Ghana levies a 20% tax on Gross Gaming Revenue (GGR) on licensed operators under the Income Tax (Amendment) regime (Act 1094, 2023, as amended by Act 1129, 2025). The 10% withholding tax on betting and lottery winnings — introduced in 2023 — was abolished in the 2025 Budget, removing the payout-point deduction on punters. Corporate income tax of 25% applies. VAT treatment of gambling services is variable. GRA collected approximately GH¢140m from the winnings tax in 2024 before abolition.
Jurisdictions › Ghana › Tax
Ghana · Question 05 of 11
Tax: What is the tax take?
Mixed · Probable · AI-generated · Back to full Ghana report →
Key section parameters
| Jurisdiction | Ghana (GH) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Mixed |
| Confidence | Probable |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
Ghana levies a 20% tax on Gross Gaming Revenue (GGR) on licensed operators under the Income Tax (Amendment) regime (Act 1094, 2023, as amended by Act 1129, 2025). The 10% withholding tax on betting and lottery winnings — introduced in 2023 — was abolished in the 2025 Budget, removing the payout-poin…