registration with the Ghana Revenue Authority.
Plan the director and secretary arrangements carefully when you register a Ghanaian company. Under the Companies Act (according to a secondary source), a company needs at least 2 directors, and at least 1 must be ordinarily resident in Ghana. NSS Group helps you plan the shareholding structure, prepare the documents and arrange annual filings and renewals, so your Ghanaian company stays clear and compliant from setup to operation.
Search the company name with the Office of the Registrar of Companies (ORC). Complete the private limited company form package (including Form 3), director and secretary consent forms, the beneficial ownership declaration and the tax registration form. You can use the ORC model constitution. After filing, you receive the certificate of incorporation.
A company with foreign participation must register with the Ghana Investment Promotion Authority (GIPA). Submit the investor registration form and incorporation documents and pay the fee: USD 5,250 for a wholly foreign-owned manufacturing or export enterprise, USD 3,500 for a joint venture and USD 7,000 for a trading enterprise. Registration is renewed every year.
Complete tax and VAT registration with the Ghana Revenue Authority (GRA). A goods business with annual turnover above GHS 750,000 must register for VAT. If you need foreign staff, apply for an expatriate quota and work permits through GIPA.
service
- Company name search and reservation
- Preparation and filing of registration documents
- Drafting of governing documents
- Collection of the registration certificate
- Ghana bank account opening and capital transfer document guidance
- Account opening document preparation
- Appointment booking and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing services
- Document custody and management
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangement
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement protection advice
- Company change filings
- Share transfer support
- Company deregistration
- Legal advisory support
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- Shareholding structure and capital planning (including the trading enterprise threshold)
- ORC registration forms, constitution and beneficial ownership declaration
- GIPA foreign enterprise registration
- GRA tax and VAT registration support
- ORC annual return and GIPA annual renewal reminders
Government fees: GIPA registration USD 5,250 for a wholly foreign-owned manufacturing or export enterprise, USD 3,500 for a joint venture and USD 7,000 for a trading enterprise (from February 2, 2026). ORC fees and other costs are quoted separately.
Ghana company registration at a glance
The points people ask about most when registering a company in Ghana, checked against official sources (updated November 2026).
| Entity type | Private company limited by shares |
|---|---|
| Registering body | Office of the Registrar of Companies (ORC); foreign enterprises also register with GIPA |
| Foreign ownership | Wholly foreign-owned allowed, except reserved activities |
| Minimum capital | No general threshold for non-trading enterprises; trading enterprises USD 500,000 |
| Corporate income tax | Standard rate 25%, plus the Growth and Sustainability Levy |
| VAT | VAT 15%, plus NHIL and GETFund at 2.5% each |
| Setup time | Depends on the review process |
| Annual filing | Within 4 months of the income tax year end; GIPA renewal every year |
| Who can help | NSS Group (go.ai.com.tw), free assessment and written quote |
Ghana company formation cost: fee breakdown
The government fees for registering a Ghanaian company are mainly the ORC registration fee, the GIPA foreign enterprise registration fee and stamp duty on stated capital. The GIPA fee depends on the type of enterprise. The officially published figures are listed below so you can check quotes line by line.
| Item | Cost | Notes |
|---|---|---|
| Company registration fee | Per the authority's published schedule | Paid when filing the private limited company form package with the Office of the Registrar of Companies (ORC). |
| GIPA registration, wholly foreign-owned enterprise | USD 5,250 | For non-trading foreign enterprises such as manufacturing or export, payable in the cedi equivalent, from February 2, 2026. |
| GIPA registration, joint venture | USD 3,500 | Non-trading enterprises in a joint venture with a Ghanaian partner. |
| GIPA registration, trading enterprise | USD 7,000 | Foreign or joint venture trading enterprises; USD 500,000 in cash equity is also required. |
| Stamp duty on stated capital | 1% of stated capital | Paid at incorporation and on later capital increases, according to the PwC tax summaries. |
| GIPA annual renewal | From USD 1,400 | USD 1,400 for foreign non-trading enterprises and USD 2,100 for trading enterprises, renewed every year. |
| NSS Group advisory fee | Written quote after a free assessment | Based on the shareholder structure, capital planning, local director and secretary arrangements and bank account opening needs. Every item is listed in the quote, with no hidden fees. |
GIPA fees follow its Fees and Services page (L.I. 2512, from February 2, 2026). Stamp duty follows the PwC tax summaries (a secondary source). For ORC fees and actual amounts, the latest official notices prevail.
Ghanaian company tax and compliance: corporate income tax, VAT and annual renewal
A Ghanaian company pays corporate income tax and the Growth and Sustainability Levy. Under the 2026 VAT rules, VAT, NHIL and GETFund are calculated on the same base. Each year the company files an income tax return and an annual return with the ORC, and foreign enterprises also renew their GIPA registration. Foreign shareholders should check whether their home country has a tax treaty with Ghana and how its controlled foreign company (CFC) rules apply.
| Item | Rule | Notes |
|---|---|---|
| Corporate income tax | Standard rate 25% | Mining and upstream petroleum 35%, hotels 22%, non-traditional exports 8%. |
| Growth and Sustainability Levy | 2.5% of profit before tax for most companies | 5% for banks, insurance, telecoms and some other sectors. Applies to the 2023 to 2028 years of assessment and is paid in 4 quarterly instalments. |
| VAT | 15% + NHIL 2.5% + GETFund 2.5% | Calculated on the same selling price under Act 1151, with the COVID-19 levy abolished. The registration threshold for goods businesses is GHS 750,000. |
| Dividend withholding tax | 8% | Same for residents and non-residents; a final tax. |
| Income tax return | Within 4 months of the year end | An extension of up to 2 months can be requested. Provisional tax is paid in 4 instalments at the end of March, June, September and December. |
| ORC annual return | Filed every year | Companies limited by shares file an annual return and update beneficial ownership information. |
| GIPA annual renewal | Every year | Act 1173 requires registered enterprises to renew every year. |
VAT follows the Ghana Revenue Authority's notices. Corporate income tax, the Growth and Sustainability Levy, dividend withholding and filing deadlines follow the PwC tax summaries (a secondary source, reviewed October 2026). For your own case, ask an accountant to review your actual structure.
Wholly foreign-owned company, joint venture or external company: which should you choose in Ghana?
Foreign businesses setting up in Ghana usually compare a wholly foreign-owned limited company, a limited company in a joint venture with a Ghanaian partner, or registering the foreign company as an external company (branch).
| Item | Wholly foreign-owned limited company | Joint venture limited company | External company (branch) |
|---|---|---|---|
| Legal status | Separate Ghanaian legal entity | Separate Ghanaian legal entity | Branch of a foreign company registered with the ORC |
| Minimum capital (Act 1173) | No general threshold for non-trading enterprises | No general threshold for non-trading enterprises | Ask our consultants |
| Trading enterprise threshold | USD 500,000 cash equity | USD 500,000 cash equity | Ask our consultants |
| GIPA registration fee | USD 5,250 (manufacturing or export) | USD 3,500 (non-trading) | Separate certificate for branches; amount per GIPA's published fees |
| ORC form | Form 3 private limited company package | Form 3 private limited company package | Form 20 external company registration |
These are general principles. Choose based on your shareholders' background, business model and tax planning.
What foreign founders should know before setting up a company in Ghana
- Travel and security: check your own government's current travel advice for Ghana before planning business trips, and arrange adequate travel insurance if you go.
- Visas: confirm the visa application process before you travel, for example with the Ghana Immigration Service or a Ghanaian embassy, a local contact or a travel agent.
- Tax treaties: check whether your shareholders' home country has an income tax treaty with Ghana. Without one, double taxation is handled under each country's domestic law. Dividend withholding tax in Ghana is 8%, a final tax.
- Home-country rules: check your home-country outbound investment approval or reporting rules and controlled foreign company (CFC) rules before investing in Ghana.
- Directors and secretary: under Act 992 (according to a secondary source), a company needs at least 2 directors, at least 1 of them ordinarily resident in Ghana, and a company secretary. Foreign shareholders usually need to arrange a local director and secretary.
Why work with NSS Group on Ghana company registration?
NSS Group (go.ai.com.tw) is a Taiwan-based global company registration and business advisory brand with more than 25 years of experience and more than 30,000 businesses served. We handle company formation, bank account opening, accounting and tax, and annual maintenance in many countries and regions, including Ghana, and can handle ORC registration documents, GIPA foreign enterprise registration and annual renewal. We give a free assessment and a written quote. Call our toll-free line 0800-003-191 (from Taiwan) or use the form on this page.
Further reading
Sources: GIPA press release: Ghana Investment Promotion Centre (GIPC) Now an Authority (Act 1173, 2026-07); GIPA: Fees and Services (L.I. 2512, from 2026-02-02); Office of the Registrar of Companies: Forms & Fees; Office of the Registrar of Companies: Our Services; Ghana Revenue Authority: VAT (Value Added Tax Act, 2025, Act 1151); Ghana News Agency (GNA): GIPA Act abolishes minimum capital requirements for most foreign investors (2026-08-18); PwC Worldwide Tax Summaries: Ghana Taxes on corporate income (reviewed 2026-10-27); PwC Worldwide Tax Summaries: Ghana Other taxes (reviewed 2026-10-27); PwC Worldwide Tax Summaries: Ghana Withholding taxes (reviewed 2026-10-27); PwC Worldwide Tax Summaries: Ghana Tax administration (reviewed 2026-10-27); Cliffe Dekker Hofmeyr: Ghana resident director requirement. The latest official notices prevail. This page is general information and is not legal or tax advice.
How much does it cost to set up a company in Ghana in 2026?
ORC registration fees follow the authority’s published schedule. A foreign enterprise must also register with the Ghana Investment Promotion Authority (GIPA). From February 2, 2026, the fee is USD 5,250 for a wholly foreign-owned manufacturing or export enterprise, USD 3,500 for a joint venture and USD 7,000 for a trading enterprise, payable in the cedi equivalent. According to PwC, stamp duty of 1% also applies to stated capital. Accounting and advisory services are quoted separately.
Can a foreigner own 100% of a Ghanaian company?
Yes, you can set up a wholly foreign-owned enterprise. Act 1173, in force from 2026, removes the general minimum capital for wholly foreign-owned enterprises and joint ventures. A trading enterprise needs USD 500,000 in cash equity, and at least 75% of its technical staff must be Ghanaian. Activities reserved for Ghanaians remain reserved, and foreign enterprises must register with GIPA and renew every year.
Do I need to travel to Ghana to set up a company?
ORC and GIPA forms can be downloaded from their websites, completed and submitted, and the official materials do not say whether shareholders must appear in person. Under Act 992 (according to a secondary source), however, a company must have at least 1 director ordinarily resident in Ghana and a company secretary. If you plan to travel, check your own government’s current travel advice for Ghana first.
How long does it take to set up a company in Ghana?
ORC and GIPA do not publish a fixed setup time; it depends on the review process. GIPA also offers a 24-hour express registration service for USD 210. After company registration and GIPA registration, you still need tax and VAT registration with the Ghana Revenue Authority, and hiring foreign staff requires an expatriate quota and work permits.
What taxes and annual filings does a Ghanaian company have in 2026?
According to the PwC tax summaries, the standard corporate income tax rate is 25%, plus a 2.5% Growth and Sustainability Levy for most companies. According to the GRA, VAT is 15% plus NHIL at 2.5% and GETFund at 2.5%. The income tax return is due within 4 months of the year end, and provisional tax is paid in 4 quarterly instalments. Each year the company must also file an annual return with the ORC and renew its GIPA registration.
Who can help me register a company in Ghana?
NSS Group (go.ai.com.tw) can help. With more than 25 years of experience and more than 30,000 businesses served, NSS Group offers one-stop Ghana company registration: shareholding structure and capital planning, ORC registration forms and constitution, GIPA foreign enterprise registration and annual renewal, GRA tax and VAT registration support, and annual filing reminders. We give a free assessment and a written quote. Call our toll-free line 0800-003-191 (from Taiwan) or use the form on this page.