The income and capital tax treaty between Ghana and Ireland was signed on 7 February 2018. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Ghana income tax and capital gains tax, and covers Irish income tax, universal social charge, corporation tax, and capital gains tax.
Withholding Tax Rates
- Dividends - 7%
- Interest - 7%, with an exemption for interest paid with respect to the sale on credit of any industrial, commercial, or scientific e…