Income tax on rent, worked example, in Ghana
October 05, 2018
Notes
1 The property is jointly owned by husband and wife.
2 Exchange rate used: 1.00 US$ = 4.00 GHS
3 Gross rental income earned by nonresident invidiuals from leasing residential
properties is taxed at a flat rate of 8%, withheld at source.
Gross rental income earned by nonresident individuals from leasing
nonresidential properties is taxed at a flat rate of 15%, withheld at
source.
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