The Ghana Revenue Authority has announced the passage of the Income Tax (Amendment) (No. 2) Act 2018, which includes amendments to the individual income tax brackets and rates for 2019. For resident individuals, the rates and brackets are as follows based on annual income:

• up to GHS 3,456 - 0%
• over GHS 3,456 up to 4,656 - 5%
• over GHS 4,656 up to 6,336 - 10%
• over GHS 6,336 up to 42,336 - 17.5%…