Personal Tax Relief

This is granted to a resident individual who pays his or her child’s school fees. The relief is granted to a maximum of three children attending any recognized registered educational institution in Ghana. A child under this law includes an adopted child or ward.

Both parents cannot claim this relief in respect of the same child /children

The relief is GH¢600 per Child per Year.

This is granted to persons who prove to the satisfaction of the Commissioner-General that they are disabled

This relief is granted to disabled persons who receive income from business or employment only

The relief is 25% of the disabled person’s income from business or employment

This relief is granted to persons who are 60 years of age and above.

The relief is GH¢1,500 per Year.

This relief is granted to a resident individual who takes care of a relative who is sixty years old and above.

The relief is granted up to a maximum of two relatives

The relief does not apply to a dependent’s spouse or child

Two persons cannot claim this relief in respect of the same relative.

The relief is GH¢1,000 per Year.