Ghana Revenue Authority : Online Tax Exemption Application

Name of the Organization : Ghana Revenue Authority
Type of Facility : Online Tax Exemption Application
Country : Ghana

Official Website : http://www.gra.gov.gh/

Onine Exemption Applications :

The GRA Portal permits registered Portal users to submit requests for tax exemptions on line. Detailed information on online Tax Exemption Submission is available in the User Guide below.

Related : Ghana Revenue Authority Online Tax Type Deregistration : www.statusin.org/5057.html

Alternatively you can view the processes on our Demonstration Video.

1. Introduction :
To file a Tax Exemption Application online you must already have registered for a :
** Tax Identification Number (TIN)
** Portal User Account
** Tax Type

If you do not yet posses these please see the following documents for further information :
** GRA Portal User Guide – Online TIN Registration
** GRA Portal User Guide – Online Portal User Account Registration
** GRA Portal User Guide – Online Tax Type Registration

2. Login :
Login to GRA Portal :
** Enter your TIN
** Enter your password
** Click Login

Login Here : https://gra.gov.gh/

3. Submit an Exemption :
3.1 Select the “Submission” tab and select “Exemption”

3.2 Fill out Exemption Form :
Fill Out Exemption Form
** Select Exemption type
** Select Exemption code
** Select Tax Type
** Select Return Type
** Select Period “from” and “to”
** Enter Designation
** Click on “Add Documents”

3.3 Add Supporting Document :
** Click “Add” button
** Select Supporting document and click “Open”
** Click “Upload”
** Document will display

3.4 Submit Exemption Application

3.5 Success Message :
The success message is displayed ” Your request has been received successfully and sent for processing. Thank You”

3.6 Access a Copy of Your Submitted Application

3.7 Select the “Submission” tab and “Submission History” option

3.8 Select the “View/Print” to access Application

Demonstration Videos : https://egovonline.gegov.gov.gh/Egha…%20application

Contact Us :
Ghana Revenue Authority
Off Starlets’ 91 Road,
near Accra Sports Stadium

Telephone : +233-(0)302-675701-10 / +233-(0)302-686106 / +233-(0)302-684363
Fax : +233-(0)302-681163

FAQs :
What other taxes are administered by the IRS?
In addition to income tax, the IRS administers Stamp Duty, Capital Gains Tax, Gift Tax and Mineral Royalties
What is “PAYE”?
Pay As You Earn (PAYE) is the routine deduction of tax from emoluments of employees by their employers, each time employees are paid.

Are there any allowances which are not subject to Tax?
All allowances are subject to tax except the following :
** A reimbursement or discharge of a person’s dental, medical or health insurance expenses where the benefit is available to all full-time employees on equal terms
** A passage to or from Ghana in respect of the appointment and termination of employment of an employee who

** Is recruited or engaged outside Ghana
** Is in Ghana for a purpose of serving the employer
** Is not a resident of Ghana

How can I compute “PAYE”?
i Deduct 5.5% Social Security from basic salary
ii. Add all allowances after the 5.5% Social Security deduction
iii Deduct applicable personal tax relief(s)
iv Use the appropriate tax table to compute the tax on the remainder( i.e. Chargeable income.)

What is the tax treatment of Bonus?
Bonus up to GH¢1,620 per annum is taxed at 5%. Anything in excess is added to t he salary and taxed at the normal rate.

Are employees entitled to relief?
Yes, An employee can apply for personal tax relief(s) to the IRS through his primary employer by completing a Tax Relief Application Form