Everything you need to register your business in Ghana — from choosing the right structure to getting your TIN. Updated for 2026.
Ghana offers three main business structures for small and medium businesses. Your choice affects your liability, tax obligations, ability to raise investment, and how much the business costs to run. Choosing the wrong one now creates expensive problems later.
You and the business are legally the same person. Simple to set up, low cost, but you are personally liable for all debts.
Two or more people share ownership, profits, and liability. Partners are jointly liable for business debts — including debts created by other partners.
The company is a separate legal entity from its owners (shareholders). Your personal assets are protected. Required for most formal contracts, bank loans, and investment.
Not sure which to choose? Use our free Business Pathfinder tool — answer 4 questions and get a personalised recommendation: legalpathghana.online/business-pathfinder.html
Search the RGD register at rgd.gov.gh or visit any RGD office. Have 2–3 name options ready in order of preference. Cost: GHS 25 per search. Your name must be unique and not misleading.
Available at RGD offices or online at rgd.gov.gh. Requires: full name, address, Ghana Card number, business address, nature of business, proposed start date. Partnerships need all partners' details.
Submit at any RGD office: completed form, Ghana Card copy, passport photos (2), proof of business address. Fees: GHS 80–120 registration + GHS 20 certificate + GHS 30–50 business permit = approx. GHS 155–215 total.
You receive a Certificate of Registration and Business Operating Permit. Display both at your business premises. Renew every year at the RGD (approx. GHS 50–100 annual renewal).
Apply to RGD to reserve your proposed company name. Cost: GHS 50. The name must include "Limited" or "Ltd" at the end. Reserved for 30 days while you complete registration. You can do this online at rgd.gov.gh.
You need: Constitution (Regulations) — the company's internal rulebook (standard template available at RGD or prepare a custom version with a lawyer). Also required: list of all directors (minimum 2) and shareholders (minimum 2) with their Ghana Cards.
Forms required: Regulation Form 3 (application), Form 5 (directors), Form 7 (shareholders). Documents: Ghana Cards of all directors/shareholders, company Constitution, proof of registered office address. Fee: GHS 500–800 depending on share capital + GHS 100 stamp duty.
RGD issues a Certificate of Incorporation with your company number. This confirms the company legally exists. You also receive a Certificate to Commence Business. Keep these originals permanently.
All companies must register with the Ghana Revenue Authority within 30 days of incorporation. You'll receive a Tax Identification Number (TIN) — free and takes 1–3 days. Also register for PAYE (if you'll hire employees). Register for VAT only if annual turnover will exceed GHS 200,000.
Required documents vary by bank but typically: Certificate of Incorporation, Constitution, directors' Ghana Cards, TIN certificate, initial deposit. Having a business account separate from personal accounts is legally required and practically essential for managing finances.
Mandatory if you employ anyone. Employers contribute 13% of employee's basic salary to SSNIT; employees contribute 5.5%. Register online at ssnit.org.gh or at any SSNIT office. Penalties for non-compliance are significant.
Registering doesn't end your obligations — here's what you owe every year:
| Tax Type | Rate | When |
|---|---|---|
| Corporate Income Tax (Ltd) | 25% | Annual (April 30) |
| Personal Income Tax (Sole/Partner) | 0–35% (progressive) | Annual (April 30) |
| VAT (if turnover > GHS 200,000) | 21% effective rate | Monthly filing |
| PAYE (employees) | 0–35% withheld | Monthly remittance |
| SSNIT (employees) | 13% employer + 5.5% employee | Monthly |
| Quarterly Tax (if required) | Provisional estimate | Quarterly |
Most common mistake: Not filing tax returns even when making no profit. Zero-revenue years still require nil returns filed by April 30. Penalties for late filing: GHS 500 per month. These accumulate fast.
Every year, your company must:
Answer 4 questions and get a personalised recommendation — sole proprietorship, partnership, or limited company.
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This guide is for informational purposes only and does not constitute legal advice. Fees and processes may change. Consult the RGD, GRA, and a licensed lawyer for your specific situation.