The three components
- GETFund levy — 2.5%. Funds the Ghana Education Trust Fund.
- NHIL — 2.5%. Funds the National Health Insurance Scheme.
- VAT — 15%. The standard value added tax rate.
The two levies are not reclaimable input tax the way VAT is — which is why they appear as separate lines rather than being folded into one rate.
Who charges them
Only businesses registered for VAT with the Ghana Revenue Authority. If you're not registered, your invoice should show a clean total with no tax lines at all. Adding tax you aren't registered to collect creates a liability and confuses clients who try to reclaim it.
A worked example
Say you invoice a client GHS 10,000 for design work. The levies apply to that taxable value, and VAT applies on top of the levy-inclusive amount:
- Subtotal: GHS 10,000.00
- GETFund 2.5%: GHS 250.00
- NHIL 2.5%: GHS 250.00
- Levy-inclusive value: GHS 10,500.00
- VAT 15%: GHS 1,575.00
- Total due: GHS 12,075.00
Note the effective rate is higher than a flat 15% — that's the compounding effect of the levies, and it's the single most common mistake on hand-built invoices.
Keep it consistent
Whatever your position, apply it the same way on every invoice. Inconsistent tax treatment is what turns a routine GRA review into a long afternoon. In Spendles this is a single Tax toggle per invoice — switch it on and the GETFund, NHIL and VAT lines are calculated and shown in the totals automatically, in the right order.
This guide is general information, not tax advice. Confirm your obligations with the GRA or your accountant.
Next: how to invoice clients in Ghana.
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